PRIOR PRINTER'S NO. 1927 PRINTER'S NO. 2241
No. 1454 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN, AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, HESS AND GREENWOOD, FEBRUARY 13, 1990
SENATOR ARMSTRONG, FINANCE, AS AMENDED, JUNE 4, 1990
AN ACT 1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An 2 act relating to taxation; designating the subjects, property 3 and persons subject to and exempt from taxation for all local 4 purposes; providing for and regulating the assessment and 5 valuation of persons, property and subjects of taxation for 6 county purposes, and for the use of those municipal and 7 quasi-municipal corporations which levy their taxes on county 8 assessments and valuations; amending, revising and 9 consolidating the law relating thereto; and repealing 10 existing laws," limiting the act to counties of the first, 11 second and second A classes; further providing for the powers 12 of the county commissioners relating to assessments; 13 expanding the powers of assessment boards in counties of the 14 first, second and second A classes; providing for optional 15 assessment revision and appeals procedures; and making 16 repeals. 17 The General Assembly of the Commonwealth of Pennsylvania 18 hereby enacts as follows: 19 Section 1. Section 102 of the act of May 22, 1933 (P.L.853, 20 No.155), known as The General County Assessment Law, amended or 21 added December 14, 1967 (P.L.846, No.369) and December 13, 1982 22 (P.L.1160, No.268), is amended to read: 23 Section 102. Definitions.--The following words and phrases 24 shall, for the purpose of this act, have the meanings
1 respectively ascribed to them in this section, except where the 2 context clearly indicates a different meaning: 3 "Assessors" [and "elected assessors" shall mean the assessors 4 for county tax purposes elected in wards, boroughs, towns and 5 townships in counties of the fourth, fifth, sixth, seventh and 6 eighth classes. 7 "Appointed assessors"] shall mean the assessors appointed by 8 the board [of revision of taxes], as that term is defined in 9 this section, in counties of the [first class, and the 10 subordinate assessors appointed by the board for the assessment 11 and revision of taxes in counties of the second,] second and 12 second A [and third] classes. 13 "Base year" shall mean the year upon which real property 14 market values are based for the most recent county-wide revision 15 of assessment of real property, or other prior year upon which 16 the market value of all real property of the county is based. 17 Real property market values shall be equalized within the county 18 and any changes by the board [of revision of taxes or board for 19 the assessment and revision of taxes], as that term is defined 20 in this section, shall be expressed in terms of such base year 21 values. 22 "Board [of revision of taxes]" shall mean the [board of 23 revision of taxes] Board of Revision of Taxes, in counties of 24 the first class[. 25 "Board for the assessment and revision of taxes" shall mean 26 the board for the assessment and revision of taxes]; the Board 27 of Property Assessment, Appeals and Review, in counties of the 28 second[, second A and third classes] class; or the Board of 29 Assessment Appeals, in counties of the second A class. 30 "Chief assessor" shall mean the chief assessor appointed by 19900S1454B2241 - 2 -
1 the board, as that term is defined in this section, in each 2 county, or the equivalent job position in a county which has no 3 designated chief assessor. 4 "Common level ratio" shall mean the ratio of assessed value 5 to current market value used generally in the county as last 6 determined by the State Tax Equalization Board pursuant to the 7 act of June 27, 1947 (P.L.1046, No.447), referred to as the 8 State Tax Equalization Board Law. 9 ["County commissioners" means the board of county 10 commissioners or other similar body in home rule charter 11 counties.] 12 "Decision" shall mean a final and formal written adjudication 13 of an assessment appeal rendered by a Board of Assessment 14 Revisions. 15 "Determination" shall mean the final action taken by a chief 16 assessor or a Board of Assessment Revisions upon a request for 17 an assessment revision. 18 "Established predetermined ratio" shall mean the ratio of 19 assessed value to market value established by the [board of 20 county commissioners] governing body and uniformly applied in 21 determining assessed value in any year. 22 "Governing body" shall mean the county commissioners, the 23 board, or, in a home rule county, the legislative policy-making 24 body, as the case may be on the effective date of this 25 amendatory act. 26 "Political subdivision" shall mean a county, city, borough, 27 incorporated town, township, school district, vocational school 28 district or county institution district, or a home rule 29 municipality which has adopted a charter under the act of April 30 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and 19900S1454B2241 - 3 -
1 Optional Plans Law." 2 "Report" shall mean a letter, memorandum or other similar 3 writing. 4 Section 2. Sections 103, 104 and 105 of the act are amended 5 to read: 6 Section 103. Excluded Provisions.--This act does not include 7 any provisions, and shall not be construed to repeal: 8 (1) The act approved the seventeenth day of June, one 9 thousand nine hundred and thirteen (Pamphlet Laws, five hundred 10 seven), entitled "An act to provide revenue for State and county 11 purposes, and, in cities coextensive with counties, for city and 12 county purposes; imposing taxes upon certain classes of personal 13 property; providing for the assessment and collection of the 14 same; providing for the duties and compensation of 15 prothonotaries and recorders in connection therewith; and 16 modifying existing legislation which provided for raising 17 revenue for State purposes," or any of its amendments; 18 (2) Except where specifically referred to in this act, the 19 laws relating to boards [of revision of taxes, or boards for the 20 assessment and revision of taxes,] in counties of the first, 21 second and third classes; 22 (3) Except where specifically referred to in this act, the 23 laws relating to cities, boroughs, towns, townships, school 24 districts and poor districts. 25 Section 104. Application of Act.--Except as otherwise in 26 this act specifically limited, this act shall apply in [all of 27 the counties of the Commonwealth] each county of the first, 28 second or second A class, whether governed in accordance with 29 its county classification or in accordance with a home rule 30 charter. 19900S1454B2241 - 4 -
1 Section 105. Saving Clause; Construction.--The provisions of
2 this act so far as they are the same as those of existing laws
3 are intended as a continuation of such laws, and not as new
4 enactments.
5 The repeal by this act of any act of Assembly, or part
6 thereof, shall not revive any act, or part thereof, heretofore
7 repealed or superseded.
8 All local acts of Assembly applying to particular counties or
9 political subdivisions thereof, and not heretofore repealed,
10 shall continue in force, and any provisions of this act
11 inconsistent therewith shall not apply to the counties or
12 political subdivisions thereof affected by such local laws. The
13 reenactment by this act of any act of Assembly, or part thereof,
14 that has heretofore been repealed by any local act of Assembly,
15 in so far as it applied to a particular county or political
16 subdivision thereof, shall not revive or extend the provisions
17 so reenacted to such county or political subdivision thereof.
18 Whenever the provisions of this act are inconsistent with any
19 law relating to or administered by any board [of revision of
20 taxes, or board for the assessment and revision of taxes,] in
21 counties of the first, second or [third] second A class, the
22 laws relating to and administered by such boards, and not
23 included in this act, shall apply, and the inconsistent
24 provisions of this act shall not apply to such classes of
25 counties[, but shall be in full force as to all other classes of
26 counties, except as affected by local laws].
27 The provisions of this act shall not affect any act done,
28 liability incurred, or right accrued or vested, or affect any
29 suit, proceeding or prosecution pending or to be instituted to
30 enforce any right or penalty or punish any offense under the
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1 authority of any act of Assembly repealed by this act. 2 Any person holding office under any act of Assembly repealed 3 by this act shall continue to hold such office until the 4 expiration of the term thereof, subject to the conditions 5 attached to such office prior to the passage of this act. 6 Section 3. Section 201(b) of the act, amended February 18, 7 1982, (P.L.79, No. 28), is amended to read: 8 Section 201. Subjects of Taxation Enumerated.--The following 9 subjects and property shall, as hereinafter provided, be valued 10 and assessed, and subject to taxation for all county, city, 11 borough, town, township, school and poor purposes at the annual 12 rate: 13 * * * 14 (b) All salaries and emoluments of office, all offices, and 15 posts of profit, professions, trades and occupations, except the 16 occupation of farmer, and all persons over the age of eighteen 17 years who do not follow any occupation or calling, as well of 18 unnaturalized foreign-born persons who shall have resided within 19 this Commonwealth for one whole year, as citizens of this 20 Commonwealth: Provided, That whenever a person, other than a 21 Federal employe, not taxable under the provision of this clause, 22 is disfranchised from voting because he cannot be lawfully 23 assessed for a county or State tax, it shall be lawful for the 24 [county commissioners] governing body to assess the occupation 25 of such persons for county taxation purposes, in the manner 26 provided by this act for such assessments. The provisions of 27 this clause shall not apply to counties of the second and [third 28 class, or to any other county, the county commissioners] second 29 A classes, the governing body of which shall by resolution 30 determine not to levy a tax on trades, occupations, professions 19900S1454B2241 - 6 -
1 and persons who follow no occupation or calling, nor shall the
2 provisions of this clause apply to cities of the second and
3 second A class, or to school districts.
4 * * *
5 Section 4. Section 202 of the act, amended July 2, 1941
6 (P.L.219, No.99), is amended to read:
7 Section 202. Occupation Tax in Counties of the Second Class
8 [and Third Class] Abolished; Optional in Other Counties.--In
9 counties of the second [and third] class, the county tax on
10 trades, occupations and professions is hereby abolished. In all
11 other counties, except counties of the first class, the [county
12 commissioners] governing body may by resolution determine not to
13 levy a tax on trades, occupations, professions and persons who
14 follow no occupation or calling. Such action may at any time,
15 and in like manner, be repealed and such tax be levied as
16 theretofore.
17 Section 5. Section 204(a)(3) and (10) of the act, amended
18 September 22, 1972 (P.L.868, No.197), are amended to read:
19 Section 204. Exemptions from Taxation.--(a) The following
20 property shall be exempt from all county, city, borough, town,
21 township, road, poor and school tax, to wit:
22 * * *
23 (3) All hospitals, universities, colleges, seminaries,
24 academies, associations and institutions of learning,
25 benevolence, or charity, including fire and rescue stations,
26 with the grounds thereto annexed and necessary for the occupancy
27 and enjoyment of the same, founded, endowed, and maintained by
28 public or private charity: Provided, That the entire revenue
29 derived by the same be applied to the support and to increase
30 the efficiency and facilities thereof, the repair and the
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1 necessary increase of grounds and buildings thereof, and for no 2 other purpose; 3 * * * 4 (10) All playgrounds, with the equipments and grounds 5 thereto annexed, necessary for the occupancy and enjoyment of 6 the same, founded, endowed, or maintained by public or private 7 charity, which apply their revenue to the support and repair of 8 such playgrounds and to increase the efficiency and facilities 9 thereof, either in ground or buildings, or otherwise, and for no 10 other purpose, and owned, leased, possessed, or controlled by 11 public school boards or properly organized and duly constituted 12 playground associations, and approved and accepted by the [board 13 of county commissioners, or board of revision of taxes,] 14 governing body of the county in which said playgrounds are 15 situated as such playgrounds; 16 * * * 17 Section 6. Sections 301, 302, 303 and 304 of the act are 18 amended to read: 19 Section 301. [Election of Assessors.--The qualified voters 20 of each ward in cities of the third class shall, at the 21 municipal election in the year one thousand nine hundred and 22 thirty-five, and every four years thereafter, vote for and elect 23 a properly qualified person, according to law, to act as county 24 assessor in each of said wards under the provisions of this act, 25 who shall serve for four years. All county assessors in 26 boroughs, towns, townships and wards thereof shall be elected at 27 the times and for the terms prescribed by existing laws. 28 This section does not apply in counties of the first, second 29 and third classes where assessors, under existing law, are 30 appointed.] Qualifications of Assessor.--Except in a county of 19900S1454B2241 - 8 -
1 the first or second class, no person shall serve or be appointed 2 as an assessor unless the person is qualified under the act of 3 December 17, 1986 (P.L.1675, No.192), known as the "Assessors 4 Certification Act." 5 Section 302. Oath of Assessors.--The [elected and appointed] 6 assessors [of the several wards, townships, towns, boroughs and 7 districts, and, in townships of the first class, also the 8 assistant township assessors and assistant triennial assessors,] 9 shall, immediately on the receipt of the precept from the 10 [county commissioners, or board of revision of taxes, or board 11 for the assessment and revision of taxes] governing body, and 12 before entering upon the duties of their office, take and 13 subscribe the following oath or affirmation: 14 You do (swear or affirm) that you will support the 15 Constitution of the United States and the Constitution of 16 Pennsylvania, that you will, as assessor [for (ward, district, 17 borough, town or township)], use your utmost diligence and 18 ability to discover and ascertain all the property, real and 19 personal, [within your (ward, district, borough, town or 20 township),] and all other objects subject to taxation by the 21 laws of this Commonwealth, and take an accurate account of the 22 same; and that you will justly and honestly, to the best of your 23 judgment, assess and value every separate lot, piece or tract of 24 land, with the improvements thereon, and all personal property 25 made taxable by the laws of this Commonwealth, [within your 26 (ward, district, borough, town or township),] at the rate or 27 price which you shall, after due examination and consideration, 28 believe the same would sell for if sold singly and separately at 29 a bona fide sale, after full public notice; and that you will 30 assess all persons according to their correct offices and posts 19900S1454B2241 - 9 -
1 of profit, trades and occupations; and that you will perform 2 your duty as assessor [of said (ward, district or township)] 3 with honesty and fidelity, according to the laws of this 4 Commonwealth, without fear, favor or affection, hatred, malice 5 or ill will. 6 Section 303. Filing of Assessor's Oath.--It shall be the 7 duty of each [elected and appointed assessor and assistant 8 township and triennial] assessor to produce to [the 9 commissioners, or board of revision of taxes, or board for the 10 assessment and revision of taxes, of the county] the governing 11 body, within twenty days after his [election or] appointment, a 12 copy of the oath or affirmation taken and subscribed by him as 13 is hereinbefore directed, and attested by the person before whom 14 the same was administered, which shall be filed by the 15 [commissioners, or said boards, in their] governing body in its 16 respective office. 17 Section 304. Vacancies in the Office of Assessor.--Whenever 18 an [elected assessor, or, in townships of the first class, an 19 assessor, assistant township] assessor [or assistant triennial 20 assessor,] refuses or neglects to qualify as required by law, or 21 refuses or neglects to receive the precept and books for the 22 triennial or other assessment, the [county commissioners are] 23 governing body is hereby authorized to appoint a suitable person 24 to serve as assessor on the eighth day after the time designated 25 by this act to begin the assessment. 26 [If the electors of any ward, borough, town or township shall 27 fail to choose an assessor, or, in townships of the first class, 28 an assistant township assessor or assistant triennial assessor, 29 at the time appointed by law, or if any person elected to such 30 office shall neglect or refuse to serve therein, or if any 19900S1454B2241 - 10 -
1 vacancy shall happen therein by death or otherwise, the 2 commissioners of the county shall appoint a fit person to fill 3 the office, who shall serve until the expiration of the then 4 current term of such officer, and who shall have the same 5 powers, be subject to the same penalties, and receive the same 6 compensation, as if he had been elected to such office.] 7 Section 7. Sections 305, 306, 307, 308, 309 and 310 of the 8 act are repealed. 9 Section 8. Section 401 of the act, amended December 14, 1967 10 (P.L.846, No.369), is amended to read: 11 Section 401. Issuing of Precepts and Return of Assessments 12 in Triennial Years.--(a) In counties of the first class, the 13 precepts to make annual assessments shall be issued to [the 14 appointed] assessors by the board [of revision of taxes,] and 15 return thereof made as provided by existing law relating to the 16 board [of revision of taxes in said counties;]. 17 (b) In counties of the second class, the precepts to make 18 triennial assessments and the precepts to make assessments in 19 the years between triennial assessments shall be issued to [the 20 appointed] assessors by the board [for the assessment and 21 revision of taxes] at such time as the board may prescribe, and 22 return thereof be made on or before the first Monday of November 23 as provided by existing law relating to the board [for the 24 assessment and revision of taxes in said counties;]. 25 (c) In counties of the second A [and third] class, the 26 precepts to make triennial assessments shall be issued to [the 27 appointed] assessors by the board [for the assessment and 28 revision of taxes,] and return thereof made at such times as the 29 board shall determine in accordance with existing law relating 30 to the board [for the assessment and revision of taxes in said 19900S1454B2241 - 11 -
1 counties; 2 (d) In counties of the fourth class, the county 3 commissioners shall issue the precepts to make triennial 4 assessments to the elected assessors of their respective 5 townships, towns, boroughs and wards on or before the first day 6 of June, and the assessors are hereby required to complete the 7 said assessment and make their return not later than the first 8 day of September, one thousand nine hundred and thirty-three, 9 and triennially thereafter; 10 (e) In counties of the fifth, sixth, seventh and eighth 11 classes, the county commissioners shall issue the precepts to 12 make triennial assessments to the assessors of the respective 13 townships of the second class, towns, boroughs and wards on or 14 before the second Monday of September, and, to assessors in 15 townships of the first class, on or before the first day of 16 July, and the assessors are hereby required to complete the said 17 assessment and make their return not later than the thirty-first 18 day of December, one thousand nine hundred and thirty-three, and 19 triennially thereafter: Provided, That the county commissioners 20 of said counties may, at the time of issuing their precepts, 21 direct the return thereof to be made at any time before the 22 thirty-first day of December: Provided further, That where 23 assessors in townships of the first class shall have been 24 continuously engaged in the actual performance of their duties 25 after the delivery of the precepts to them, except where 26 prevented by sickness or stress of weather, and are not able to 27 complete the triennial assessment and make return thereof on or 28 before the thirty-first day of December, it shall be lawful for 29 the said assessors to continue the performance of their duties 30 and to make return of their assessment to the county 19900S1454B2241 - 12 -
1 commissioners after said date, but in no case shall any such
2 return be made later than the fifteenth day of February of the
3 year following the delivery of the precepts to the assessors].
