PRIOR PRINTER'S NOS. 1927, 2241 PRINTER'S NO. 2381
No. 1454 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN, AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, HESS AND GREENWOOD, FEBRUARY 13, 1990
AS AMENDED ON THIRD CONSIDERATION, JUNE 26, 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 19900S1454B2381 - 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 19900S1454B2381 - 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. 19900S1454B2381 - 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
19900S1454B2381 - 5 -
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 19900S1454B2381 - 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
19900S1454B2381 - 7 -
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 19900S1454B2381 - 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 19900S1454B2381 - 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 19900S1454B2381 - 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 19900S1454B2381 - 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 19900S1454B2381 - 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
19900S1454B2381 - 13 -
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 (A.3) A COUNTY OF THE FIRST CLASS SHALL NOT ENGAGE IN THE <-- 20 PRACTICE COMMONLY REFERRED TO AS "SPOT REASSESSMENT." FOR 21 PURPOSES OF THIS SUBSECTION, "SPOT REASSESSMENT" SHALL MEAN 22 REASSESSMENT OF A PROPERTY OR PROPERTIES THAT IS NOT CONDUCTED 23 AS PART OF A COUNTY-WIDE REVISED REASSESSMENT AND WHICH CREATES, 24 SUSTAINS OR INCREASES THE DISPROPORTIONALITY AMONG PROPERTIES' 25 ASSESSED VALUES. IN THE EVENT THAT A COUNTY SHALL ENGAGE IN THE 26 PRACTICE OF "SPOT REASSESSMENT," THE PROPERTY OWNER MAY APPEAL 27 THE ASSESSMENT TO THE BOARD FOR THE ASSESSMENT AND REVISION OF 28 TAXES OR TO THE COURT AS SET FORTH IN ARTICLE V. UPON A FINDING 29 BY THE BOARD FOR THE ASSESSMENT AND REVISION OF TAXES OR AN 30 ADJUDICATION BY THE COURT THAT THE PROPERTY OWNER HAS BEEN 19900S1454B2381 - 14 -
1 SUBJECTED TO A "SPOT REASSESSMENT," THE COUNTY SHALL BE 2 OBLIGATED TO COMPENSATE THE PROPERTY OWNER FOR ALL COSTS AND 3 REASONABLE ATTORNEY FEES INCURRED IN FILING AND HEARING THE 4 ASSESSMENT APPEAL. IN ADDITION, THE PROPERTY OWNER SHALL BE 5 ENTITLED TO A REFUND OF ANY TAXES PAID PURSUANT TO A "SPOT 6 REASSESSMENT" AND INTEREST THEREON AT THE SAME RATE AND IN THE 7 SAME MANNER AS THE COMMONWEALTH IS REQUIRED TO PAY INTEREST 8 PURSUANT TO SECTION 806.1 OF THE ACT OF APRIL 9, 1929 (P.L.343, 9 NO.176), KNOWN AS "THE FISCAL CODE." 10 (b) [Except as to counties of the first and second class, 11 after any] after a second A class county makes a county-wide 12 revision of assessment of real property at values based upon an 13 established predetermined ratio as required by law or after [any 14 county] it changes its established predetermined ratio, each 15 political subdivision, which hereafter for the first time levies 16 its real estate taxes on that revised assessment or valuation, 17 shall, for the first year, reduce its tax rate, if necessary, 18 for the purpose of having the total amount of taxes levied for 19 that year against the real properties contained in the duplicate 20 for the preceding year, equal, in the case of any taxing 21 district, not more than ten per centum greater than the total 22 amount it levied on such properties the preceding year, 23 notwithstanding the increased valuations of such properties 24 under the revised assessment. For the purpose of determining the 25 total amount of taxes to be levied for said first year, the 26 amount to be levied on newly constructed buildings or structures 27 or on increased valuations based on new improvements made to 28 existing houses need not be considered. The tax rate shall be 29 fixed for that year at a figure which will accomplish this 30 purpose. With the approval of the court of common pleas, upon 19900S1454B2381 - 15 -
1 good cause shown, any such political subdivision may increase 2 the tax rate herein prescribed, notwithstanding the provisions 3 of this subsection. 4 (c) When a county has effected a countywide revision of the 5 assessment which was used to develop the common level ratio last 6 determined by the board, the following shall apply: 7 (1) If a county changes its assessment base by applying a 8 change in predetermined ratio, the county shall apply the 9 percentage change between the existing predetermined ratio and 10 newly established predetermined ratio to the county's common 11 level ratio to establish the certified revised common level 12 ratio for the year in which the assessment was revised. 