PRINTER'S NO. 34
No. 40 Session of 1997
INTRODUCED BY HOLL, JANUARY 15, 1997
REFERRED TO LOCAL GOVERNMENT, JANUARY 15, 1997
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," changing the date of appeal.
17 The General Assembly of the Commonwealth of Pennsylvania
18 hereby enacts as follows:
19 Section 1. Section 8(a) of the act of June 26, 1931
20 (P.L.1379, No.348), referred to as the Third Class County
21 Assessment Board Law, amended July 2, 1996 (P.L.498, No.83), is
22 amended to read:
23 Section 8. (a) (1) The assessment roll shall be open to
24 public inspection at the office of the board at the county seat
1 during ordinary business hours of each business day from the
2 time of completion to and including the last day of October.
3 Within fifteen days of completion of the assessment roll, the
4 board shall give notice by publication once in one or more
5 newspapers published in the county that such assessment roll has
6 been completed and the place and times when such roll will be
7 open for inspection, and shall, in the same notice, state that
8 any person desiring to appeal from any assessment shall file
9 with the board, on or before the first day of [September] August
10 or an earlier date if the option provided in clause (2) is
11 exercised, an appeal, in writing, designating the assessment
12 appealed from.
13 (2) The county commissioners may designate a date no earlier
14 than the first day of August as the date on or before which any
15 person desiring to appeal from any assessment shall file with
16 the board an appeal, in writing, designating the assessment
17 appealed from, provided that the notice by publication required
18 under clause (1) is given at least two weeks prior to the date
19 designated in accordance with this clause.
20 * * *
21 Section 2. This act shall take effect in 60 days.
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