4 Section 9. Section 402 of the act, amended December 13, 1982
5 (P.L.1160, No.268), is amended to read:
6 Section 402. Valuation of Property.--(a) It shall be the
7 duty of [the several elected and appointed assessors, and, in
8 townships of the first class, of the assessors, assistant
9 township] assessors [and assistant triennial assessors,] to rate
10 and value all objects of taxation, whether for county, city,
11 township, town, school, institution district, poor or borough
12 purposes, according to the actual value thereof, and at such
13 rates and prices for which the same would separately bona fide
14 sell. In arriving at actual value the county may utilize either
15 the current market value or it may adopt a base year market
16 value. In arriving at such value the price at which any property
17 may actually have been sold either in the base year or in the
18 current taxable year, shall be considered but shall not be
19 controlling. Instead such selling price, estimated or actual,
20 shall be subject to revision by increase or decrease to
21 accomplish equalization with other similar property within the
22 taxing district. In arriving at the actual value, all three
23 methods, namely, cost (reproduction or replacement, as
24 applicable, less depreciation and all forms of obsolescence),
25 comparable sales and income approaches, must be considered in
26 conjunction with one another. Except in counties of the first
27 class, no political subdivision shall levy real estate taxes on
28 a county-wide revised assessment of real property until it has
29 been completed for the entire county.
30 (a.1) The [board of county commissioners] governing body
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1 shall establish and determine, after proper notice has been 2 given, an established predetermined ratio of assessed value to 3 actual value which may not exceed one hundred per centum (100%) 4 of actual value. The [commissioners, acting as a] board [of 5 revision of taxes, or board for the assessment and revision of 6 taxes] shall apply the established predetermined ratio to the 7 actual value of all real property to formulate the assessment 8 roll. 9 (a.2) The governing body may redetermine the fair market 10 value upon which the assessed value on real property is based 11 when (i) a parcel of the land is divided and conveyed in smaller 12 parcels, (ii) the economy of the county or portion of the county 13 has depreciated or appreciated to such an extent that real 14 estate values in that area are affected, or (iii) improvements 15 are made to the real property or existing improvements to the 16 real property are removed or destroyed. Painting an existing 17 building or performing normal, regular repairs to the building 18 may not be deemed cause for a change in valuation. 19 (b) [Except as to counties of the first and second class, 20 after any] after a second A class county makes a county-wide 21 revision of assessment of real property at values based upon an 22 established predetermined ratio as required by law or after [any 23 county] it changes its established predetermined ratio, each 24 political subdivision, which hereafter for the first time levies 25 its real estate taxes on that revised assessment or valuation, 26 shall, for the first year, reduce its tax rate, if necessary, 27 for the purpose of having the total amount of taxes levied for 28 that year against the real properties contained in the duplicate 29 for the preceding year, equal, in the case of any taxing 30 district, not more than ten per centum greater than the total 19900S1454B2241 - 14 -
1 amount it levied on such properties the preceding year, 2 notwithstanding the increased valuations of such properties 3 under the revised assessment. For the purpose of determining the 4 total amount of taxes to be levied for said first year, the 5 amount to be levied on newly constructed buildings or structures 6 or on increased valuations based on new improvements made to 7 existing houses need not be considered. The tax rate shall be 8 fixed for that year at a figure which will accomplish this 9 purpose. With the approval of the court of common pleas, upon 10 good cause shown, any such political subdivision may increase 11 the tax rate herein prescribed, notwithstanding the provisions 12 of this subsection. 13 (c) When a county has effected a countywide revision of the 14 assessment which was used to develop the common level ratio last 15 determined by the board, the following applies: <-- 16 (1) If a county performs a countywide revision of 17 assessments by applying a common multiplier to the assessed 18 values, the county shall apply such multiplier to its common 19 level ratio to establish the certified revised common level 20 ratio for the year in which the assessment was revised. 21 (2) If the county performs a countywide revision of 22 assessments by revaluing the properties and applying a 23 predetermined ratio, the county shall utilize the established 24 predetermined ratio instead of the common level ratio for the 25 year in which the assessment was revised. 26 SHALL APPLY: <-- 27 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A 28 CHANGE IN PREDETERMINED RATIO, THE COUNTY SHALL APPLY THE 29 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND 30 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON 19900S1454B2241 - 15 -
1 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL 2 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED. 3 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF 4 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN 5 ESTABLISHED PREDETERMINED RATIO, THE COUNTY SHALL UTILIZE THE 6 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL 7 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL 8 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX 9 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES 10 RESULTING FROM THE REVISION OF ASSESSMENTS. 11 (d) The office issuing building permits in every political 12 subdivision of each county shall keep a daily record, separate 13 and apart from all other records, of every building permit 14 issued, which shall set forth the following information: the 15 date of issuance, the names and addresses of the persons owning 16 and a description sufficient to identify the property for which 17 the permit was issued, the nature of the improvements and the 18 amount in dollars in which issued. On or before the first Monday 19 of each month, such office shall file the daily record in the 20 office of the board of the county in which it is located, 21 together with a certificate of the head of such office that its 22 contents are correct. Such office may charge and collect from 23 each person to whom a building permit is issued a sum of not 24 more than one dollar ($1.00) which shall be in full compensation 25 for its services under the provisions of this act. 26 (e) Whenever any person makes improvements other than 27 painting of or normal regular repairs to a building aggregating 28 one thousand dollars ($1000) or less in value annually to any 29 real property in any political subdivision in the county and he 30 is not required to obtain a building permit therefor by any 19900S1454B2241 - 16 -
1 political subdivision within thirty days of commencing the 2 improvements, he shall furnish the following information to the 3 board: the name and address of the person owning and a 4 description sufficient to identify the property involved, the 5 nature of the improvements made or to be made and the amount in 6 dollars of the value of the improvements. Any person who 7 wilfully fails to comply with the provisions of this subsection, 8 or who in furnishing such information wilfully falsifies the 9 same, shall, upon conviction thereof in a summary proceeding, be 10 sentenced to pay a fine of not more than fifty dollars ($50.00). 11 (f) At least once every three months, the board shall 12 forward copies of the improvement records kept under subsection 13 (d) or (e) to the assessors of the political subdivision in 14 which such improvements are made or contemplated. The assessors 15 shall visit the site of the improvements and secure any 16 information the board requests, which may include the 17 description and measurements, type of construction, degree of 18 completion, cost and probable value of the improvements. 19 Section 10. Section 402.1 of the act, added September 23, 20 1961 (P.L.1601, No.677), is amended to read: 21 Section 402.1. Valuation of Mobilehomes or House Trailers.-- 22 [It shall be the duty of the several elected and appointed 23 assessors of the political subdivisions to] Assessors shall 24 assess, rate and value all mobilehomes and house trailers 25 [within their subdivisions] according to the actual value 26 thereof and prices for which the same would separately bona fide 27 sell. The land upon which such mobilehome or house trailer is 28 located at the time of assessment shall be valued separately, 29 and shall not include the value of the house trailer or 30 mobilehome located thereon. 19900S1454B2241 - 17 -
1 Section 11. Section 403 of the act is amended to read: 2 Section 403. List of Taxables.--[The elected and appointed 3 assessors of the several counties] Assessors shall, in each 4 year, make a return to the [county commissioners, or board of 5 revision of taxes, or board for the assessment and revision of 6 taxes,] governing body of all the taxable inhabitants within 7 their respective wards, boroughs, towns, townships and 8 districts, which return shall state the names and surnames and 9 the address of each of such taxable inhabitants, stating the 10 occupation and the street and number of the house in which such 11 inhabitant resides. In all cases where such taxable inhabitant 12 resides in a house not having a street and number address, the 13 name of the owner of the house and his or her address, as 14 definitely as possible, shall be given. The provisions of this 15 section shall not apply to any county of the first class except 16 where, under the provisions of existing law, a tax upon 17 occupations may be levied by any city within such county which 18 makes its tax levies on the basis of the assessments provided 19 for by this act, and where such city has authorized such levy. 20 Section 12. Section 404 of the act, amended June 16, 1972 21 (P.L.418, No.121), is amended to read: 22 Section 404. Assessment of Persons in Counties That do Not 23 Levy Occupation Taxes.--It shall be the duty of the assessors, 24 for taxation purposes in counties of the second[, second A and 25 third class, and in counties electing not to levy a tax on 26 trades, occupations, professions and persons who follow no 27 occupation or calling] and second A class, to prepare a list of 28 all residents and inhabitants in such counties over the age of 29 eighteen years, and return the same to the proper county 30 authorities with other taxable property as provided by law. The 19900S1454B2241 - 18 -
1 assessor shall also state the occupation of each such resident 2 and inhabitant or that a person does not follow an occupation or 3 calling, as the case may be, for the assessment of any township 4 or borough tax on occupations, as provided by law. The [county 5 commissioners, or boards for the assessment and revision of 6 taxes, as the case may be,] governing body shall continue to fix 7 valuations for trades, occupations, professions and persons who 8 follow no occupation or calling, as provided by law, for the use 9 of boroughs and townships, and nothing contained in this act 10 shall be construed to repeal the power of townships and boroughs 11 to levy taxes on trades, occupations, professions, and on 12 persons who follow no occupation or calling as provided by law. 13 Section 13. Sections 405 and 406 of the act are amended to 14 read: 15 Section 405. Return of Exempt Property.--It shall be the 16 duty of [the several elected and appointed] assessors in this 17 Commonwealth to make return of all property, now or which 18 hereafter may be especially exempt by act of Assembly from 19 taxes, in a separate list to the [commissioners, or board of 20 revision of taxes, or board for the assessment and revision of 21 taxes, as the case may be,] governing body of the proper county, 22 for which service the said assessors shall receive the same 23 compensation as is allowed for like services in other cases. 24 Section 406. Real Estate Omitted from Triennial 25 Assessment.--Whenever any taxable real estate shall be omitted 26 to be assessed at the triennial assessment, the [elected or 27 appointed] assessor, on notice thereof, shall forthwith assess 28 and return the same to the proper office, which assessment shall 29 be subject to appeal, and shall continue until the next 30 triennial assessment, and its proper proportion of all taxes to 19900S1454B2241 - 19 -
1 which such real estate is liable, levied after such assessment, 2 shall be laid thereon. 3 Section 14. Section 407 of the act, amended or added 4 September 23, 1961 (P.L.1601, No.677), December 14, 1967 5 (P.L.846, No.369) and July 8, 1969 (P.L.130, No.54), is amended 6 to read: 7 Section 407. (a) Recorder of Deeds in Certain Counties to 8 Furnish Record of Conveyances; Compensation.--It shall be the 9 duty of the recorder of deeds in each county of the second A[, 10 third, fourth, fifth, sixth, seventh and eighth classes] class 11 to keep a daily record, separate and apart from all other 12 records, of every deed or conveyance of land in said county 13 entered in his office for recording which record shall set forth 14 the following information to wit: The date of the deed or 15 conveyance, the names of the [grator] grantor and grantee, the 16 consideration mentioned in the deed, the location of the 17 property as to city, borough, ward, town or township, the 18 acreage of the land conveyed, if mentioned, and if the land 19 conveyed be a lot or lots on a recorded plan, the number or 20 numbers by which the same may be designated on the plan, if 21 mentioned in the deed; and it shall be the further duty of the 22 recorder, on the first Monday of each month, to file the 23 aforesaid daily record in the [commissioner's office, or] office 24 of the board [for the assessment and revision of taxes,] of the 25 proper county, together with his certificate, appended thereto, 26 that such record is correct; and the recorder of deeds shall 27 charge, and collect from the person presenting a deed of 28 conveyance for record, the sum of fifteen (15) cents, when it 29 contains but one description of land, and ten (10) cents for 30 each additional description therein described, which sum shall 19900S1454B2241 - 20 -
1 be in full compensation for his services under this act. 2 (b) Statement of Conveyances to Be Furnished Assessors.--[It 3 shall be the duty of the county commissioners, or board for the 4 assessment and revision of taxes, of such counties, upon receipt 5 of such daily report from the office of the recorder of deeds, 6 to keep the same] The board shall keep daily reports filed with 7 it, under subsection (a), on file in their office; and, prior to 8 the making of the annual and of the triennial assessment, to 9 deliver to the [elected or appointed] assessor [or assessors of 10 each city, borough, ward, town, township or district], before he 11 shall enter upon the discharge of his duty as assessor of the 12 real estate in his district, a statement or statements of all 13 such deeds and conveyances of all such real estate within said 14 district, together with all the information regarding the same 15 as set forth in this section, to be used by such assessor [or 16 assessors] in making the assessment in the name of the owners of 17 the real estate and in ascertaining the value of such real 18 estate. 19 All mobilehome court operators which shall mean every person 20 who leases land to two or more persons for the purpose of 21 allowing such persons to locate thereon a mobilehome or house 22 trailer which is subject to real property taxation shall 23 maintain a record of all such leases which shall be opened for 24 inspection at all reasonable times by the tax assessor [of the 25 political subdivision]. As part of such record, the court 26 operator shall note the arrival of each mobilehome or house 27 trailer, the make or manufacturer thereof, the serial number, 28 the number of occupants, their names and ages, and their last 29 prior residence address. Each month the mobilehome court 30 operator shall send a record to the [tax assessor of the 19900S1454B2241 - 21 -
1 political subdivision] assessment office of the arrivals and 2 departures during the prior month of mobilehomes or house 3 trailers on his land. 4 (c) Land to Be Assessed in Name of Owner at Time of 5 Assessment.--It shall be the duty of [such assessor or assessors 6 in such counties] an assessor, in making the triennial 7 assessment and the intermediate annual assessments, to ascertain 8 the owner or owners of each tract, piece, parcel or lot of 9 ground assessed, at the time of such assessment, and to assess 10 the same in the name of the then owner or owners, as thus 11 appears in such statement, unless to his personal knowledge 12 there has been thereafter a change in the ownership so that such 13 tract, piece, parcel or lot of real estate shall be assessed in 14 the name of the then owner or owners, except that all 15 mobilehomes or house trailers shall be assessed in the name of 16 the then owner or owners of such mobilehome or house trailer, 17 who shall be the person or persons named in the title of such 18 mobilehome or house trailer irrespective of whether the title is 19 issued by this State or another state. 20 (d) Notification of Mobilehome or House Trailer Owner.--Each 21 person in whose name a mobilehome or house trailer is assessed, 22 rated or valued as provided in this act, shall be notified in 23 writing by the assessor that it shall be unlawful for any person 24 to remove the mobilehome or house trailer from the taxing 25 district without first having obtained removal permits from the 26 local tax collector. 27 (e) Removal Permits.--The local tax collector shall issue 28 removal permits upon application therefor whenever a fee of two 29 dollars ($2) and all taxes levied and assessed on the mobilehome 30 or house trailer to be moved are paid. 19900S1454B2241 - 22 -
1 (f) Penalty.--Any person who moves a mobilehome or house 2 trailer from the territorial limits of the taxing district 3 without first having obtained a removal permit issued under this 4 act shall, upon summary conviction thereof, be sentenced to pay 5 a fine of one hundred dollars ($100) and costs of prosecution or 6 undergo imprisonment for not more than thirty days, or both. 7 (g) Mobilehome Titles of Ownership; Records.--Upon the 8 written request of an assessor, the Department of Transportation 9 shall provide pertinent information concerning the transfer of 10 title of a mobilehome or house trailer and the sales tax paid 11 pursuant to the conveyance. 12 Section 15. Section 408 of the act is repealed. 13 Section 16. Sections 409 and 410 of the act are amended to 14 read: 15 Section 409. Persons Acquiring Unseated Lands to Furnish 16 Statement [to County Commissioners].--It shall be the duty of 17 every person hereafter becoming a holder of unseated lands, by 18 gift, grant or other conveyance, to furnish to the [county 19 commissioners, or board for the assessment and revision of 20 taxes, as the case may be,] governing body a statement signed by 21 such holder, or his, her, or their agent, containing a 22 description of each tract so acquired, the name of the person or 23 persons to whom the original title from the Commonwealth passed, 24 and the nature, number and date of such original title, together 25 with the date of the conveyance to such holder, and the name of 26 the grantor, within one year from and after such conveyance, and 27 on failure of any holder of unseated lands to comply with the 28 injunctions of this act, it shall be the duty of the [county 29 commissioners] governing body to assess on every tract of land, 30 respecting which such default shall be made when discovered, 19900S1454B2241 - 23 -
1 four times the amount of the tax to which such tract or tracts
2 of land would have been otherwise liable, and to enforce the
3 collection thereof, in the same manner that taxes due on
4 unseated lands are or may be assessed and collected: Provided,
5 That nothing in this section shall be construed as giving
6 greater validity to unexecuted land warrants than they are now
7 entitled to, nor to the detriment of persons under legal
8 disabilities, provided such person or persons comply with the
9 foregoing requisitions within the time or times limited,
10 respectively, after such disability shall be removed.