13 (2) If the county performs a countywide revision of 14 assessments by revaluing the properties and applying an 15 established predetermined ratio, the county shall utilize the 16 established predetermined ratio instead of the common level 17 ratio for the year in which the assessment was revised and until 18 such time as the common level ratio determined by the State Tax 19 Equalization Board reflects the revaluing of properties 20 resulting from the revision of assessments. 21 (d) The office issuing building permits in every political 22 subdivision of each county shall keep a daily record, separate 23 and apart from all other records, of every building permit 24 issued, which shall set forth the following information: the 25 date of issuance, the names and addresses of the persons owning 26 and a description sufficient to identify the property for which 27 the permit was issued, the nature of the improvements and the 28 amount in dollars in which issued. On or before the first Monday 29 of each month, such office shall file the daily record in the 30 office of the board of the county in which it is located, 19900S1454B2381 - 16 -
1 together with a certificate of the head of such office that its 2 contents are correct. Such office may charge and collect from 3 each person to whom a building permit is issued a sum of not 4 more than one dollar ($1.00) which shall be in full compensation 5 for its services under the provisions of this act. 6 (e) Whenever any person makes improvements other than 7 painting of or normal regular repairs to a building aggregating 8 one thousand dollars ($1000) or less in value annually to any 9 real property in any political subdivision in the county and he 10 is not required to obtain a building permit therefor by any 11 political subdivision within thirty days of commencing the 12 improvements, he shall furnish the following information to the 13 board: the name and address of the person owning and a 14 description sufficient to identify the property involved, the 15 nature of the improvements made or to be made and the amount in 16 dollars of the value of the improvements. Any person who 17 wilfully fails to comply with the provisions of this subsection, 18 or who in furnishing such information wilfully falsifies the 19 same, shall, upon conviction thereof in a summary proceeding, be 20 sentenced to pay a fine of not more than fifty dollars ($50.00). 21 (f) At least once every three months, the board shall 22 forward copies of the improvement records kept under subsection 23 (d) or (e) to the assessors of the political subdivision in 24 which such improvements are made or contemplated. The assessors 25 shall visit the site of the improvements and secure any 26 information the board requests, which may include the 27 description and measurements, type of construction, degree of 28 completion, cost and probable value of the improvements. 29 Section 10. Section 402.1 of the act, added September 23, 30 1961 (P.L.1601, No.677), is amended to read: 19900S1454B2381 - 17 -
1 Section 402.1. Valuation of Mobilehomes or House Trailers.-- 2 [It shall be the duty of the several elected and appointed 3 assessors of the political subdivisions to] Assessors shall 4 assess, rate and value all mobilehomes and house trailers 5 [within their subdivisions] according to the actual value 6 thereof and prices for which the same would separately bona fide 7 sell. The land upon which such mobilehome or house trailer is 8 located at the time of assessment shall be valued separately, 9 and shall not include the value of the house trailer or 10 mobilehome located thereon. 11 Section 11. Section 403 of the act is amended to read: 12 Section 403. List of Taxables.--[The elected and appointed 13 assessors of the several counties] Assessors shall, in each 14 year, make a return to the [county commissioners, or board of 15 revision of taxes, or board for the assessment and revision of 16 taxes,] governing body of all the taxable inhabitants within 17 their respective wards, boroughs, towns, townships and 18 districts, which return shall state the names and surnames and 19 the address of each of such taxable inhabitants, stating the 20 occupation and the street and number of the house in which such 21 inhabitant resides. In all cases where such taxable inhabitant 22 resides in a house not having a street and number address, the 23 name of the owner of the house and his or her address, as 24 definitely as possible, shall be given. The provisions of this 25 section shall not apply to any county of the first class except 26 where, under the provisions of existing law, a tax upon 27 occupations may be levied by any city within such county which 28 makes its tax levies on the basis of the assessments provided 29 for by this act, and where such city has authorized such levy. 30 Section 12. Section 404 of the act, amended June 16, 1972 19900S1454B2381 - 18 -