11 Section 410. Assessment of Unseated Lands.--All unseated
12 lands within this Commonwealth, held by individuals,
13 copartnerships, associations or corporations, either by
14 improvement, warrant, patent, or otherwise, shall, for the
15 purpose of raising county rates and levies, be valued and
16 assessed in the same manner as other property.
17 Whenever any tax levy is made upon land as unseated, which
18 the assessors for the same year by error or mistake returned
19 assessed as seated, while the same ought or might legally have
20 been assessed as unseated, such levy shall be deemed valid and
21 regular for all intents and purposes, notwithstanding it differs
22 from the copy of the duplicate furnished by the assessor. All
23 records of the [county commissioners] governing body charging
24 lands as unseated with arrears of taxes shall be evidence of an
25 assessment. No clearing over by mistake shall ever be deemed
26 sufficient to render land seated.
27 Section 17. Section 411 of the act, amended June 13, 1939
28 (P.L.343, No.200), is amended to read:
29 Section 411. Assessment of Seated Lands Divided by County
30 Lines.--The [elected and appointed] assessors of the several
19900S1454B2241 - 24 -
1 counties shall, on seated lands, make the assessment in the 2 county in which the mansion house is situated, when county lines 3 divide a tract of land. Whenever the dividing line between two 4 counties shall pass through the mansion house of any tract of 5 land, the owner of the land so divided may choose as the situs 6 of assessment either of the counties, by a written notice of his 7 election to the [commissioners] governing bodies of both 8 counties. The [elected or appointed] assessors of the county so 9 chosen shall assess therein all the tract of land. In the event 10 that the owner shall refuse or fail to so choose, then the 11 county in which the larger portion of the mansion house is 12 situated shall have the right of assessment. 13 Section 18. Sections 413, 414 and 415 of the act are amended 14 to read: 15 Section 413. Assessment Where Township Line Passes Through 16 Mansion House.--Whenever the dividing line between any township 17 and city or borough, or between any two townships, as now or may 18 be hereafter located, shall pass through the mansion house of 19 any tract of land, the owner of the land so divided may choose, 20 as the place of residence of its occupants, either of the 21 townships or the borough, by a written notice of his election to 22 the [commissioners of the county] governing body. A choice once 23 so made shall be binding on the owner and occupiers of such 24 mansion house and on future owners thereof. In case of the 25 neglect or refusal of the owner of such land to make an election 26 as aforesaid, the persons occupying said mansion house shall be 27 regarded as residing wholly within the township, and the 28 [elected or appointed] assessors [of such township] shall, in 29 such case, or when he elects to reside in the township, assess 30 therein such persons, and all the tract of land on which such 19900S1454B2241 - 25 -
1 mansion house is erected. 2 Section 414. Assessment of Coal Underlying Lands Divided by 3 County, Township or Borough Lines.--[The elected or appointed 4 assessors of the wards, townships and boroughs of the several 5 counties] Assessors shall, where seated lands, underlaid with 6 coal, are divided by county, city, township or borough lines, 7 the ownership of which coal has been severed from the ownership 8 of the overlying strata or surface, assess each division of said 9 coal in the county, city, township or borough in which it 10 actually lies. 11 Section 415. Separate Assessment of Coal and Surface.--All 12 [elected and appointed] assessors shall hereafter assess coal 13 and surface separately in cases where the life tenant of land 14 has not the right to operate the coal underlying said surface. 15 Section 19. The act is amended by adding sections to read: 16 Section 417.1. Notice for Information by Assessors.--The 17 chief assessor, for assessment purposes, shall give to an owner 18 of real property only one notice by United States Postal Service 19 first class mail, registered mail or certified mail, return 20 receipt requested, postage prepaid. The notice shall require an 21 owner of real property to file a property statement. The 22 statement may include records and information pertaining to sale 23 of ownership interests, partnership interests, stock 24 transactions and income and expense of rental income-producing 25 property. The owner of property shall submit a property 26 statement forty-five days of the notice of the chief assessor. 27 The notice shall include a statement that compliance with the 28 notice is mandatory by law. 29 The term "rental income-producing property" as used in this 30 section includes, but is not limited to, residential rental 19900S1454B2241 - 26 -
1 realty, apartments, rooming houses, commercial rental realty, 2 leased industrial realty, leased land, garages, hotels, motels, 3 inns, bed and breakfast accommodations, and similar rental real 4 estate. 5 Section 417.2. Failure to File a Property Statement After 6 Notice.--(a) If an owner fails to respond to the notice of the 7 chief assessor within forty-five days of the notice, the chief 8 assessor shall value the property at the amount the chief 9 assessor reasonably determines, from any information in his 10 possession or available to him, to be the full and fair value. 11 (b) If an owner has good cause for failing to respond to the 12 notice within the required period of time, the chief assessor 13 may extend the period of time for an additional forty-five day 14 period. No further extension shall be permitted. 15 (c) If an owner disputes a valuation made by the chief 16 assessor, the owner may appeal in accordance with the provisions 17 of this article. For the appeal to be valid, a completed 18 property statement shall be filed with the appeal. 19 Section 417.3 Confidentiality.--Information gained by the 20 chief assessor shall be confidential, except for official 21 purposes, and a person or agent divulging information shall be 22 guilty of a misdemeanor, and upon conviction thereof, be subject 23 to imprisonment for not more than three years, and fined a sum 24 of not more than five hundred dollars ($500), or both. 25 Section 20. Sections 418 and 419 of the act are amended to 26 read: 27 Section 418. Returns of Timber Lands.--[It shall be the duty 28 of the several elected and appointed assessors, in their return 29 of real estate to the commissioners of the proper county at each 30 triennial assessment, to] Assessors, in their return of real 19900S1454B2241 - 27 -
1 estate to the governing body or board of the proper county at 2 each triennial assessment, shall make returns of all the timber 3 land in their proper district by specifying in separate columns 4 how many acres each tract contains of cleared land, and how many 5 in timber. 6 Section 419. Assessment of Auxiliary Forest Reserves.--All 7 surface land which has, since the fifth day of June, one 8 thousand nine hundred and thirteen, been classified and set 9 apart as auxiliary forest reserves, in the manner provided by 10 law, or which may hereafter be so classified, shall, so long as 11 the same remains so classified, be rated in value, for the 12 purpose of taxation, not in excess of one dollar ($1.00) per 13 acre, and shall continue to be so rated so long as the said land 14 remains within the class designated as auxiliary forest 15 reserves: Provided, however, That if the said surface land be 16 underlaid with coal, iron ore, oil, gas, or other valuable 17 minerals, said minerals may be separately assessed. The [elected 18 and appointed] assessors [in the several boroughs, townships and 19 districts in which such lands are situate] shall assess such 20 lands in the manner now or hereafter provided for the assessment 21 of real estate for purposes of taxation, as if they had not been 22 set apart as auxiliary forest reserves, and shall make their 23 return to the [county commissioners] governing body in like 24 manner as is now or hereafter may be provided by law, subject to 25 exception, appeal, and final adjustment. 26 Upon receipt of assessment returns from the various 27 assessors, the [county commissioners, or board for the 28 assessment and revision of taxes,] governing body shall reduce, 29 in their records, to a sum not in excess of one dollar ($1.00) 30 per acre, the assessment on all those lands which shall have 19900S1454B2241 - 28 -
1 been placed in the class known as auxiliary forest reserves, in 2 accordance with certificates filed with them by the Department 3 of Forests and Waters or the Department of Environmental 4 Resources, and the original assessment returns made by said 5 assessors shall be preserved. 6 Section 21. Sections 422 and 431 of the act are repealed. 7 Section 22. The act is amended by adding a section to read: 8 Section 431.1. Issuing of Precepts and Return of Assessments 9 in Inter-Triennial Years.--In counties of the second class, the 10 precepts to make inter-triennial assessments shall be issued and 11 returned in accordance with the provisions of section 401(b). 12 Section 23. Section 432 of the act, amended June 16, 1972 13 (P.L.418, No.121), is amended to read: 14 Section 432. Inter-Triennial Assessments.--In each of the 15 two years succeeding the triennial assessment, [except] in 16 counties of the [first] second A class, [and except as in 17 counties of the second and third classes otherwise provided,] 18 the [commissioners, or board for the assessment and revision of 19 taxes, as the case may be,] governing body of the respective 20 county shall send a transcript of such triennial assessment to 21 the [elected or appointed] assessors [of every ward, borough, 22 town, township and district therein], together with their 23 precepts, requiring them to take an account of all personal 24 property taxable by law, together with a just valuation of same, 25 and all persons, and also a valuation of all offices and posts 26 of profit, professions, trades and occupations taxable by law, 27 enjoining such assessors to make a just return to them and to 28 note in such return such alterations in his ward, borough, town, 29 township or district, as may have been occasioned by the 30 transfer or division of real estate, or by the destruction of 19900S1454B2241 - 29 -
1 buildings, or by the mining out of coal, ore, or other minerals 2 assessed under the triennial assessment, and also noting all 3 persons who have arrived at the age of eighteen years since the 4 last triennial assessment, and all others who have since that 5 time come to inhabit in [such ward, borough, town, township or 6 district] the county, together with the taxable property such 7 persons may possess, and the valuation thereof, agreeably to the 8 provisions of this act; and to reassess all real estate which 9 may have been improved by the erection of buildings or other 10 improvements subsequent to the last preceding triennial 11 assessments, subject to appeals as now provided by law. 12 Section 24. Sections 441, 451, 452 and 453 of the act are 13 amended to read: 14 Section 441. The [county commissioners, or the board for the 15 assessment and revision of taxes, as the case may be,] governing 16 body may, in their discretion, issue their precepts to the 17 [elected or appointed] assessors [of the respective wards, 18 districts, boroughs, towns and townships], on or before the 19 first day in March of each year, for the assessment of such 20 persons as may remove into the [respective township, ward, 21 borough, town or district] county since the last assessment, and 22 for the reassessment of such property as may have been 23 transferred since the last assessment, and for the assessment of 24 those who may have been omitted from the last assessment. And it 25 shall be the duty of such assessors to make such assessment, and 26 return the same before the twenty-fifth of May. For such service 27 the said assessors shall receive, out of the county funds, such 28 compensation as may be fixed by the [county commissioners] 29 governing body, not, however, exceeding the per diem 30 compensation fixed by this act. 19900S1454B2241 - 30 -
1 Section 451. Penalty on Assessors for Failure to Assess and 2 for Making Incorrect Assessments.--If any [elected or appointed] 3 assessor[, or, in townships of the first class, any assessor, 4 assistant township assessor or assistant triennial assessor,] 5 knowingly and intentionally omits, neglects or refuses to assess 6 and return any property, person, or thing made taxable by law, 7 or knowingly and intentionally assesses, rates or values the 8 same at more or less than he knows and believes the just cash 9 value or rate thereof, or neglects or refuses to assess any tax 10 required by law, he shall be guilty of a misdemeanor in office, 11 and, on conviction thereof, be subject to imprisonment not less 12 than three nor more than twelve months, and fined in a sum not 13 less than one hundred nor more than two hundred dollars. 14 Section 452. Penalty on Assessor for Failure to Perform 15 Duty.--If any [elected or appointed assessor, or, in townships 16 of the first class, any assessor, assistant township assessor or 17 assistant triennial] assessor, who shall have taken upon himself 18 the duties of such office, neglects or refuses to comply with 19 any order or warrant issued to him in conformity with law, or 20 does not perform the duties enjoined upon him by law, he shall 21 forfeit any sum not exceeding forty dollars, to be recovered by 22 the county as debts of a like amount are recoverable. 23 Section 453. Penalty on [County Commissioners] Governing 24 Body for Failure to Perform Duty.--It shall be a misdemeanor in 25 office for [the county commissioners, or members of the board of 26 revision of taxes, or board for the assessment and revision of 27 taxes,] a member of the governing body of any county to neglect 28 or refuse to perform the duties required of them by law in the 29 assessment of any tax which has been or shall be imposed by the 30 laws of this Commonwealth, and, on conviction of said offense, 19900S1454B2241 - 31 -
1 he or they shall be punished by a fine of not less than fifty 2 nor more than two hundred dollars. 3 Section 25. Section 501 of the act is repealed. 4 Section 26. Sections 502, 503 and 504 of the act are amended 5 to read: 6 Section 502. Publication of Statement Showing Aggregate 7 Assessments, Et Cetera.--The [county commissioners, acting as a 8 board of revision, or the board for the assessment and revision 9 of taxes, as the case may be, of the several counties] governing 10 body shall, as soon as the [elected or appointed] assessors [of 11 the several wards, districts, boroughs, towns and townships in 12 their respective counties shall] have made their returns, make 13 out and publish in not less than two newspapers for two weeks[, 14 or, if there be no newspaper published in the county, by 15 handbills posted up in each ward, district, borough, town or 16 township, at the place of holding township, town, borough, ward 17 or district elections,] a statement in such form as will show 18 the aggregate value and assessments made by [each assessor] the 19 assessors in the county, upon property taxable by law for county 20 purposes, upon personal property, upon all salaries and 21 emoluments of office, and all persons, trades, occupations and 22 professions, and as will also show the whole amount of taxes 23 assessed on each ward, district, borough, town and township in 24 the county, and, at the time and in the manner herein provided 25 for publishing said statements[, the county commissioners, 26 acting as a board of revision, or the board for the assessment 27 and revision of taxes, as the case may be,]. The governing body 28 shall also give public notice of a day not later than thirty 29 days from the time of publishing, by them appointed, for finally 30 determining whether any of the valuations of the assessors have 19900S1454B2241 - 32 -
1 been made below a just rate, according to the meaning and 2 intention of this act: Provided, That any neglect or refusal of 3 the [county commissioners,] governing body or board [for the 4 assessment and revision of taxes,] to make and publish the 5 statement required by this section shall not invalidate or 6 hinder the collection of any tax imposed by any law of this 7 Commonwealth. 8 Section 503. Revision at Time of Appeals.--The [county 9 commissioners, acting as a board of revision, or board for the 10 assessment and revision of taxes, as the case may be, are] board 11 is hereby authorized to do and perform [the duties of said board 12 of revision upon the same day, and] its duties and to revise 13 assessments at the same time and place[,] as that fixed for the 14 hearing of appeals [for the several townships, towns, boroughs 15 and wards in their respective counties]. 16 Section 504. Right of Taxables to Examine Returns.--From the 17 time of publishing the returns of the [elected or appointed] 18 assessors until the day appointed for finally determining 19 whether any valuation of the assessors have been made too low, 20 any taxable inhabitant of the county shall have the right to 21 examine the return in the [commissioners'] board's office[, or 22 board for the assessment and revision of taxes, as the case may 23 be]. 24 Section 27. Section 505 of the act, amended December 13, 25 1982 (P.L.1160, No.268), is amended to read: 26 Section 505. Making Revisions.--(a) The [county 27 commissioners, acting as the board of revision, or board of 28 revision of taxes, or] board [for the assessment and revision of 29 taxes, as the case may be, in each county,] shall, on receiving 30 the returns of the [elected or appointed] assessors, proceed to 19900S1454B2241 - 33 -
1 examine and inquire whether the same have been made in 2 conformity with the laws of this Commonwealth, and whether all 3 property to be valued for taxation for county purposes has been 4 valued at actual value. They shall receive and consider the 5 written communication of any taxable inhabitant of the county 6 relative to any property which such taxable inhabitant shall 7 believe to have been valued too low, and, on the day appointed 8 for determining whether any property has been valued too low or 9 too high, they shall proceed to raise or lower the price or 10 valuation of any property which they shall believe to have been 11 valued too low or too high, and if they cannot on the day 12 appointed revise, raise and equalize the valuation of all 13 property, they may adjourn from day to day until the whole of 14 such valuation shall have been revised, raised or equalized. 15 (b) The board is authorized to make additions and revisions 16 to the assessment roll of persons and property subject to local 17 taxation at any time in the year, so long as the notice 18 provisions are complied with. All additions and revisions shall 19 be a supplement to the assessment roll for levy and collection 20 of taxes for the tax year for which the assessment roll was 21 originally prepared, in addition to being added to the 22 assessment roll for the following calendar or fiscal tax years. 23 Section 28. Section 505.1 of the act, added December 17, 24 1986 (P.L.1680, No.194), is amended to read: 25 Section 505.1. Errors in Assessments and Refunds.--Whenever 26 through mathematical or clerical error an assessment is made 27 more than it should have been, and taxes are paid on such 28 incorrect assessment, the [county commissioners, acting as a 29 board of revision of taxes, or the] board [for the assessment 30 and revision of taxes], upon discovery of such error and 19900S1454B2241 - 34 -
1 correction of the assessment shall so inform the appropriate 2 taxing district or districts, which shall make a refund to the 3 taxpayer or taxpayers for the period of the error or six years, 4 whichever is less, from the date of application for refund or 5 discovery of such error by the board. Reassessment, with or 6 without application by the owner, as a decision of judgment 7 based on the method of assessment by the board, shall not 8 constitute an error under this section. 9 Section 29. Section 506 of the act is repealed. 10 Section 30. Section 507 of the act is amended to read: 11 Section 507. Transcript of Assessments, Statement of Rate, 12 and Day for Appeal Sent to Assessors.--When the revisions of the 13 triennial assessments have been completed, the [commissioners, 14 acting as a] board [of revision, or the board for the assessment 15 and revision of taxes, as the case may be, of the respective 16 counties] shall cause accurate transcripts of the assessments to 17 be made out by their clerk, and shall transmit the same to the 18 [respective elected or appointed] assessors on or before the 19 second Monday of April following, together with a statement of 20 the rate per cent of the tax and the day of appeal fixed by 21 them. 22 Section 31. Section 508 of the act, amended December 13, 23 1982 (P.L.1160, No.268), is amended to read: 24 Section 508. Notice of Assessment, Rate, and Appeal.--It 25 shall be the duty of the [several elected or appointed] 26 assessors on receiving such transcript of the triennial 27 assessment from the [county commissioners, acting as a board of 28 revision, or the] board [for the assessment and revision of 29 taxes, as the case may be,] to give written or printed notice, 30 at least five days before the day of appeal, to every taxable 19900S1454B2241 - 35 -
1 inhabitant within the [respective ward, borough, town, township 2 or district] county, the amount of the present assessment, 3 valuation and ratio, the amount or sum of which he stands rated, 4 and the rate per cent of the tax, and of the time and place of 5 such appeal. In every case where the [county commissioners, 6 acting as a] governing body [board of revision, or the board for 7 the assessment and revision of taxes, as the case may be,] shall 8 change the valuation of any property or the established 9 predetermined ratio, a statement of the present assessment, 10 valuation and ratio and a notice of such changed assessment, 11 valuation and ratio shall also be given to the owner or owners. 12 Section 32. Sections 509 and 510 of the act are amended to 13 read: 14 Section 509. Publication of Notice of Appeal.--[It shall 15 also be the duty of the commissioners, acting as a board of 16 revision, or the board for the assessment and revision of taxes, 17 as the case may be, of the respective counties, to] The board 18 shall give notice, by advertisement in one or more newspapers 19 printed in or nearest to the seat of justice of the proper 20 county, at least three weeks before the day of appeal, of the 21 time and place fixed for such appeal from triennial assessments. 22 Section 510. Notice of Appeals in Inter-Triennial Years.--It 23 shall be the duty of the [several elected and appointed] 24 assessors in each of the two years succeeding the triennial 25 assessment to give notice to the taxable inhabitants in like 26 manner as after the triennial assessment, but in the following 27 cases only; namely, in the case of real property, where 28 buildings or other improvements have been newly erected or have 29 been destroyed, and when coal, ore, or other minerals assessed 30 under the triennial assessment have been mined out, since such 19900S1454B2241 - 36 -
1 triennial assessment; and in the case of personal property, 2 offices, professions, trades and occupations, where there has 3 been any alteration in the assessment, occasioning a different 4 valuation from the former year, and also where persons have come 5 to inhabit in the county since such triennial assessment. 6 Section 33. Section 511 of the act, amended or added 7 December 13, 1982 (P.L.1160, No.268), October 11, 1984 (P.L.894, 8 No.175) and December 17, 1986 (P.L.1680, No.194), is amended to 9 read: 10 Section 511. Board [of Revision] to Hear and Pass on 11 Appeals.--(a) At the time and place fixed for the appeal, 12 whether at a triennial or inter-triennial assessment, [the 13 commissioners, acting as a board of revision, or] the board [for 14 the assessment and revision of taxes,] shall attend and hear all 15 persons who may apply for redress, and grant such relief as to 16 them shall appear just and reasonable: Provided, That the 17 [commissioners, acting as a] board [of revision, or the board 18 for the assessment and revision of taxes,] shall not make any 19 allowance or abatement in the valuation of any real estate, in 20 any other year than that in which the triennial assessment is 21 made, excepting where buildings or other improvements have been 22 destroyed, or where coal, ore, or other minerals assessed under 23 the triennial assessment have been mined out, subsequently to 24 such triennial assessment, in which cases such allowance or 25 abatement shall be made. 26 (b) In any appeal of an assessment the [commissioners, 27 acting as a] board [of revision of taxes, or the board for the 28 assessment and revision of taxes,] shall make the following 29 determinations: 30 (1) The market value as of the date such appeal was filed 19900S1454B2241 - 37 -
1 before the [county commissioners, acting as a] board [of 2 revision of taxes, or the board for the assessment and revision 3 of taxes]. 4 (2) The common level ratio published by the State Tax 5 Equalization Board on or before July 1 of the year prior to the 6 tax year being appealed to the [county commissioners, acting as 7 a] board [of revision of taxes, or the board for the assessment 8 and revision of taxes]. 9 (c) The [county commissioners, acting as a] board [of 10 revision of taxes, or the board for the assessment and revision 11 of taxes], after determining the market value of the property, 12 shall then apply the established predetermined ratio to such 13 value unless the common level ratio published by the State Tax 14 Equalization Board on or before July 1 of the year prior to the 15 tax year being appealed to the [county commissioners, acting as 16 a] board [of revision of taxes, or the board for the assessment 17 and revision of taxes] varies by more than fifteen per centum 18 (15%) from the established predetermined ratio, in which case 19 the [commissioners, acting as a] board [of revision of taxes, or 20 a board for the assessment and revision of taxes,] shall apply 21 that same common level ratio to the market value of the 22 property. As an example, in the case of a predetermined ratio 23 (PDR) of thirty per centum (30%), the following calculations 24 would be made to achieve a permissible ratio variance of twenty- 25 five and one-half per centum (25.5%) to thirty-four and one-half 26 per centum (34.5%): 27 30% (PDR) x 15% = 4.5% 28 30% (PDR) + 4.5% = 34.5% 29 30% (PDR) - 4.5% = 25.5% 30 (c.1) When a county has effected a countywide revision of 19900S1454B2241 - 38 -
1 the assessment which was used to develop the common level ratio 2 last determined by the State Tax Equalization Board, the 3 following applies: <-- 4 (1) If a county performs a countywide revision of 5 assessments by applying a common multiplier to the assessed 6 values, the board shall apply such multiplier to the county's 7 common level ratio to establish the certified revised common 8 level ratio for the year in which the assessment was revised. 9 (2) If the county performs a countywide revision of 10 assessments by revaluing the properties and applying a 11 predetermined ratio, the board shall utilize the established 12 predetermined ratio instead of the common level ratio for the 13 year in which the assessment was revised. 14 SHALL APPLY: <-- 15 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A 16 CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE 17 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND 18 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON 19 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL 20 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED. 21 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF 22 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN 23 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE 24 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL 25 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL 26 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX 27 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES 28 RESULTING FROM THE REVISION OF ASSESSMENTS. 29 (d) Nothing herein shall prevent any appellant from 30 appealing any base year valuation without reference to ratio. 19900S1454B2241 - 39 -
1 (e) Persons who have suffered catastrophic losses to their 2 property shall have the right to appeal before the [county 3 commissioners, acting as a] board [of revision of taxes, or the 4 board for the assessment and revision of taxes] within the 5 remainder of the county fiscal year in which the catastrophic 6 loss occurred, or within six months of the date on which the 7 catastrophic loss occurred, whichever time period is longer. The 8 duty of the [county commissioners, acting as a] board [of 9 revision of taxes, or the board for the assessment and revision 10 of taxes] shall be to reassess the value of the property in the 11 following manner: the value of the property before the 12 catastrophic loss, based on the percentage of the taxable year 13 for which the property stood at its former value, shall be added 14 to the value of the property after the catastrophic loss, based 15 on the percentage of the taxable year for which the property 16 stood at its reduced value. Any property improvements made 17 subsequent to the catastrophic loss in the same tax year shall 18 not be included in the reassessment described in this subsection 19 for that tax year. Any adjustments in assessment under this 20 subsection shall be reflected by the appropriate taxing 21 authorities in the form of a credit for the succeeding tax year. 22 (f) As used in this section, "catastrophic loss" means any 23 loss due to mine subsidence, fire, flood or other natural 24 disaster which affects the physical state of the real property 25 and which exceeds fifty per centum (50%) of the market value of 26 the real property prior to the loss. 27 Section 34. Sections 512, 513 and 514 of the act are amended 28 to read: 29 Section 512. Assessors to Attend Appeals.--It shall be the 30 duty of the [several elected and appointed] assessors to attend 19900S1454B2241 - 40 -
1 at the time and place fixed for the appeal from triennial and 2 inter-triennial assessments [for the respective ward, borough, 3 town, township or district,] to prevent impositions being 4 practiced on the [commissioners, acting as a board of revision, 5 or the] board [for the assessment and revision of taxes, as the 6 case may be,] by the persons appealing. 7 Section 513. Place of Holding Appeals.--The [county 8 commissioners, acting as boards of revision, and boards for the 9 assessment and revision of taxes, of the several counties] board 10 shall have power, when hearing tax appeals, either in triennial 11 or inter-triennial years, to sit and to hold hearings and 12 dispose of appeals away from the county seat and within the 13 city, borough, town or township of the county where the appeals 14 originate, and to take action on any such appeals with like 15 force and effect as if said appeals were regularly heard and 16 action thereon taken in their respective offices at the county 17 seat. 18 Section 514. Assessments Regulated; Duplicates.--Immediately 19 after the appeals are over, the [commissioners, acting as a] 20 board [of revision, or the board for the assessment and revision 21 of taxes, as the case may be,] shall proceed to regulate the 22 assessments, according to the alterations made, and shall cause 23 their clerks to make fair duplicates thereof, in such form as 24 the [commissioners or board] governing body may direct. 25 Section 35. Section 514.1 of the act, added February 28, 26 1956 (1955 P.L.1195, No.371), is amended to read: 27 Section 514.1. Notice of Changes Given to Taxing 28 Authorities.--When the [commissioners acting as a] board [of 29 revision or the board for the assessment and revision of taxes, 30 as the case may be, shall make] makes any change in the amount 19900S1454B2241 - 41 -
1 of three hundred dollars ($300) or more in the assessed value of 2 property as finally fixed in the preceding assessment roll, or 3 shall fix the valuation of property which has not theretofore 4 been separately fixed, whether such change or new valuation is 5 made before or after an appeal has been heard by the board or by 6 the court of common pleas, the board shall give notice of such 7 change or new valuation to the clerk of the city (if it has 8 accepted the provisions of this act) in which the assessed 9 property is located, to the secretary of the school district in 10 which the assessed property is located, and to the secretary of 11 the borough or township in which the assessed property is 12 located. The time limit within which the city, borough, township 13 and school district is entitled to appeal from the actions of 14 the board or from the decision of the court of common pleas 15 shall commence to run on the day such notice is mailed or 16 otherwise delivered. 17 Section 36. Section 515 of the act is amended to read: 18 Section 515. Duplicates to Be Furnished School Districts of 19 Third and Fourth Classes.--In order to enable the board of 20 school directors in each district of the third class, other than 21 school districts of that class which are located wholly within 22 the boundary lines of cities of the third class, and where such 23 third-class school districts comprise the same territory as such 24 city of the third class in which the same is so located, as 25 aforesaid, and in each district of the fourth class in this 26 Commonwealth, to assess and levy the necessary school taxes 27 required by such district each year, the [county commissioners, 28 or board for the assessment and revision of taxes,] governing 29 body in each county shall, on or before the first day of April 30 in each year, at the expense of the county, furnish to each 19900S1454B2241 - 42 -
1 school district of the third class, other than school districts
2 of that class which are located wholly within the boundary lines
3 of cities of the third class, and where such third-class school
4 districts comprise the same territory as such city of the third
5 class in which the same is so located, as aforesaid, and to each
6 district of the fourth class, therein, for its use, to be
7 retained by it, a properly certified duplicate of the last
8 adjusted valuation of all real estate, personal property, and
9 residents or inhabitants made taxable for county purposes in
10 such school districts, stating the name of each taxable, and the
11 valuation, description, and kind of property, and a list of the
12 residents or inhabitants assessed; all of which real estate,
13 personal property, and residents or inhabitants are hereby made
14 taxable for school purposes in each school district of the third
15 and fourth class.