1 (P.L.418, No.121), is amended to read: 2 Section 404. Assessment of Persons in Counties That do Not 3 Levy Occupation Taxes.--It shall be the duty of the assessors, 4 for taxation purposes in counties of the second[, second A and 5 third class, and in counties electing not to levy a tax on 6 trades, occupations, professions and persons who follow no 7 occupation or calling] and second A class, to prepare a list of 8 all residents and inhabitants in such counties over the age of 9 eighteen years, and return the same to the proper county 10 authorities with other taxable property as provided by law. The 11 assessor shall also state the occupation of each such resident 12 and inhabitant or that a person does not follow an occupation or 13 calling, as the case may be, for the assessment of any township 14 or borough tax on occupations, as provided by law. The [county 15 commissioners, or boards for the assessment and revision of 16 taxes, as the case may be,] governing body shall continue to fix 17 valuations for trades, occupations, professions and persons who 18 follow no occupation or calling, as provided by law, for the use 19 of boroughs and townships, and nothing contained in this act 20 shall be construed to repeal the power of townships and boroughs 21 to levy taxes on trades, occupations, professions, and on 22 persons who follow no occupation or calling as provided by law. 23 Section 13. Sections 405 and 406 of the act are amended to 24 read: 25 Section 405. Return of Exempt Property.--It shall be the 26 duty of [the several elected and appointed] assessors in this 27 Commonwealth to make return of all property, now or which 28 hereafter may be especially exempt by act of Assembly from 29 taxes, in a separate list to the [commissioners, or board of 30 revision of taxes, or board for the assessment and revision of 19900S1454B2381 - 19 -
1 taxes, as the case may be,] governing body of the proper county, 2 for which service the said assessors shall receive the same 3 compensation as is allowed for like services in other cases. 4 Section 406. Real Estate Omitted from Triennial 5 Assessment.--Whenever any taxable real estate shall be omitted 6 to be assessed at the triennial assessment, the [elected or 7 appointed] assessor, on notice thereof, shall forthwith assess 8 and return the same to the proper office, which assessment shall 9 be subject to appeal, and shall continue until the next 10 triennial assessment, and its proper proportion of all taxes to 11 which such real estate is liable, levied after such assessment, 12 shall be laid thereon. 13 Section 14. Section 407 of the act, amended or added 14 September 23, 1961 (P.L.1601, No.677), December 14, 1967 15 (P.L.846, No.369) and July 8, 1969 (P.L.130, No.54), is amended 16 to read: 17 Section 407. (a) Recorder of Deeds in Certain Counties to 18 Furnish Record of Conveyances; Compensation.--It shall be the 19 duty of the recorder of deeds in each county of the second A[, 20 third, fourth, fifth, sixth, seventh and eighth classes] class 21 to keep a daily record, separate and apart from all other 22 records, of every deed or conveyance of land in said county 23 entered in his office for recording which record shall set forth 24 the following information to wit: The date of the deed or 25 conveyance, the names of the [grator] grantor and grantee, the 26 consideration mentioned in the deed, the location of the 27 property as to city, borough, ward, town or township, the 28 acreage of the land conveyed, if mentioned, and if the land 29 conveyed be a lot or lots on a recorded plan, the number or 30 numbers by which the same may be designated on the plan, if 19900S1454B2381 - 20 -