16 Section 37. Section 516 of the act, amended December 14,
17 1967 (P.L.823, No.352), is amended to read:
18 Section 516. Duplicates to Be Furnished Townships of the
19 First and Second Classes and Boroughs.--The [county
20 commissioners, or the board for the assessment and revision of
21 taxes, of the several counties] governing body shall, except in
22 counties of the second class, on or before the first day of
23 December of each year, at the expense of the county, furnish to
24 the township commissioners of each township of the first class,
25 and to the township supervisors of each township of the second
26 class and to borough councils, for their use, a properly
27 certified duplicate of the last adjusted valuation of all real
28 estate, personal property, and occupations made taxable for
29 county purposes in such townships or boroughs. Such duplicate
30 shall state the name of each taxable, with the valuation,
19900S1454B2241 - 43 -
1 description, and kind of property and occupation of such 2 taxable. The duplicate may be corrected, amended or changed 3 after the first day of December as circumstances may require. 4 Section 38. Section 517 of the act is amended to read: 5 Section 517. Hearing Appeals Subsequent to Time Fixed.--[It 6 shall be the duty of the commissioners, acting as a] The board 7 [of revision, or the board for the assessment and revision of 8 taxes, as the case may be, to] shall hear appeals at any 9 subsequent time when they may be in session, previous to the 10 payment of the tax, and to make such alterations as they might 11 have done on the regular day of appeal: Provided, That no such 12 appeal shall be heard unless the appellant shall have given due 13 notice thereof to the assessor of the proper ward, borough, 14 town, township or district. 15 Section 39. Section 518.1(a) of the act, amended May 26, 16 1988 (P.L.409, No.69), is amended to read: 17 Section 518.1. Appeal to Court from Assessments; Collection 18 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of 19 real estate or taxable property in this Commonwealth, who may 20 feel aggrieved by [the last or any future] an assessment or 21 valuation of his real estate or taxable property, may appeal 22 from the decision of [the county commissioners, acting as a 23 board of revision, or] the board [of revision of taxes, or the 24 board for the assessment and revision of taxes, or the Board of 25 Property Assessment, Appeals and Review, in counties of the 26 second class, as the case may be,] to the court and, thereupon, 27 the court shall proceed, at the earliest convenient time to be 28 by them appointed, of which notice shall be given to the [county 29 commissioners, acting as a board of revision, or the board of 30 revision of taxes, or the] board [for the assessment and 19900S1454B2241 - 44 -
1 revision of taxes, or the Board of Property Assessment, Appeals 2 and Review, in counties of the second class, as the case may 3 be,] to hear the said appeal and the proofs in the case and to 4 make such orders and decrees touching the matter complained of 5 as to the judges of said court may seem just and equitable 6 having due regard to the valuation and assessment made of other 7 real estate in such county or city, the costs of the appeal and 8 hearing to be apportioned or paid as the court may direct: 9 Provided, however, That the appeal shall not prevent the 10 collection of the taxes complained of, but in case the same 11 shall be reduced, then the excess shall be returned to the 12 person or persons who shall have paid the same: And provided 13 further, That the appellant may pay the amount of the tax 14 alleged to be due by reason of the assessment appealed from to 15 the tax collector, under protest in writing, in which case when 16 the tax is paid over to the taxing district, it shall be the 17 duty of the tax collector to notify the taxing district of such 18 payment under protest by delivering to it the protest in 19 writing. Whereupon, the taxing district with the exception of 20 cities of the second class and school districts of the first 21 class A within such counties shall be required to segregate 22 twenty-five per centum (25%) of the amount of the tax paid over, 23 and shall deposit the same in a separate account in the 24 depository in which the funds of the taxing district are 25 deposited, and shall not be permitted to expend any portion of 26 such segregated amount, unless it shall first petition the court 27 alleging that such segregated amount is unjustly withheld. 28 Thereupon, the court shall have power to order the use by the 29 taxing district of such portion of such segregated amount as 30 shall appear to said court to be reasonably free from dispute, 19900S1454B2241 - 45 -
1 and the remainder of the segregated amount shall be held 2 segregated by the taxing district pending the final disposition 3 of the appeal: Provided further, That upon final disposition of 4 the appeal the amount found to be due the appellant as a refund, 5 together with interest thereon, shall also be a legal set off or 6 credit against any taxes assessed against appellant by the same 7 taxing district and where a taxing district alleges that it is 8 unable to thus credit all of such refund in one year, the court, 9 upon application of either party, shall determine over what 10 period of time such refund shall be made, and shall fix the 11 amount thereof which shall be credited in any year or years. 12 This proviso shall be construed to apply to all refunds that are 13 now due, or may hereafter become due, as the result of appeals 14 from assessments that have not been finally determined or 15 adjusted at the time this act takes effect regardless whether 16 there has been a payment of any moneys into court or to the tax 17 collector under written protest. 18 * * * 19 Section 40. Section 518.2 of the act, amended December 17, 20 1986 (P.L.1680, No.194), is amended to read: 21 Section 518.2. Appeals to Court.--(a) In any appeal of an 22 assessment the court shall make the following determinations: 23 (1) The market value as of the date such appeal was filed 24 before the [county commissioners, acting as a board of revision 25 of taxes, or the] board [for the assessment and revision of 26 taxes]. In the event subsequent years have been made a part of 27 the appeal, the court shall determine the respective market 28 value for each such year. 29 (2) The common level ratio which was applicable in the 30 original appeal to the [county commissioners, acting as a board 19900S1454B2241 - 46 -
1 of revision of taxes, or the] board [for the assessment and 2 revision of taxes]. In the event subsequent years have been made 3 a part of the appeal, the court shall determine the respective 4 common level ratio for each such year published by the State Tax 5 Equalization Board on or before July 1 of the year prior to the 6 tax year being appealed. 7 (b) The court, after determining the market value of the 8 property pursuant to subsection (a)(1), shall then apply the 9 established predetermined ratio to such value unless the 10 corresponding common level ratio determined pursuant to 11 subsection (a)(2) varies by more than fifteen per centum (15%) 12 from the established predetermined ratio, in which case the 13 court shall apply the respective common level ratio to the 14 corresponding market value of the property. As an example, in 15 the case of a predetermined ratio (PDR) of thirty per centum 16 (30%), the following calculations would be made to achieve a 17 permissible ratio variance of twenty-five and one-half per 18 centum (25.5%) to thirty-four and one-half per centum (34.5%): 19 30% (PDR) x 15% = 4.5% 20 30% (PDR) + 4.5% = 34.5% 21 30% (PDR) - 4.5% = 25.5% 22 (b.1) When a county has effected a countywide revision of 23 the assessment which was used to develop the common level ratio 24 last determined by the board, the following applies: <-- 25 (1) If a county performs a countywide revision of 26 assessments by applying a common multiplier to the assessed 27 values, the court shall apply such multiplier to the county's 28 common level ratio to establish the certified revised common 29 level ratio for the year in which the assessment was revised. 30 (2) If the county performs a countywide revision of 19900S1454B2241 - 47 -
1 assessments by revaluing the properties and applying a 2 predetermined ratio, the court shall utilize the established 3 predetermined ratio instead of the common level ratio for the 4 year in which the assessment was revised. 5 SHALL APPLY: <-- 6 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A 7 CHANGE IN PREDETERMINED RATIO, THE COURT SHALL APPLY THE 8 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND 9 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON 10 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL 11 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED. 12 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF 13 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN 14 ESTABLISHED PREDETERMINED RATIO, THE COURT SHALL UTILIZE THE 15 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL 16 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL 17 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX 18 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES 19 RESULTING FROM THE REVISION OF ASSESSMENTS. 20 (c) Nothing herein shall prevent any appellant from 21 appealing any base year valuation without reference to ratio. 22 Section 41. Section 519 of the act, repealed in part June 3, 23 1971 (P.L.118, No.6), is amended to read: 24 Section 519. Appeals to Supreme or [Superior] Commonwealth 25 Courts.--Any owner of real estate or taxable property in this 26 Commonwealth, or any county, city, borough, town, township, 27 school district or other public corporation having power and 28 authority to levy taxes on the assessment of his real estate or 29 taxable property in question, may appeal from the judgment, 30 order or decree of any court of common pleas to the Commonwealth 19900S1454B2241 - 48 -
1 Court, and from the Commonwealth Court to the Supreme Court, in 2 any matter affecting the assessment of taxes on said property: 3 Provided, That the appeal shall not prevent the collection of 4 the taxes upon the assessment fixed or allowed by such judgment, 5 order or decree of the court of common pleas, but in case the 6 same shall be reduced, then the excess shall be returned to the 7 person or persons who shall have paid the same. 8 Section 42. The act is amended by adding articles to read: 9 ARTICLE VI 10 OPTIONAL ASSESSMENT REVISION PROCESS 11 Section 601. Definitions.--For the purposes of this Article: 12 (1) The term "board" shall mean Board of Assessment 13 Revisions. 14 (2) The term "governing body" shall mean county 15 commissioners, if in a county of the first, second, or second A 16 class; or legislative policy-making body, if in a home rule 17 county. 18 Section 602. Availability of Optional Assessment Revision 19 Process.--The governing body may, by ordinance or resolution, 20 choose to adopt all or any part of the provisions of this 21 article in order to establish an alternative assessment revision 22 process which shall differ from the provisions of other articles 23 of this act. 24 Section 603. Adoption of Optional Assessment Revision 25 Process Binding.--In the event that the governing body shall 26 elect to exercise its right to choose an alternative assessment 27 revision process as set forth in section 601 of this act, then 28 such assessment revision process shall be final, binding and 29 irrevocable upon the county. 30 Section 604. Creation and Membership of the Board of 19900S1454B2241 - 49 -
1 Assessment Revisions.--The governing body may appoint a Board of 2 Assessment Revisions. The board may consist of three, five or 3 seven members. A person appointed to the board shall be at least 4 twenty-one years of age and a resident of the county for at 5 least one year prior to appointment. A majority of the board 6 shall have knowledge of real property values within the county. 7 Section 605. Term of Office.--(a) The term of office of a 8 three member board shall be three years and shall be so fixed 9 that the term of office of one member shall expire each year. 10 (b) The term of office of a five member board shall be three 11 years and shall be so fixed that the term of office of no more 12 than two members shall expire each year: Provided, That upon the 13 initial appointment of the members of a five member board, two 14 members shall be appointed for a one year term, one member shall 15 be appointed for a two year term and two members shall be 16 appointed for a three year term. 17 (c) The term of office of a seven member board shall be 18 three years and shall be so fixed that the term of office of no 19 more than three members shall expire each year: Provided, That 20 upon initial appointment of the members of a seven member board, 21 three members shall be appointed for a one year term, two 22 members shall be appointed for a two year term and two members 23 shall be appointed for a three year term. 24 Section 606. Vacancies.--The board give written notice to 25 the governing body that a vacancy exists on the board within 26 fifteen days of the occurrence of the vacancy. The governing 27 body shall fill the vacancy within thirty days of receipt of the 28 notice. Any person appointed to fill a vacancy shall possess the 29 qualifications set forth in section 603 of this act and shall 30 continue to be a member of the board until the expiration of the 19900S1454B2241 - 50 -
1 term for which the vacancy occurred. 2 Section 607. Incompatible Offices.--No member of the board 3 shall hold any elected or appointed public office in a political 4 subdivision if the tax assessments in the political subdivision 5 are subject to review or determination by the board. 6 Section 608. Removal of Members.--Any member of the board 7 may be removed by a majority vote of the governing body for 8 reasons of malfeasance, misfeasance or nonfeasance in office or 9 for just cause. All proceedings pertinent to removal of members 10 of the board shall conform with all relevant aspects of 2 11 Pa.C.S. (relating to administrative law and procedure). 12 Section 609. Organization and Quorum of Board of Assessment 13 Revisions.--The board shall organize annually during the first 14 week of February, electing from its membership for a term of one 15 year a chairman, vice chairman and secretary. An officer may be 16 elected to successive terms. The board shall not conduct any 17 business, hearing or proceeding unless a majority of the board 18 is present. 19 Section 610. Notice and Recording.--Notice of the decision 20 or determination shall be provided to the taxpayer in accordance 21 with applicable sections hereof and shall be duly recorded on 22 the assessment file of the taxpayer. 23 Section 611. Rules and Regulations.--The board may make, 24 amend, alter and rescind rules or regulations for its own 25 governance and for the conduct of its business and proceedings. 26 The rules and regulations shall be in writing and shall be made 27 available to any taxpayer upon request at the reasonable expense 28 of the taxpayer. 29 Section 612. Legal Counsel.--The board shall appoint an 30 attorney who shall not be the solicitor or an assistant 19900S1454B2241 - 51 -
1 solicitor of the county, to serve as independent legal counsel. 2 The board shall define the duties and establish the compensation 3 of the legal counsel. It shall be the duty of the legal counsel 4 to provide legal advice and counsel on all matters, including, 5 but not limited to, the conduct of business, proceedings and 6 hearings of the board and to represent the board at judicial and 7 quasi-judicial proceedings in which the board is named as a 8 party. 9 Section 613. Compensation.--The compensation of the members 10 of the board shall be set annually by the salary board of the 11 county or the governing body if no salary board exists. 12 Section 614. Function of board.--The board shall make 13 determinations and render decisions in the manner provided in 14 this act. 15 ARTICLE VII 16 OPTIONAL ASSESSMENT APPEALS PROCESS 17 Section 701. Definitions.--For the purposes of this Article: 18 (1) The term "board" shall mean Board of Assessment 19 Revisions. 20 (2) The term "governing body" shall mean county 21 commissioners, if in a county of the first, second, or second A 22 class; or legislative policy-making body, if in a home rule 23 county. 24 Section 702. Availability of Optional Assessment Appeals 25 Process.--The governing body may, by ordinance or resolution, 26 choose to adopt all or any part of the provisions of this 27 article in order to establish an alternative assessment appeals 28 process which shall differ from the provisions of other articles 29 of this act. 30 Section 703. Adoption of Optional Assessment Appeals Process 19900S1454B2241 - 52 -
1 Binding.--In the event that the governing body shall elect to 2 exercise its right to choose an alternative assessment appeals 3 process as set forth in section 701 of this act, then such 4 assessment appeals process shall be final, binding and 5 irrevocable upon the county. 6 ARTICLE VII-A 7 ADMINISTRATIVE REVIEW 8 Section 701-A. Definitions.--For the purposes of this 9 Article: 10 (1) The term "board" shall mean Board of Assessment 11 Revisions. 12 (2) The term "governing body" shall mean county 13 commissioners, if in a county of the first, second, or second A 14 class; or legislative policy-making body, if in a home rule 15 county. 16 Section 702-A. Informal Review Process.--(a) Within forty 17 days after receipt after any notice of assessment or 18 reassessment, including matters relevant to tax-exempt property, 19 any taxpayer or taxing district disputing such assessment, 20 reassessment or matter relevant to tax-exempt real property, 21 whether or not the value of the assessment shall have been 22 changed since the preceding or last assessment, shall have the 23 right to appeal such assessment or reassessment, in writing, to 24 the assessment office. 25 (b) Any taxpayer or taxing district choosing to appeal any 26 assessment or reassessment shall notify the county assessment 27 office, in writing, requesting one of the following options of 28 informal review: 29 (1) Meet informally with the chief assessor or the designee, 30 for review of the assessment or reassessment in question. 19900S1454B2241 - 53 -
1 (2) Forego the review by the chief assessor and seek an 2 informal review directly with the board or a panel of the board. 3 (c) In the event the taxpayer or taxing district shall 4 choose to meet initially with the chief assessor for review of 5 any assessment or reassessment, and subsequently disagree with 6 the written determination rendered by the chief assessor as set 7 forth in section 703-A(c) any subsequent appeal must be filed 8 with the board or a panel thereof for an informal review before 9 the taxpayer or taxing district may seek an appeal under 10 Articles VII-B and VII-D. 11 Section 703-A. Informal Review by Chief Assessor.--(a) Upon 12 election by the taxpayer or taxing district to meet informally 13 with the chief assessor, the assessor shall, without limitation 14 or restriction, make available data used to determine the 15 assessment, disclose the methodology applied during the 16 assessment process, and make available and provide access to any 17 other information relating to the assessment and the assessment 18 process. A copy of all information available under this 19 provision, including, but not limited to, records, reports and 20 data shall be furnished by the assessor to the taxpayer upon 21 request at the expense of the taxpayer. 22 (b) The taxpayer or taxing district may present to the 23 assessor information and data relevant to the disputed 24 assessment. In any review proceedings under any provision of 25 this article, all witnesses offering any testimony or evidence 26 relative to any aspect of the value of the real estate subject 27 to assessment or reassessment shall be required to disclose, 28 under oath, the specific circumstances under which such witness 29 receives compensation for the provision of such testimony or 30 evidence. 19900S1454B2241 - 54 -