1 mentioned in the deed; and it shall be the further duty of the 2 recorder, on the first Monday of each month, to file the 3 aforesaid daily record in the [commissioner's office, or] office 4 of the board [for the assessment and revision of taxes,] of the 5 proper county, together with his certificate, appended thereto, 6 that such record is correct; and the recorder of deeds shall 7 charge, and collect from the person presenting a deed of 8 conveyance for record, the sum of fifteen (15) cents, when it 9 contains but one description of land, and ten (10) cents for 10 each additional description therein described, which sum shall 11 be in full compensation for his services under this act. 12 (b) Statement of Conveyances to Be Furnished Assessors.--[It 13 shall be the duty of the county commissioners, or board for the 14 assessment and revision of taxes, of such counties, upon receipt 15 of such daily report from the office of the recorder of deeds, 16 to keep the same] The board shall keep daily reports filed with 17 it, under subsection (a), on file in their office; and, prior to 18 the making of the annual and of the triennial assessment, to 19 deliver to the [elected or appointed] assessor [or assessors of 20 each city, borough, ward, town, township or district], before he 21 shall enter upon the discharge of his duty as assessor of the 22 real estate in his district, a statement or statements of all 23 such deeds and conveyances of all such real estate within said 24 district, together with all the information regarding the same 25 as set forth in this section, to be used by such assessor [or 26 assessors] in making the assessment in the name of the owners of 27 the real estate and in ascertaining the value of such real 28 estate. 29 All mobilehome court operators which shall mean every person 30 who leases land to two or more persons for the purpose of 19900S1454B2381 - 21 -
1 allowing such persons to locate thereon a mobilehome or house 2 trailer which is subject to real property taxation shall 3 maintain a record of all such leases which shall be opened for 4 inspection at all reasonable times by the tax assessor [of the 5 political subdivision]. As part of such record, the court 6 operator shall note the arrival of each mobilehome or house 7 trailer, the make or manufacturer thereof, the serial number, 8 the number of occupants, their names and ages, and their last 9 prior residence address. Each month the mobilehome court 10 operator shall send a record to the [tax assessor of the 11 political subdivision] assessment office of the arrivals and 12 departures during the prior month of mobilehomes or house 13 trailers on his land. 14 (c) Land to Be Assessed in Name of Owner at Time of 15 Assessment.--It shall be the duty of [such assessor or assessors 16 in such counties] an assessor, in making the triennial 17 assessment and the intermediate annual assessments, to ascertain 18 the owner or owners of each tract, piece, parcel or lot of 19 ground assessed, at the time of such assessment, and to assess 20 the same in the name of the then owner or owners, as thus 21 appears in such statement, unless to his personal knowledge 22 there has been thereafter a change in the ownership so that such 23 tract, piece, parcel or lot of real estate shall be assessed in 24 the name of the then owner or owners, except that all 25 mobilehomes or house trailers shall be assessed in the name of 26 the then owner or owners of such mobilehome or house trailer, 27 who shall be the person or persons named in the title of such 28 mobilehome or house trailer irrespective of whether the title is 29 issued by this State or another state. 30 (d) Notification of Mobilehome or House Trailer Owner.--Each 19900S1454B2381 - 22 -
1 person in whose name a mobilehome or house trailer is assessed, 2 rated or valued as provided in this act, shall be notified in 3 writing by the assessor that it shall be unlawful for any person 4 to remove the mobilehome or house trailer from the taxing 5 district without first having obtained removal permits from the 6 local tax collector. 7 (e) Removal Permits.--The local tax collector shall issue 8 removal permits upon application therefor whenever a fee of two 9 dollars ($2) and all taxes levied and assessed on the mobilehome 10 or house trailer to be moved are paid. 11 (f) Penalty.--Any person who moves a mobilehome or house 12 trailer from the territorial limits of the taxing district 13 without first having obtained a removal permit issued under this 14 act shall, upon summary conviction thereof, be sentenced to pay 15 a fine of one hundred dollars ($100) and costs of prosecution or 16 undergo imprisonment for not more than thirty days, or both. 17 (g) Mobilehome Titles of Ownership; Records.--Upon the 18 written request of an assessor, the Department of Transportation 19 shall provide pertinent information concerning the transfer of 20 title of a mobilehome or house trailer and the sales tax paid 21 pursuant to the conveyance. 22 Section 15. Section 408 of the act is repealed. 23 Section 16. Sections 409 and 410 of the act are amended to 24 read: 25 Section 409. Persons Acquiring Unseated Lands to Furnish 26 Statement [to County Commissioners].--It shall be the duty of 27 every person hereafter becoming a holder of unseated lands, by 28 gift, grant or other conveyance, to furnish to the [county 29 commissioners, or board for the assessment and revision of 30 taxes, as the case may be,] governing body a statement signed by 19900S1454B2381 - 23 -