1 (c) Following a comprehensive review of all information 2 available relative to the disputed assessment, the chief 3 assessor shall execute a written determination within twenty 4 days after the last informal meeting with the taxpayer or taxing 5 district or before the thirtieth day of August, whichever is 6 later. 7 (d) Failure by the chief assessor to timely hold meetings or 8 to file a written determination within the times prescribed in 9 this section shall not preclude the disputing taxpayer or taxing 10 district from pursuing further appeals under this article. 11 Section 704-A. Informal Review by Board.--(a) In the event 12 that the taxpayer or taxing district shall disagree with the 13 written determination of the chief assessor under section 702-A, 14 the taxpayer shall within ten days of receipt of said 15 determination have the right to informally meet with the board 16 or a panel thereof to discuss the basis of the assessment, the 17 review by the chief assessor and the possible revaluation of the 18 assessment. Informal review by the board or a panel thereof 19 shall be a prerequisite to any further appellate procedure set 20 forth herein. In the event that the taxpayer or taxing district 21 follows either of the options enumerated below, then the 22 provisions of the following clauses shall apply to that informal 23 review process: 24 (1) Elects to informally meet with the board or a panel 25 thereof to discuss the basis of the assessment following a 26 disagreement with the written determination of the chief 27 assessor; or 28 (2) Elects to seek a revision of the assessment directly 29 with the board or a panel thereof as set forth in section 702- 30 A(b)(2). 19900S1454B2241 - 55 -
1 (b) Without limitation or restriction, the board or a panel 2 thereof shall make available data used to determine and review 3 the assessment, disclose the methodology applied during the 4 assessment and review process, and make available and provide 5 access to any other information relating to the assessment and 6 the assessment review process. A copy of all information 7 available under this provision, including, but not limited to, 8 records, reports, and date shall be furnished by the board or a 9 panel thereof to the taxpayer upon request at the expense of the 10 taxpayer. 11 (c) The taxpayer or taxing district may present to the board 12 or a panel thereof information and data relevant to the disputed 13 assessment and the assessment review process. 14 (d) Following a comprehensive review of all information 15 available relative to the disputed assessment and the review 16 process, the board or a panel thereof shall execute a written 17 determination within twenty days after the last informal meeting 18 with the taxpayer or taxing district or before the thirtieth day 19 of August, whichever is later. 20 (e) Failure by the board to conduct meetings or execute a 21 written determination with the times prescribed in this section 22 shall not preclude the disputing taxpayer or taxing district 23 from pursuing further appeals under this article. 24 Section 705-A. Agreement Upon Assessment.--(a) In the event 25 that the taxpayer and the assessor or the board shall reach an 26 agreement upon the assessment following the informal review 27 process set forth in section 702-A, the taxpayer shall execute 28 an approval of the written determination which shall be binding 29 upon the taxpayer and the county, unless an appeal is filed by 30 any taxing body. 19900S1454B2241 - 56 -
1 (b) Copies of the written determination approved by the 2 taxpayer shall be provided to all appropriate taxing bodies. 3 (c) Any taxing body which appeals the written determination 4 shall file the appeal within thirty days after receipt of the 5 written determination approved by the taxpayer. 6 Section 706-A. Appeal of Assessor's or Board 7 Determination.--In the event that the taxpayer shall disagree 8 with the written determination following the informal review 9 process set forth in this Article, the taxpayer shall elect the 10 appeals process set forth under either Articles VII-B or VII-C. 11 Section 707-A. Prerequisite to Appeals Process.--Any 12 taxpayer who disputes any notice of assessment or reassessment 13 shall proceed under the provisions of section 702-A as a 14 prerequisite to the appeals process set forth in Articles VII-B 15 or VII-C. Appeals under Article VII-B or VII-C shall be filed 16 within thirty days after receipt of the board's written 17 determination. 18 ARTICLE VII-B 19 APPEALS TO BOARD 20 Section 701-B. Definitions.--For the purposes of this 21 Article: 22 (1) The term "board" shall mean Board of Assessment 23 Revisions. 24 (2) The term "governing body" shall mean county 25 commissioners, if in a county of the first, second, or second A 26 class; or legislative policy-making body, if in a home rule 27 county. 28 Section 702-B. Conformity with Local Agency Law.--The 29 practice, procedure and judicial review of all appeals filed 30 with the board shall conform with all relevant aspects of Title 19900S1454B2241 - 57 -
1 2 of the Pennsylvania Consolidated Statutes (relating to 2 administrative law and procedures). 3 Section 703-B. Factors in Determinations of the Board.--(a) 4 In any appeal of an assessment the board shall make the 5 following determinations: 6 (1) The market value as of the date such appeal was filed 7 before the board. 8 (2) The common level ratio published by the State Tax 9 Equalization Board on or before July 1 of the year prior to the 10 tax year being appealed to the board. 11 (b) The board, after determining the market value of the 12 property, shall then apply the established predetermined ratio 13 to such value unless the common level ratio published by the 14 State Tax Equalization Board on or before July 1 of the year 15 prior to the tax year being appealed to the board varies by more 16 than fifteen percentum from the established predetermined ratio, 17 in which case the board shall apply that same common level ratio 18 to the market value of the property. As an example, in the case 19 of a predetermined ratio (PDR) of thirty per centum (30%), the 20 following calculations would be made to achieve a permissible 21 ratio variance of twenty-five and one-half per centum (25.5%) to 22 thirty-four and one-half per centum (34.5%): 23 30% (PDR) x 15% = 4.5% 24 30% (PDR) + 4.5% = 34.5% 25 30% (PDR) - 4.5% = 25.5% 26 Therefore twenty-five and one-half per centum (25.5%) to thirty- 27 four and one-half per centum (34.5%) would be the permissible 28 ratio variance. 29 (b.1) When a county has effected a countywide revision of 30 the assessment which was used to develop the common level ratio 19900S1454B2241 - 58 -
1 last determined by the board, the following applies: <-- 2 (1) If a county performs a countywide revision of 3 assessments by applying a common multiplier to the assessed 4 values, the board shall apply such multiplier to the county's 5 common level ratio to establish the certified revised common 6 level ratio for the year in which the assessment was revised. 7 (2) If the county performs a countywide revision of 8 assessments by revaluing the properties and applying a 9 predetermined ratio, the board shall utilize the established 10 predetermined ratio instead of the common level ratio for the 11 year in which the assessment was revised. 12 SHALL APPLY: <-- 13 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A 14 CHANGE IN PREDETERMINED RATIO, THE BOARD SHALL APPLY THE 15 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND 16 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON 17 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL 18 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED. 19 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF 20 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN 21 ESTABLISHED PREDETERMINED RATIO, THE BOARD SHALL UTILIZE THE 22 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL 23 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL 24 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX 25 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES 26 RESULTING FROM THE REVISION OF ASSESSMENTS. 27 (c) Nothing herein shall prevent any appellant from 28 appealing any base year valuation without reference to ratio. 29 (d) Persons who have suffered catastrophic losses to their 30 property shall have the right to appeal before the Board of 19900S1454B2241 - 59 -
1 Assessment Revisions within the remainder of the county fiscal 2 year in which the catastrophic loss occurred, or within six 3 months of the date on which the catastrophic loss occurred, 4 whichever time period is longer. The duty of the Board of 5 Assessment Revisions shall be to reassess the value of the 6 property in the following manner: the value of the property 7 before the catastrophic loss, based on the percentage of the 8 taxable year for which the property stood at its former value, 9 shall be added to the value of the property after the 10 catastrophic loss, based on the percentage of the taxable year 11 for which the property stood at its reduced value. Any property 12 improvements made subsequent to the catastrophic loss in the 13 same tax year shall not be included in the reassessment 14 described in this subsection for that tax year. Any adjustments 15 in assessment under this subsection shall be reflected by the 16 appropriate taxing authorities in the form of a credit for the 17 succeeding tax year. As used in this section, "catastrophic 18 loss" means any loss due to mine subsidence, fire, flood or 19 other natural disaster which affects the physical state of the 20 real property and which exceeds fifty percentum of the market 21 value of the real property prior to the loss. 22 Section 704-B. Notice.--Notice shall be given to the public, 23 the taxpayer, other taxing bodies and to any other person who 24 has made a timely request for the same. Notices shall be given 25 at such time and in such manner as shall be prescribed by the 26 rules of the Board of Assessment Revisions. 27 Section 705-B. Appearances; Required Disclosures.--(a) The 28 parties to the hearing before the board shall be the chief 29 assessor or his/her designee, the taxpayer, representatives of 30 aggrieved taxing bodies and any other persons or organizations 19900S1454B2241 - 60 -
1 permitted to appear by the board. The board shall have the power 2 to require that all persons who wish to be considered parties 3 enter appearances in writing on forms provided by the board for 4 that purpose. 5 (b) All witnesses providing testimony at the hearing 6 relative to any aspect of the value of the real estate subject 7 to assessment or reassessment shall be required to disclose, 8 under oath, the specific circumstances under which such witness 9 receives compensation by any party to the hearing for the 10 provision of such testimony. 11 Section 706-B. Oaths and Subpoenas.--The chairman of the 12 board shall have the power to administer oaths and issue 13 subpoenas to compel the attendance of witnesses and the 14 production of relevant documents and papers, including witnesses 15 and documents requested by the parties. 16 Section 707-B. Representation by Counsel.--The parties shall 17 have the discretion to retain private legal counsel and shall be 18 afforded the opportunity to respond and present evidence and 19 argument and cross-examine adverse witnesses on all relevant 20 issues. 21 Section 708-B. Rules of Evidence.--Formal rules of evidence 22 shall not apply, but irrelevant, immaterial or unduly 23 repetitious evidence may be excluded. 24 Section 709-B. Record of Proceedings.--The board shall keep 25 a stenographic record of the proceedings and a transcript of the 26 proceedings and copies of graphic or written material received 27 in evidence shall be made available to any party at reasonable 28 expense. 29 Section 710-B. Communication with Parties.--The board shall 30 not communicate directly or indirectly, with any party or 19900S1454B2241 - 61 -
1 his/her representatives in connection with any issue involved 2 except upon notice and opportunity for all parties to 3 participate, and shall not consider any communication, reports, 4 staff memoranda or other materials unless the parties are 5 afforded an opportunity to contest the material so considered 6 and shall not inspect the property or its surroundings after the 7 commencement of hearings with any party or his/her 8 representative unless all parties are given an opportunity to be 9 present. 10 Section 711-B. Decision of the Board; Delivery of Decision 11 and Appeal.--(a) The board shall render a written decision 12 within forty-five days after the last hearing before the board. 13 (b) Each decision shall be accompanied by findings of fact 14 and conclusions based thereon together with the reasons 15 therefor. Conclusions based on any provisions of this or any 16 other act or of any ordinance, rule or regulation shall contain 17 a reference to the provision relied on and the reasons why the 18 conclusion is deemed appropriate in light of the facts found. 19 (c) A copy of the final decision shall be delivered to the 20 taxpayer, the chief assessor and any taxing bodies or parties 21 which have entered an appearance personally or by mail. 22 (d) Any taxpayer who disagrees with the final written 23 decision of the board shall have the right to appeal the board 24 decision to the court of common pleas within thirty days after 25 receipt of the decision. 26 ARTICLE VII-C 27 APPEALS TO COURTS OF COMMON PLEAS 28 Section 701-C. Proceedings.--Appeals to a court of common 29 pleas shall be conducted as follows: 30 (1) If the appeal is taken from a determination of the board 19900S1454B2241 - 62 -
1 following a formal hearing, the provisions of section 721 shall 2 govern the conduct of the proceeding. 3 (2) If the appeal is taken directly from a decision made 4 following an informal review, the proceeding on appeal shall be 5 conducted de novo in accordance with the Rules of Civil 6 Procedure that would be applicable if the action was initially 7 commenced in the court of common pleas. 8 Section 702-C. Factors in Determinations of the Court.--(a) 9 In any appeal of an assessment the court shall make the 10 following determinations: 11 (1) The market value as of the date such appeal was filed 12 before the board. In the event subsequent years have been made a 13 part of the appeal, the court shall determine the respective 14 market value for each such year. 15 (2) The common level ratio which was applicable in the 16 original appeal to the Board of Assessment Revisions. In the 17 event subsequent years have been made a part of the appeal, the 18 court shall determine the respective common level ratio for each 19 such year published by the State Tax Equalization Board on or 20 before July 1 of the year prior to the tax year being appealed. 21 (b) The court, after determining the market value of the 22 property pursuant to subsection (a)(1), shall then apply the 23 established predetermined ratio to such value unless the 24 corresponding common level ratio determined pursuant to 25 subsection (a)(2) varies by more than fifteen percentum from the 26 established predetermined ratio, in which case the court shall 27 apply the respective common level ratio to the corresponding 28 market value of the property. As an example, in the case of a 29 predetermined ratio (PDR) of thirty per centum (30%), the 30 following calculations would be made to achieve a permissible 19900S1454B2241 - 63 -
1 ratio variance of twenty-five and one-half per centum (25.5%) to 2 thirty-four and one-half per centum (34.5%): 3 30% (PDR) x 15% = 4.5% 4 30% (PDR) + 4.5% = 34.5% 5 30% (PDR) - 4.5% = 25.5% 6 (b.1) When a county has effected a countywide revision of 7 the assessment which was used to develop the common level ratio 8 last determined by the board, the following applies: <-- 9 (1) If a county performs a countywide revision of 10 assessments by applying a common multiplier to the assessed 11 values, the court shall apply such multiplier to the county's 12 common level ratio to establish the certified revised common 13 level ratio for the year in which the assessment was revised. 14 (2) If the county performs a countywide revision of 15 assessments by revaluing the properties and applying a 16 predetermined ratio, the court shall utilize the established 17 predetermined ratio instead of the common level ratio for the 18 year in which the assessment was revised. 19 SHALL APPLY: <-- 20 (1) IF A COUNTY CHANGES ITS ASSESSMENT BASE BY APPLYING A 21 CHANGE IN PREDETERMINED RATIO, THE COURT SHALL APPLY THE 22 PERCENTAGE CHANGE BETWEEN THE EXISTING PREDETERMINED RATIO AND 23 NEWLY ESTABLISHED PREDETERMINED RATIO TO THE COUNTY'S COMMON 24 LEVEL RATIO TO ESTABLISH THE CERTIFIED REVISED COMMON LEVEL 25 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED. 26 (2) IF THE COUNTY PERFORMS A COUNTYWIDE REVISION OF 27 ASSESSMENTS BY REVALUING THE PROPERTIES AND APPLYING AN 28 ESTABLISHED PREDETERMINED RATIO, THE COURT SHALL UTILIZE THE 29 ESTABLISHED PREDETERMINED RATIO INSTEAD OF THE COMMON LEVEL 30 RATIO FOR THE YEAR IN WHICH THE ASSESSMENT WAS REVISED AND UNTIL 19900S1454B2241 - 64 -
1 SUCH TIME AS THE COMMON LEVEL RATIO DETERMINED BY THE STATE TAX 2 EQUALIZATION BOARD REFLECTS THE REVALUING OF PROPERTIES 3 RESULTING FROM THE REVISION OF ASSESSMENTS. 4 (c) Nothing herein shall prevent any appellant from 5 appealing any base year valuation without reference to ratio. 6 Section 703-C. Hearing by Court or Master; Required 7 Disclosures.--(a) The court may hear the testimony or, upon its 8 own motion or the motion of any party, may appoint a master with 9 respect to all matters to hear the testimony and return the 10 record and a transcript of the testimony to the court, together 11 with a report and recommendation. The order of appointment shall 12 specify the matters which are referred to the master. 13 (b) Any witness providing testimony before the court or a 14 master relative to any aspect of the value of the real estate 15 subject to assessment or reassessment shall be required to 16 disclose, under oath, the specific circumstances under which 17 such witness receives compensation by any party to these 18 proceedings for the provision of such testimony. 19 Section 704-C. Notice of Master's Hearing.--Written notice 20 of the hearing shall be given to each attorney of record by the 21 master or, if no attorney has appeared of record for a party, 22 notice of the hearing shall be given the party by the master. 23 Section 705-C. Master's Report.--(a) The master shall file 24 the record and a transcript of the testimony together with the 25 report and recommendation within thirty days after the receipt 26 of the transcript by the master. 27 (b) The master shall immediately send notice of the filing 28 of the report to each party and shall accompany the notice with 29 a copy of the report and recommendation. 30 (c) The master's report shall contain findings of fact, 19900S1454B2241 - 65 -
1 conclusions of law and a recommendation. A transcript of the 2 testimony, the exhibits, pleadings and other papers in the 3 action shall be attached to the report. 4 (d) The findings of fact shall include a summary of the 5 evidence with appropriate comprehensive discussion. 6 (e) The conclusions of law shall include a discussion of the 7 law and the facts and the legal conclusions reached by the 8 master. 9 (f) The recommendation shall state the assessment valuation 10 which the master deems to be equitable under all factual 11 circumstances and in conformity with all relevant legal 12 principles applicable to the real property of the taxpayer. The 13 master shall attach a proposed decree. 14 Section 706-C. Exceptions to Master's Report.--(a) Within 15 twenty days after notice of the filing of the master's report 16 has been mailed, exceptions may be filed by any party to the 17 report or any part thereof, to rulings on objections to 18 evidence, to statements or findings of fact, to conclusions of 19 law or to any other matters occurring during the hearing. Each 20 exception shall set forth a separate objection precisely and 21 without discussion. Matters not covered by exceptions are deemed 22 waived unless, prior to entry of the final decree, leave is 23 granted file exceptions raising those matters. 24 (b) If no exceptions are filed to the master's report within 25 the twenty-day period, the court shall review the report and if 26 approved shall enter a final decree. 27 (c) If exceptions are filed, the court shall hear argument 28 on the exceptions and enter an appropriate final decree. No 29 Motion for Post-Trial Relief may be filed to the final decree. 30 Section 707-C. Rules of Court.--The court is hereby 19900S1454B2241 - 66 -