1 such holder, or his, her, or their agent, containing a
2 description of each tract so acquired, the name of the person or
3 persons to whom the original title from the Commonwealth passed,
4 and the nature, number and date of such original title, together
5 with the date of the conveyance to such holder, and the name of
6 the grantor, within one year from and after such conveyance, and
7 on failure of any holder of unseated lands to comply with the
8 injunctions of this act, it shall be the duty of the [county
9 commissioners] governing body to assess on every tract of land,
10 respecting which such default shall be made when discovered,
11 four times the amount of the tax to which such tract or tracts
12 of land would have been otherwise liable, and to enforce the
13 collection thereof, in the same manner that taxes due on
14 unseated lands are or may be assessed and collected: Provided,
15 That nothing in this section shall be construed as giving
16 greater validity to unexecuted land warrants than they are now
17 entitled to, nor to the detriment of persons under legal
18 disabilities, provided such person or persons comply with the
19 foregoing requisitions within the time or times limited,
20 respectively, after such disability shall be removed.
21 Section 410. Assessment of Unseated Lands.--All unseated
22 lands within this Commonwealth, held by individuals,
23 copartnerships, associations or corporations, either by
24 improvement, warrant, patent, or otherwise, shall, for the
25 purpose of raising county rates and levies, be valued and
26 assessed in the same manner as other property.
27 Whenever any tax levy is made upon land as unseated, which
28 the assessors for the same year by error or mistake returned
29 assessed as seated, while the same ought or might legally have
30 been assessed as unseated, such levy shall be deemed valid and
19900S1454B2381 - 24 -
1 regular for all intents and purposes, notwithstanding it differs 2 from the copy of the duplicate furnished by the assessor. All 3 records of the [county commissioners] governing body charging 4 lands as unseated with arrears of taxes shall be evidence of an 5 assessment. No clearing over by mistake shall ever be deemed 6 sufficient to render land seated. 7 Section 17. Section 411 of the act, amended June 13, 1939 8 (P.L.343, No.200), is amended to read: 9 Section 411. Assessment of Seated Lands Divided by County 10 Lines.--The [elected and appointed] assessors of the several 11 counties shall, on seated lands, make the assessment in the 12 county in which the mansion house is situated, when county lines 13 divide a tract of land. Whenever the dividing line between two 14 counties shall pass through the mansion house of any tract of 15 land, the owner of the land so divided may choose as the situs 16 of assessment either of the counties, by a written notice of his 17 election to the [commissioners] governing bodies of both 18 counties. The [elected or appointed] assessors of the county so 19 chosen shall assess therein all the tract of land. In the event 20 that the owner shall refuse or fail to so choose, then the 21 county in which the larger portion of the mansion house is 22 situated shall have the right of assessment. 23 Section 18. Sections 413, 414 and 415 of the act are amended 24 to read: 25 Section 413. Assessment Where Township Line Passes Through 26 Mansion House.--Whenever the dividing line between any township 27 and city or borough, or between any two townships, as now or may 28 be hereafter located, shall pass through the mansion house of 29 any tract of land, the owner of the land so divided may choose, 30 as the place of residence of its occupants, either of the 19900S1454B2381 - 25 -
1 townships or the borough, by a written notice of his election to 2 the [commissioners of the county] governing body. A choice once 3 so made shall be binding on the owner and occupiers of such 4 mansion house and on future owners thereof. In case of the 5 neglect or refusal of the owner of such land to make an election 6 as aforesaid, the persons occupying said mansion house shall be 7 regarded as residing wholly within the township, and the 8 [elected or appointed] assessors [of such township] shall, in 9 such case, or when he elects to reside in the township, assess 10 therein such persons, and all the tract of land on which such 11 mansion house is erected. 12 Section 414. Assessment of Coal Underlying Lands Divided by 13 County, Township or Borough Lines.--[The elected or appointed 14 assessors of the wards, townships and boroughs of the several 15 counties] Assessors shall, where seated lands, underlaid with 16 coal, are divided by county, city, township or borough lines, 17 the ownership of which coal has been severed from the ownership 18 of the overlying strata or surface, assess each division of said 19 coal in the county, city, township or borough in which it 20 actually lies. 21 Section 415. Separate Assessment of Coal and Surface.--All 22 [elected and appointed] assessors shall hereafter assess coal 23 and surface separately in cases where the life tenant of land 24 has not the right to operate the coal underlying said surface. 25 Section 19. The act is amended by adding sections to read: 26 Section 417.1. Notice for Information by Assessors.--The 27 chief assessor, for assessment purposes, shall give to an owner 28 of real property only one notice by United States Postal Service 29 first class mail, registered mail or certified mail, return 30 receipt requested, postage prepaid. The notice shall require an 19900S1454B2381 - 26 -
1 owner of real property to file a property statement. The 2 statement may include records and information pertaining to sale 3 of ownership interests, partnership interests, stock 4 transactions and income and expense of rental income-producing 5 property. The owner of property shall submit a property 6 statement forty-five days of the notice of the chief assessor. 7 The notice shall include a statement that compliance with the 8 notice is mandatory by law. 9 The term "rental income-producing property" as used in this 10 section includes, but is not limited to, residential rental 11 realty, apartments, rooming houses, commercial rental realty, 12 leased industrial realty, leased land, garages, hotels, motels, 13 inns, bed and breakfast accommodations, and similar rental real 14 estate. 15 Section 417.2. Failure to File a Property Statement After 16 Notice.--(a) If an owner fails to respond to the notice of the 17 chief assessor within forty-five days of the notice, the chief 18 assessor shall value the property at the amount the chief 19 assessor reasonably determines, from any information in his 20 possession or available to him, to be the full and fair value. 21 (b) If an owner has good cause for failing to respond to the 22 notice within the required period of time, the chief assessor 23 may extend the period of time for an additional forty-five day 24 period. No further extension shall be permitted. 25 (c) If an owner disputes a valuation made by the chief 26 assessor, the owner may appeal in accordance with the provisions 27 of this article. For the appeal to be valid, a completed 28 property statement shall be filed with the appeal. 29 Section 417.3 Confidentiality.--Information gained by the 30 chief assessor shall be confidential, except for official 19900S1454B2381 - 27 -
1 purposes, and a person or agent divulging information shall be 2 guilty of a misdemeanor, and upon conviction thereof, be subject 3 to imprisonment for not more than three years, and fined a sum 4 of not more than five hundred dollars ($500), or both. 5 Section 20. Sections 418 and 419 of the act are amended to 6 read: 7 Section 418. Returns of Timber Lands.--[It shall be the duty 8 of the several elected and appointed assessors, in their return 9 of real estate to the commissioners of the proper county at each 10 triennial assessment, to] Assessors, in their return of real 11 estate to the governing body or board of the proper county at 12 each triennial assessment, shall make returns of all the timber 13 land in their proper district by specifying in separate columns 14 how many acres each tract contains of cleared land, and how many 15 in timber. 16 Section 419. Assessment of Auxiliary Forest Reserves.--All 17 surface land which has, since the fifth day of June, one 18 thousand nine hundred and thirteen, been classified and set 19 apart as auxiliary forest reserves, in the manner provided by 20 law, or which may hereafter be so classified, shall, so long as 21 the same remains so classified, be rated in value, for the 22 purpose of taxation, not in excess of one dollar ($1.00) per 23 acre, and shall continue to be so rated so long as the said land 24 remains within the class designated as auxiliary forest 25 reserves: Provided, however, That if the said surface land be 26 underlaid with coal, iron ore, oil, gas, or other valuable 27 minerals, said minerals may be separately assessed. The [elected 28 and appointed] assessors [in the several boroughs, townships and 29 districts in which such lands are situate] shall assess such 30 lands in the manner now or hereafter provided for the assessment 19900S1454B2381 - 28 -