1 authorized to make and adopt such rules and practices as may be 2 necessary to carry this act into effect which are consistent 3 with the Rules of Civil Procedure and to regulate proceedings 4 before masters, and to fix their fees. 5 Section 43. The heading of Article VI of the act is amended 6 to read: 7 ARTICLE [VI] VIII 8 REPEALS 9 Section 44. Sections 601 and 602 of the act are amended to 10 read: 11 Section [601] 801. The following acts and parts of acts are 12 hereby repealed as respectively indicated: 13 (1) Section two of the act approved the third day of April, 14 one thousand eight hundred and four (Pamphlet Laws, five hundred 15 seventeen), entitled "An act directing the Mode of selling 16 unseated Lands for Taxes," so far as it relates to the 17 assessment of unseated lands. 18 (2) Section one of the act approved the fourth day of April, 19 one thousand eight hundred and five (Pamphlet Laws, two hundred 20 sixty-five), entitled "A supplement to the act, entitled 'An act 21 to raise and collect County Rates and Levies,'" absolutely. 22 (3) Section one of the act approved the twenty-eighth day of 23 March, one thousand eight hundred and six (Pamphlet Laws, six 24 hundred forty-four), entitled "A supplement to the act, entitled 25 'An act enjoining certain duties on the holders of warrants not 26 executed, and on the holders of unseated lands,'" absolutely. 27 (4) The act approved the twenty-eighth day of March, one 28 thousand eight hundred and eight (Pamphlet Laws, one hundred 29 sixty-six), entitled "A further supplement to the act entitled 30 'An act for raising county rates and levies,'" absolutely. 19900S1454B2241 - 67 -
1 (5) Section one of the act approved the thirtieth day of 2 March, one thousand eight hundred and twenty-two (Pamphlet Laws, 3 one hundred six), entitled "A further supplement to an act 4 entitled 'An act to raise and collect county rates and levies,'" 5 absolutely. 6 (6) The act approved the fifteenth day of February, one 7 thousand eight hundred and thirty-two (Pamphlet Laws, seventy- 8 nine), entitled "A supplement to an act entitled 'An act to 9 increase the county rates and levies for the use of the 10 Commonwealth,' passed the twenty-fifth day of March, Anno 11 Domini, one thousand eight hundred and thirty-one," absolutely. 12 (7) Sections six, seven, eight and nine of the act approved 13 the eleventh day of March, one thousand eight hundred and 14 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An 15 act relating to Inns, Taverns, and retailers of vinous and 16 spirituous liquors," absolutely. 17 (8) Sections two, three, four, five, six, seven, eight, 18 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, 19 twenty-three and twenty-four of the act approved the fifteenth 20 day of April, one thousand eight hundred and thirty-four 21 (Pamphlet Laws, five hundred nine), entitled "An act relating to 22 county rates and levies and township rates and levies," 23 absolutely. 24 (9) Sections eighty-seven, eighty-eight and eighty-nine of 25 the act approved the fifteenth day of April, one thousand eight 26 hundred and thirty-four (Pamphlet Laws, five hundred thirty- 27 seven), entitled "An act relating to counties and townships, and 28 county and township officers," absolutely. 29 (10) Section two of the act approved the twenty-eighth day 30 of February, one thousand eight hundred and thirty-five 19900S1454B2241 - 68 -
1 (Pamphlet Laws, forty-five), entitled "A supplement to the act 2 relating to county rates and levies, and township rates and 3 levies, and to the act relating to counties and townships, and 4 county and township officers," so far as it relates to 5 assessors. 6 (11) Section twenty-nine of the act approved the sixteenth 7 day of April, one thousand eight hundred and thirty-eight 8 (Pamphlet Laws, five hundred fourteen), entitled "An act to 9 authorize the committee of the estate of Michael Fox, a lunatic, 10 to sell and convey certain real estate, and for other purposes," 11 absolutely. 12 (12) Section three of the act approved the second day of 13 July, one thousand eight hundred and thirty-nine (Pamphlet Laws, 14 five hundred seventy-six), entitled "An act to authorize the 15 Administrators of Henry Mineum, late of Crawford county, 16 deceased, to sell and convey certain real estate, and for other 17 purposes," absolutely. 18 (13) The act approved the fifteenth day of May, one thousand 19 eight hundred and forty-one (Pamphlet Laws, three hundred 20 ninety-three), entitled "An act to Establish a Uniform Mode for 21 the Valuation of Property and Assessment of Taxes," absolutely. 22 (14) Section sixty-six of the act approved the fourth day of 23 March, one thousand eight hundred and forty-two (Pamphlet Laws, 24 forty-three), entitled "An act Regulating Election Districts and 25 for other purposes," absolutely. 26 (15) Section twenty-one of the act approved the twelfth day 27 of April, one thousand eight hundred and forty-two (Pamphlet 28 Laws, two hundred sixty-two), entitled "A supplement to an act, 29 entitled 'An act authorizing the Governor to incorporate the 30 Tioga Navigation Company,' passed the twenty-six day of 19900S1454B2241 - 69 -
1 February, one thousand eight hundred and twenty-six, and for 2 other purposes," absolutely. 3 (16) Section fifty-nine of the act approved the eleventh day 4 of July, one thousand eight hundred and forty-two (Pamphlet 5 Laws, three hundred twenty-one), entitled "An act regulating 6 election districts and for other purposes," absolutely. 7 (17) Sections nine, ten, eleven, twelve, thirteen and 8 fourteen of the act approved the twenty-seventh day of July, one 9 thousand eight hundred and forty-two (Pamphlet Laws, four 10 hundred and forty-one), entitled "An act to provide for the 11 ordinary expenses of the government, payment of the interest 12 upon the State debt, receiving of proposals for the sale of the 13 public works, and for other purposes," absolutely. 14 (18) Section thirty-two of the act approved the twenty-ninth 15 day of April, one thousand eight hundred and forty-four 16 (Pamphlet Laws, four hundred eighty-six), entitled "An act to 17 reduce the state debt, and to increase the Pennsylvania canal 18 and railroad company," absolutely. 19 (19) Section one of the act approved the first day of April, 20 one thousand eight hundred and forty-five (Pamphlet Laws, two 21 hundred eighty), entitled "An act relating to taxes on ground 22 rents and real estate," absolutely. 23 (20) Section sixteen of the act approved the twenty-second 24 day of April, one thousand eight hundred forty-six (Pamphlet 25 Laws, four hundred eighty-six), entitled "An act to provide for 26 the reduction of the public debt," absolutely, and section 27 twenty-three thereof, so far as it relates to the assessment of 28 real property of decedents. 29 (21) Section thirty-four of the act approved the tenth day 30 of April, one thousand eight hundred and forty-nine (Pamphlet 19900S1454B2241 - 70 -
1 Laws, five hundred seventy), entitled "An act to create a 2 sinking fund, and to provide for the gradual and certain 3 extinguishment of the debt of the Commonwealth," absolutely. 4 (22) Section five of the act approved the fifth day of 5 April, one thousand eight hundred and forty-nine (Pamphlet Laws 6 (one thousand eight hundred and fifty), nine hundred sixty-two), 7 entitled "An act to incorporate the Union cemetery of Fayette 8 county; to exempt the hall of the Sons of Temperance, in the 9 district of Southwark, Philadelphia county, from taxation; and 10 relative to the duties of assessors," absolutely. 11 (23) Section fifteen of the act approved the twenty-fifth 12 day of April, one thousand eight hundred and fifty (Pamphlet 13 Laws, five hundred sixty-nine), entitled "An act relating to the 14 bail of executrixes; to partition in the orphans' court and 15 common pleas; to colored convicts in Philadelphia, to the 16 limitation of actions against corporations; to actions enforcing 17 the payment of ground rent; to trustees of married women; to 18 appeals from awards of arbitrators by corporations; to hawkers 19 and pedlers in the counties of Butler and Union; to the payment 20 of costs in actions by informers in certain cases; to taxing 21 lands situate in different townships; and in relation to fees of 22 county treasurers of Lycoming, Clinton and Schuylkill; to 23 provide for recording the accounts of executors, administrators, 24 guardians and auditors' reports; and to amend and alter existing 25 laws relative to the administration of justice in this 26 Commonwealth," absolutely. 27 (24) Section thirteen of the act approved the fourteenth day 28 of April, one thousand eight hundred and fifty-one (Pamphlet 29 Laws, six hundred twenty-two), entitled "An act to incorporate 30 the Western Insurance Company, relative to the tax on the 19900S1454B2241 - 71 -
1 Lebanon Valley Railroad, to taxation on exempt property, to 2 affidavits of defense in the Common Pleas of Schuylkill county, 3 and relating to the claim of Henry L. Patterson," absolutely. 4 (25) The act approved the eleventh day of February, one 5 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty- 6 seven), entitled "An act relating to the Boards of Revision in 7 the several counties of this Commonwealth," absolutely. 8 (26) The act approved the fifth day of April, one thousand 9 eight hundred and fifty-nine (Pamphlet Laws, three hundred 10 sixty-three), entitled "An act relative to incorporated Cemetery 11 Companies," absolutely. 12 (27) The act approved the tenth day of April, one thousand 13 eight hundred and sixty-seven (Pamphlet Laws, sixty-six), 14 entitled "An act granting an increase of capital to literary, or 15 charitable, institutions, becoming soldiers' orphan schools," 16 absolutely. 17 (28) The act approved the twenty-eighth day of April, one 18 thousand eight hundred and sixty-eight (Pamphlet Laws, one 19 hundred-five), entitled "An act supplementary to the act 20 relating to county rates and levies and township rates and 21 levies," absolutely. 22 (29) The act approved the twenty-fourth day of April, one 23 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety- 24 five), entitled "An act explanatory of an act granting an 25 increase of capital to literary or charitable institutions 26 becoming soldiers' orphans' schools, approved April tenth, one 27 thousand eight hundred and sixty-seven," absolutely. 28 (30) The act approved the eighth day of April, one thousand 29 eight hundred and seventy-three (Pamphlet Laws, sixty-four), 30 entitled "An act to repeal all laws exempting real estate from 19900S1454B2241 - 72 -
1 taxation," absolutely. 2 (31) The act approved the twentieth day of April, one 3 thousand eight hundred and seventy-six (Pamphlet Laws, forty- 4 four), entitled "An act authorizing appeals from assessments in 5 this Commonwealth to the court of common pleas," absolutely. 6 (32) Section two of the act approved the tenth day of May, 7 one thousand eight hundred and seventy-eight (Pamphlet Laws, 8 fifty-one), entitled "A supplement to an act, entitled 'An act 9 to prescribe the manner in which the courts may divide boroughs 10 into wards,' approved the fourteenth day of May, Anno Domini one 11 thousand eight hundred and seventy-four," absolutely. 12 (33) The act approved the twenty-fourth day of May, one 13 thousand eight hundred and seventy-eight (Pamphlet Laws, one 14 hundred thirty-one), entitled "An act to determine the residence 15 of owners and occupants of land, when the dividing line between 16 a township and a borough passes through the mansion house, and 17 prescribing the duties of assessors in such cases," absolutely. 18 (34) Section one of the act approved the twenty-fourth day 19 of May, one thousand eight hundred and seventy-eight (Pamphlet 20 Laws, one hundred thirty-three), entitled "A supplement to an 21 act, approved April twentieth, one thousand eight hundred and 22 seventy-six, entitled 'An act authorizing appeals from 23 assessments in this Commonwealth to the courts of common pleas,' 24 and limiting taxation, without the approval of the court of 25 quarter sessions, until the next triennial assessment, where the 26 county valuation has been raised to exceed three hundred and 27 fifty per cent," absolutely. 28 (35) The act approved the fourth day of June, one thousand 29 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled 30 "A supplement to an act, entitled 'An act to exempt from 19900S1454B2241 - 73 -
1 taxation public property used for public purposes, and places of 2 religious worship, places of burial not used or held for private 3 or corporate profit, and institutions of purely public charity,' 4 approved the fourteenth day of May, Anno Domini one thousand 5 eight hundred and seventy-four," absolutely. 6 (36) The act approved the first day of June, one thousand 7 eight hundred and eighty-three (Pamphlet Laws, fifty-one), 8 entitled "An act to require the assessors of the several 9 townships within this Commonwealth to assess all seated lands in 10 the county in which the mansion house is situated where county 11 lines divide a tract of land," absolutely. 12 (37) The act approved the thirteenth day of June, one 13 thousand eight hundred and eighty-three (Pamphlet Laws, one 14 hundred twelve), entitled "An act requiring the several 15 assessors of this Commonwealth to make return of timber lands," 16 absolutely. 17 (38) Section two of the act approved the thirteenth day of 18 June, one thousand eight hundred and eighty-three (Pamphlet 19 Laws, one hundred eighteen), entitled "An act ceding concurrent 20 jurisdiction of this State over certain lands owned or hereafter 21 acquired by the United States," absolutely. 22 (39) The act approved the twenty-fourth day of March, one 23 thousand eight hundred and eighty-seven (Pamphlet Laws, one 24 hundred ninety-five), entitled "An act amending the eighty-ninth 25 section of the act, entitled 'An act relating to counties and 26 townships and county and township officers,' approved the 27 fifteenth day of April, Anno Domini one thousand eight hundred 28 and thirty-four," absolutely. 29 (40) Sections three and four of the act approved the 30 fourteenth day of February, one thousand eight hundred and 19900S1454B2241 - 74 -
1 eighty-nine (Pamphlet Laws, seven), entitled "An act to 2 authorize the election of assessors for three years, in the 3 several boroughs and townships of this Commonwealth," 4 absolutely. 5 (41) The act approved the nineteenth day of April, one 6 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty- 7 seven), entitled "An act authorizing appeals from assessments of 8 taxes in this Commonwealth to the courts of common pleas," 9 absolutely. 10 (42) Section two of the act approved the eighth day of May, 11 one thousand eight hundred and eighty-nine (Pamphlet Laws, one 12 hundred thirty-three), entitled "An act to amend an act, 13 entitled 'An act to authorize the election of assessors for 14 three years in the several boroughs and townships of this 15 Commonwealth,' approved the fourteenth day of February, Anno 16 Domini one thousand eight hundred and eighty-nine," absolutely. 17 (43) The act approved the ninth day of May, one thousand 18 eight hundred and eighty-nine (Pamphlet Laws, one hundred 19 thirty-nine), entitled "An act to authorize the triennial 20 election of county assessors in cities of the third class," 21 absolutely. 22 (44) The act approved the twentieth day of April, one 23 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty- 24 eight), entitled "An act to designate a uniform date when the 25 commissioners of the several counties shall issue their precepts 26 to assessors to make the triennial assessment of property, and 27 fixing a time for the return thereof," absolutely. 28 (45) The act approved the fifth day of May, one thousand 29 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine), 30 entitled "An act to authorize the county commissioners to 19900S1454B2241 - 75 -
1 appoint assessors in cases where the assessor refuses or 2 neglects to qualify, or refuses or neglects to receive the 3 precept and books at the time designated by the commissioners to 4 begin their several duties," absolutely. 5 (46) The act approved the twenty-sixth day of June, one 6 thousand nine hundred and one (Pamphlet Laws, six hundred one), 7 entitled "An act authorizing appeals from the decision of the 8 various courts of common pleas, in assessment of taxes cases, to 9 the Supreme or Superior Court of the Commonwealth," absolutely. 10 (47) The act approved the ninth day of July, one thousand 11 nine hundred and one (Pamphlet Laws, six hundred thirteen), 12 entitled "An act to amend section two of an act, entitled 'An 13 act to amend an act, entitled "An act to authorize the election 14 of assessors for three years in the several boroughs of this 15 Commonwealth," approved the eighth day of May, Anno Domini one 16 thousand eight hundred and eighty-nine; regulating the duty of 17 the assessors, and providing that in making the valuation of the 18 property the assessor of all the wards shall act as a board of 19 assessors," absolutely. 20 (48) The act approved the twenty-third day of April, one 21 thousand nine hundred and three (Pamphlet Laws, two hundred 22 ninety-two), entitled "An act to designate a uniform date when 23 the commissioners of the several counties shall issue their 24 precepts to assessors to make the triennial assessments, and the 25 reassessment between the periods of the triennial assessment, of 26 property, and fixing the time for the return thereof," 27 absolutely. 28 (49) The act approved the twenty-seventh day of April, one 29 thousand nine hundred and three (Pamphlet Laws, three hundred 30 twenty-six), entitled "An act to provide for, and to determine 19900S1454B2241 - 76 -
1 the place of, the assessment of coal and minerals underlying 2 seated lands, in cases of severed ownership, where the same are 3 divided by county lines," absolutely. 4 (50) Section two of the act approved the seventeenth day of 5 March, one thousand nine hundred and five (Pamphlet Laws, forty- 6 five), entitled "An act to amend an act, entitled 'An act ceding 7 concurrent jurisdiction of this State over certain lands owned 8 or hereafter acquired by the United States,' approved the 9 thirteenth day of June, one thousand eight hundred and eighty- 10 three," absolutely. 11 (51) The act approved the twentieth day of April, one 12 thousand nine hundred and five (Pamphlet Laws, two hundred 13 thirty-four), entitled "An act providing that property provided 14 and maintained by public or private charity, and used for public 15 libraries, museums or art galleries, shall be exempt from 16 taxation during such use," absolutely. 17 (52) The act approved the twenty-fifth day of May, one 18 thousand nine hundred and seven (Pamphlet Laws, two hundred 19 thirty-two), entitled "An act to further amend an act, entitled 20 'An act amending the eighty-ninth section of the act, entitled 21 "An act relating to counties and townships and to county and 22 township officers,"' approved the fifteenth day of April, Anno 23 Domini one thousand eight hundred and thirty-four, and amendment 24 thereto, approved the twenty-fourth day of May, Anno Domini one 25 thousand eight hundred and eighty-seven, making the compensation 26 of assessors two dollars and fifty cents per day," absolutely. 27 (53) The act approved the twenty-third day of April, one 28 thousand nine hundred and nine (Pamphlet Laws, one hundred 29 forty-six), entitled "An act allowing mileage to assessors and 30 assistant assessors, whose duties pertain to assessments for 19900S1454B2241 - 77 -