1 of real estate for purposes of taxation, as if they had not been 2 set apart as auxiliary forest reserves, and shall make their 3 return to the [county commissioners] governing body in like 4 manner as is now or hereafter may be provided by law, subject to 5 exception, appeal, and final adjustment. 6 Upon receipt of assessment returns from the various 7 assessors, the [county commissioners, or board for the 8 assessment and revision of taxes,] governing body shall reduce, 9 in their records, to a sum not in excess of one dollar ($1.00) 10 per acre, the assessment on all those lands which shall have 11 been placed in the class known as auxiliary forest reserves, in 12 accordance with certificates filed with them by the Department 13 of Forests and Waters or the Department of Environmental 14 Resources, and the original assessment returns made by said 15 assessors shall be preserved. 16 Section 21. Sections 422 and 431 of the act are repealed. 17 Section 22. The act is amended by adding a section to read: 18 Section 431.1. Issuing of Precepts and Return of Assessments 19 in Inter-Triennial Years.--In counties of the second class, the 20 precepts to make inter-triennial assessments shall be issued and 21 returned in accordance with the provisions of section 401(b). 22 Section 23. Section 432 of the act, amended June 16, 1972 23 (P.L.418, No.121), is amended to read: 24 Section 432. Inter-Triennial Assessments.--In each of the 25 two years succeeding the triennial assessment, [except] in 26 counties of the [first] second A class, [and except as in 27 counties of the second and third classes otherwise provided,] 28 the [commissioners, or board for the assessment and revision of 29 taxes, as the case may be,] governing body of the respective 30 county shall send a transcript of such triennial assessment to 19900S1454B2381 - 29 -
1 the [elected or appointed] assessors [of every ward, borough, 2 town, township and district therein], together with their 3 precepts, requiring them to take an account of all personal 4 property taxable by law, together with a just valuation of same, 5 and all persons, and also a valuation of all offices and posts 6 of profit, professions, trades and occupations taxable by law, 7 enjoining such assessors to make a just return to them and to 8 note in such return such alterations in his ward, borough, town, 9 township or district, as may have been occasioned by the 10 transfer or division of real estate, or by the destruction of 11 buildings, or by the mining out of coal, ore, or other minerals 12 assessed under the triennial assessment, and also noting all 13 persons who have arrived at the age of eighteen years since the 14 last triennial assessment, and all others who have since that 15 time come to inhabit in [such ward, borough, town, township or 16 district] the county, together with the taxable property such 17 persons may possess, and the valuation thereof, agreeably to the 18 provisions of this act; and to reassess all real estate which 19 may have been improved by the erection of buildings or other 20 improvements subsequent to the last preceding triennial 21 assessments, subject to appeals as now provided by law. 22 Section 24. Sections 441, 451, 452 and 453 of the act are 23 amended to read: 24 Section 441. The [county commissioners, or the board for the 25 assessment and revision of taxes, as the case may be,] governing 26 body may, in their discretion, issue their precepts to the 27 [elected or appointed] assessors [of the respective wards, 28 districts, boroughs, towns and townships], on or before the 29 first day in March of each year, for the assessment of such 30 persons as may remove into the [respective township, ward, 19900S1454B2381 - 30 -