1 purposes of State and county taxation, or either, when traveling 2 to or from the county-seats of their respective counties, or 3 attending before the county commissioners elsewhere than at the 4 county-seat," absolutely. 5 (54) The act approved the twenty-seventh day of April, one 6 thousand nine hundred and nine (Pamphlet Laws, two hundred 7 forty-four), entitled "An act authorizing the county 8 commissioners of the several counties of this Commonwealth, who 9 are, by the tenth section of the act of July twenty-seventh, one 10 thousand eight hundred and forty-two, and the forty-first 11 section of the act of April twenty-nine, one thousand eight 12 hundred and forty-four, constituted a 'Board of Revision,' to do 13 and perform the duties of said Board of Revision upon the same 14 day, and at the same time and place, of holding the appeals for 15 the several boroughs, townships, and wards in their respective 16 counties," absolutely. 17 (55) Sections two, three and four of the act approved the 18 twenty-ninth day of April, one thousand nine hundred and nine 19 (Pamphlet Laws, two hundred seventy-five), entitled "An act to 20 provide for the registration of conveyances of real estate in 21 townships of the first class, in order to facilitate the 22 assessment of taxes therein in the name of the owner of said 23 real estate at the time of the assessment," absolutely. 24 (56) The act approved the eighth day of May, one thousand 25 nine hundred and nine (Pamphlet Laws, four hundred ninety-one), 26 entitled "An act amending sections eleven, twelve, and thirteen 27 of an act of Assembly, entitled 'An act relating to county rates 28 and levies and township rates and levies,' approved April 29 fifteenth, one thousand eight hundred and thirty-four," 30 absolutely. 19900S1454B2241 - 78 -
1 (57) The act approved the thirtieth day of March, one 2 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight), 3 30% (PDR) + 4.5% = 34.5% 4 30% (PDR) - 4.5% = 25.5% 5 (c.1) If a third class city performs a citywide revision of 6 assessments by applying a common multiplier to the county 7 entitled "An act to make unnaturalized foreign-born residents 8 subject to taxation, in the same manner as citizens of the 9 Commonwealth," absolutely. 10 (58) The act approved the thirteenth day of April, one 11 thousand nine hundred and eleven (Pamphlet Laws, sixty-two), 12 entitled "An act to provide for the registration of conveyances 13 of real estate in all counties of this Commonwealth, with a 14 population not to exceed four hundred thousand, in order to 15 facilitate the assessment of taxes therein in the name of the 16 owner of said real estate, and to ascertain the value of such 17 real estate, and providing compensation to the recorder of deeds 18 of such counties for making reports thereof," absolutely. 19 (59) The act approved the thirteenth day of April, one 20 thousand nine hundred and eleven (Pamphlet Laws, sixty-four), 21 entitled "An act to amend the second section of an act, approved 22 the twenty-third day of April, Anno Domini one thousand nine 23 hundred and three, entitled 'An act to designate a uniform date 24 when the commissioners of the several counties shall issue their 25 precepts to assessors to make the triennial assessments and the 26 reassessments between the periods of the triennial assessment, 27 of property, and fixing the time for the return thereof,' by 28 requiring assessors to make returns of reassessment not later 29 than ninety days from the date of issuing precepts," absolutely. 30 (60) The act approved the twentieth day of May, one thousand 19900S1454B2241 - 79 -
1 nine hundred and thirteen (Pamphlet Laws, two hundred forty- 2 one), entitled "A supplement to an act approved the twenty-third 3 day of April, one thousand nine hundred and three, entitled 'An 4 act to designate a uniform date when the commissioners of the 5 several counties shall issue their precepts to assessors to make 6 the triennial assessments, and the reassessment between the 7 periods of the triennial assessment of property, and fixing the 8 time for the return thereof,' as amended," absolutely. 9 (61) Sections one and two of the act approved the fifth day 10 of June, one thousand nine hundred and thirteen (Pamphlet Laws, 11 four hundred five), entitled "An act to provide for the 12 assessment and taxation of auxiliary forest reserves, and the 13 collection, distribution and use of the taxes collected 14 therefrom," absolutely. 15 (62) The act approved the fifth day of May, one thousand 16 nine hundred and fifteen (Pamphlet Laws, two hundred fifty- 17 eight), entitled "An act requiring the county commissioners to 18 furnish to townships of the first class duplicates of the 19 adjusted valuations for taxation purposes within such 20 townships," absolutely. 21 (63) Section two of the act approved the fourteenth day of 22 May, one thousand nine hundred and fifteen (Pamphlet Laws, four 23 hundred eighty-nine), entitled "An act to amend sections one and 24 two of an act, approved the twenty-ninth day of April, Anno 25 Domini one thousand nine hundred and nine, entitled 'An act to 26 provide for the registration of conveyances of real estate in 27 townships of the first class, in order to facilitate the 28 assessment of taxes therein, in the name of the owner of said 29 real estate at the time of the assessment,' so as to exclude 30 from the provisions of the act townships of the first class in 19900S1454B2241 - 80 -
1 counties having a board for the assessment and revision of taxes 2 for State and county purposes," absolutely. 3 (64) The act approved the first day of June, one thousand 4 nine hundred and fifteen (Pamphlet Laws, six hundred fifty- 5 nine), entitled "An act providing for the appointment of 6 interpreters, to act as such for assessors and assistant 7 assessors, in certain counties; defining their powers and 8 duties, fixing their compensation, and providing for their 9 expenses," absolutely. 10 (65) Paragraph seven of section one of the act approved the 11 twenty-third day of June, one thousand nine hundred and 12 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled 13 "An act to prescribe the conditions under which public or 14 private vaults, crypts, or mausoleums for the interment of human 15 bodies may be constructed and maintained," absolutely. 16 (66) Section twenty-seven of the act approved the twentieth 17 day of July, one thousand nine hundred and seventeen (Pamphlet 18 Laws, one thousand one hundred forty-three), entitled "An act 19 relating to free, public, nonsectarian libraries and branch 20 libraries within this Commonwealth, providing for their 21 establishment, maintenance, and regulation, and for the 22 maintenance and regulation of such free, public, nonsectarian 23 libraries as may have been already established by the several 24 counties, cities, boroughs, towns, and townships; and providing 25 that all library property, and all gifts, devices, grants, or 26 endowments for library purposes, shall be exempt from taxation; 27 and providing that the several counties, cities, boroughs, 28 towns, and townships may levy taxes, condemn private property, 29 and borrow money for library purposes; and imposing penalties 30 for injuring library property and for violations of library 19900S1454B2241 - 81 -
1 regulations; and repealing existing laws in relation to the 2 above subjects," so far as it relates to exemption from local 3 taxation. 4 (67) The act approved the fourth day of April, one thousand 5 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled 6 "An act fixing the per diem compensation of borough and township 7 assessors and assistant assessors, and the method of 8 ascertaining the number of days employed," so far as it relates 9 to tax assessors. 10 (68) The act approved the fourth day of April, one thousand 11 nine hundred and nineteen (Pamphlet Laws, thirty-eight), 12 entitled "An act requiring assessors and assistant assessors for 13 county purposes, in cities of the third class, to keep an 14 account of days actually employed, and make return thereof to 15 the county commissioners, and fixing their compensation," so far 16 as it relates to tax assessors. 17 (69) The act approved the twelfth day of June, one thousand 18 nine hundred and nineteen (Pamphlet Laws, four hundred fifty- 19 two), entitled "An act to exempt certain playgrounds, not used 20 for private or corporate profit, from taxation, where the entire 21 revenue is applied to support said playgrounds and to increase 22 the efficiency and improvement thereof," absolutely. 23 (70) The act approved the seventeenth day of July, one 24 thousand nine hundred and nineteen (Pamphlet Laws, one thousand 25 five), entitled "An act imposing certain duties upon assessors 26 in the several counties with regard to returns of the taxable 27 inhabitants within their respective townships, wards and 28 districts," absolutely. 29 (71) The act approved the seventeenth day of July, one 30 thousand nine hundred and nineteen (Pamphlet Laws, one thousand 19900S1454B2241 - 82 -
1 twenty-one), entitled "An act to exempt from taxation public 2 property used for public purposes, actual places of religious 3 worship, places of burial not used or held for private or 4 corporate profit, and institutions of purely public charity, and 5 repealing prior acts relating thereto," absolutely. 6 (72) The act approved the tenth day of May, one thousand 7 nine hundred and twenty-one (Pamphlet Laws, four hundred forty- 8 one), entitled "An act authorizing boroughs, townships, school 9 districts, and poor districts to appeal from assessments of 10 property or other subjects of taxation for their corporate 11 purposes," absolutely. 12 (73) The act approved the twelfth day of May, one thousand 13 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty- 14 four), entitled "An act to amend the act approved the fourth day 15 of April, one thousand nine hundred and nineteen (Pamphlet Laws, 16 thirty-five), entitled 'An act fixing the per diem compensation 17 of borough and township assessors and assistant assessors, and 18 the method of ascertaining the number of days employed,' by 19 fixing the per diem compensation of assessors and assistant 20 assessors in boroughs, wards, and townships of the second class, 21 and providing the method of ascertaining the number of days 22 employed," so far as it relates to tax assessors. 23 (74) The act approved the seventh day of May, one thousand 24 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty- 25 four), entitled "An act authorizing boards of revision of taxes 26 and boards for the assessment and revision of taxes to hear and 27 dispose of appeals away from the county seat," absolutely. 28 (75) Section two of the act approved the ninth day of May, 29 one thousand nine hundred and twenty-three (Pamphlet Laws, one 30 hundred seventy-five), entitled "An act to relieve life tenants 19900S1454B2241 - 83 -
1 of land from the payment of taxes on the underlying veins of 2 coal which they have no right to operate; and providing that 3 such coal shall be assessed to, and the taxes thereon paid by, 4 the owner of said veins of coal," absolutely. 5 (76) The act approved the twenty-ninth day of June, one 6 thousand nine hundred and twenty-three (Pamphlet Laws, nine 7 hundred twenty-eight), entitled "An act to exempt, from county, 8 city, borough, township, road, school, and poor taxes, real 9 property owned by one or more institutions of purely public 10 charity used and occupied partly by such owner or owners and 11 partly by other institutions of purely public charity and 12 necessary for the occupancy and enjoyment of such institutions," 13 absolutely. 14 (77) The act approved the eleventh day of July, one thousand 15 nine hundred and twenty-three (Pamphlet Laws, one thousand 16 forty), entitled "An act relating to assessments for taxes in 17 townships of the first class in this Commonwealth; fixing the 18 time for the issuing of precepts by county commissioners; fixing 19 the compensation of township assessors and assistant township 20 assessors and assistant triennial assessors in such townships; 21 extending the time within which the said assessors are required 22 to complete their assessment, and make their return thereof; and 23 further providing for the determination of the time actually 24 employed by the said township assessors, assistant township 25 assessors, and assistant triennial assessors in the performance 26 of their duties," absolutely. 27 (78) The act approved the seventeenth day of March, one 28 thousand nine hundred and twenty-five (Pamphlet Laws, thirty- 29 nine), entitled "An act to amend section one of an act, approved 30 the seventeenth day of July, one thousand nine hundred and 19900S1454B2241 - 84 -
1 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled 2 'An act to exempt from taxation public property used for public 3 purposes, actual places of religious worship, places of burial 4 not used or held for private or corporate profit, and 5 institutions of purely public charity, and repealing prior acts 6 relating thereto,' as amended, by extending the provisions 7 thereof to property owned, occupied, and used by any branch, 8 post, or camp of honorably discharged soldiers, sailors, and 9 marines; and discharging certain taxes," absolutely. 10 (79) The act approved the thirtieth day of April, one 11 thousand nine hundred and twenty-five (Pamphlet Laws, three 12 hundred eighty-eight), entitled "An act to amend section one of 13 an act, approved the seventeenth day of July, one thousand nine 14 hundred and nineteen (Pamphlet Laws, one thousand twenty-one), 15 entitled 'An act to exempt from taxation public property used 16 for public purposes, actual places of religious worship, places 17 of burial not used or held for private or corporate profit, and 18 institutions of purely public charity, and repealing prior acts 19 relating thereto,' as amended," absolutely. 20 (80) The act approved the eighteenth day of April, one 21 thousand nine hundred and twenty-seven (Pamphlet Laws, three 22 hundred four), entitled "An act to amend section four of an act, 23 approved the eleventh day of July, one thousand nine hundred and 24 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An 25 act relating to assessments for taxes in townships of the first 26 class in this Commonwealth; fixing the time for the issuing of 27 precepts by county commissioners; fixing the compensation of 28 township assessors and assistant township assessors and 29 assistant triennial assessors in such townships; extending the 30 time within which the said assessors are required to complete 19900S1454B2241 - 85 -
1 their assessment, and make their return thereof; and further 2 providing for the determination of the time actually employed by 3 the said township assessors, assistant township assessors and 4 assistant triennial assessors in the performance of their 5 duties,' authorizing the county to pay for clerk hire," 6 absolutely. 7 (81) The act approved the twenty-eighth day of April, one 8 thousand nine hundred and twenty-seven (Pamphlet Laws, four 9 hundred ninety-one), entitled "An act to amend section thirty- 10 two of the act, approved the twenty-ninth day of April, one 11 thousand eight hundred and forty-four (Pamphlet Laws, four 12 hundred eighty-six), entitled 'An act to reduce the State debt, 13 and to incorporate the Pennsylvania canal and railroad company,' 14 discontinuing the tax on horses, mares, and neat cattle over the 15 age of four years," absolutely. 16 (82) The act approved the twentieth day of March, one 17 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty- 18 one), entitled "An act for assessment and collection of poll 19 taxes from employes of the Federal Government in order to 20 qualify all such persons to vote," absolutely. 21 (83) The act approved the twenty-fourth day of April, one 22 thousand nine hundred and twenty-nine (Pamphlet Laws, six 23 hundred fifty-three), entitled "An act to amend the act approved 24 the fourth day of April, one thousand nine hundred and nineteen 25 (Pamphlet Laws, thirty-eight), entitled 'An act requiring 26 assessors and assistant assessors for county purposes, in cities 27 of the third class, to keep an account of days actually 28 employed, and make return thereof to the county commissioners, 29 and fixing their compensation," so far as it relates to tax 30 assessors. 19900S1454B2241 - 86 -
1 (84) The act approved the second day of May, one thousand 2 nine hundred and twenty-nine (Pamphlet Laws, one thousand two 3 hundred seventy), entitled "An act providing for the collection 4 of county taxes on the occupations of certain persons who under 5 existing laws are disfranchised," absolutely. 6 (85) The act approved the ninth day of May, one thousand 7 nine hundred and twenty-nine (Pamphlet Laws, one thousand six 8 hundred ninety-two), entitled "An act to amend section two of 9 the act, approved the twenty-third day of April, one thousand 10 nine hundred and three (Pamphlet Laws, two hundred ninety-two), 11 entitled 'An act to designate a uniform date when the 12 commissioners of the several counties shall issue their precepts 13 to assessors to make the triennial assessments and the 14 reassessment between the periods of the triennial assessment of 15 property, and fixing the time for the return thereof,' as 16 amended," absolutely. 17 (86) The act approved the tenth day of May, one thousand 18 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven 19 hundred twelve), entitled "An act relating to assessment for 20 county purposes in counties of the fourth class; fixing the time 21 for the issuance of precepts and completion of assessments; and 22 providing for appointment and pay of assistants to the county 23 commissioners in such counties," absolutely. 24 (87) The act approved the thirteenth day of May, one 25 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred 26 seventeen), entitled "An act providing for and regulating the 27 assessment and collection of a county poll tax, in counties of 28 the second and third class, in lieu of the tax on trades, 29 occupations and professions; and defining the powers and duties 30 of assessors, assistant and registry assessors, county tax 19900S1454B2241 - 87 -
1 collectors, county treasurer and delinquent tax collector in
2 connection therewith," absolutely.
3 (88) The act approved the twelfth day of June, one thousand
4 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
5 seven), entitled "An act to amended section one of the act,
6 approved the twenty-sixth day of June, one thousand nine hundred
7 and one (Pamphlet Laws, six hundred one), entitled 'An act
8 authorizing appeals from the decision of the various courts of
9 common pleas, in assessment of taxes cases to the Supreme or
10 Superior Court of the Commonwealth,' by extending the right of
11 appeal to any county, city, borough, town, township, school
12 district or other public corporation having power to levy taxes
13 on the assessment in question," absolutely.
14 (89) The act approved the twelfth day of June, one thousand
15 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
16 eight), entitled "An act to amend section one of the act,
17 approved the nineteenth day of April, one thousand eight hundred
18 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
19 authorizing appeals from assessments of taxes in this
20 Commonwealth to the courts of common pleas,' providing for the
21 payment of taxes appealed from into court, and for the
22 disposition thereof," absolutely.
23 Section [602] 802. All other acts and parts of acts
24 inconsistent with this act are repealed. This act shall not
25 repeal or modify any of the provisions of any act of Assembly
26 amendatory of law in force at the time of the passage of this
27 act, or otherwise, adopted at the session of the General
28 Assembly of one thousand nine hundred and thirty-three, whether
29 such acts were adopted prior to the passage of this act, or
30 shall be adopted subsequent to the passage of this act; nor
19900S1454B2241 - 88 -
1 shall this act repeal any such act, or part thereof, in force at 2 the time of the passage of this act, which is amended by any act 3 of Assembly adopted at the session of the General Assembly of 4 one thousand nine hundred and thirty-three. 5 Section 45. This act shall take effect in 90 days. L1L53RZ/19900S1454B2241 - 89 -