1 borough, town or district] county since the last assessment, and 2 for the reassessment of such property as may have been 3 transferred since the last assessment, and for the assessment of 4 those who may have been omitted from the last assessment. And it 5 shall be the duty of such assessors to make such assessment, and 6 return the same before the twenty-fifth of May. For such service 7 the said assessors shall receive, out of the county funds, such 8 compensation as may be fixed by the [county commissioners] 9 governing body, not, however, exceeding the per diem 10 compensation fixed by this act. 11 Section 451. Penalty on Assessors for Failure to Assess and 12 for Making Incorrect Assessments.--If any [elected or appointed] 13 assessor[, or, in townships of the first class, any assessor, 14 assistant township assessor or assistant triennial assessor,] 15 knowingly and intentionally omits, neglects or refuses to assess 16 and return any property, person, or thing made taxable by law, 17 or knowingly and intentionally assesses, rates or values the 18 same at more or less than he knows and believes the just cash 19 value or rate thereof, or neglects or refuses to assess any tax 20 required by law, he shall be guilty of a misdemeanor in office, 21 and, on conviction thereof, be subject to imprisonment not less 22 than three nor more than twelve months, and fined in a sum not 23 less than one hundred nor more than two hundred dollars. 24 Section 452. Penalty on Assessor for Failure to Perform 25 Duty.--If any [elected or appointed assessor, or, in townships 26 of the first class, any assessor, assistant township assessor or 27 assistant triennial] assessor, who shall have taken upon himself 28 the duties of such office, neglects or refuses to comply with 29 any order or warrant issued to him in conformity with law, or 30 does not perform the duties enjoined upon him by law, he shall 19900S1454B2381 - 31 -
1 forfeit any sum not exceeding forty dollars, to be recovered by 2 the county as debts of a like amount are recoverable. 3 Section 453. Penalty on [County Commissioners] Governing 4 Body for Failure to Perform Duty.--It shall be a misdemeanor in 5 office for [the county commissioners, or members of the board of 6 revision of taxes, or board for the assessment and revision of 7 taxes,] a member of the governing body of any county to neglect 8 or refuse to perform the duties required of them by law in the 9 assessment of any tax which has been or shall be imposed by the 10 laws of this Commonwealth, and, on conviction of said offense, 11 he or they shall be punished by a fine of not less than fifty 12 nor more than two hundred dollars. 13 Section 25. Section 501 of the act is repealed. 14 Section 26. Sections 502, 503 and 504 of the act are amended 15 to read: 16 Section 502. Publication of Statement Showing Aggregate 17 Assessments, Et Cetera.--The [county commissioners, acting as a 18 board of revision, or the board for the assessment and revision 19 of taxes, as the case may be, of the several counties] governing 20 body shall, as soon as the [elected or appointed] assessors [of 21 the several wards, districts, boroughs, towns and townships in 22 their respective counties shall] have made their returns, make 23 out and publish in not less than two newspapers for two weeks[, 24 or, if there be no newspaper published in the county, by 25 handbills posted up in each ward, district, borough, town or 26 township, at the place of holding township, town, borough, ward 27 or district elections,] a statement in such form as will show 28 the aggregate value and assessments made by [each assessor] the 29 assessors in the county, upon property taxable by law for county 30 purposes, upon personal property, upon all salaries and 19900S1454B2381 - 32 -
1 emoluments of office, and all persons, trades, occupations and 2 professions, and as will also show the whole amount of taxes 3 assessed on each ward, district, borough, town and township in 4 the county, and, at the time and in the manner herein provided 5 for publishing said statements[, the county commissioners, 6 acting as a board of revision, or the board for the assessment 7 and revision of taxes, as the case may be,]. The governing body 8 shall also give public notice of a day not later than thirty 9 days from the time of publishing, by them appointed, for finally 10 determining whether any of the valuations of the assessors have 11 been made below a just rate, according to the meaning and 12 intention of this act: Provided, That any neglect or refusal of 13 the [county commissioners,] governing body or board [for the 14 assessment and revision of taxes,] to make and publish the 15 statement required by this section shall not invalidate or 16 hinder the collection of any tax imposed by any law of this 17 Commonwealth. 18 Section 503. Revision at Time of Appeals.--The [county 19 commissioners, acting as a board of revision, or board for the 20 assessment and revision of taxes, as the case may be, are] board 21 is hereby authorized to do and perform [the duties of said board 22 of revision upon the same day, and] its duties and to revise 23 assessments at the same time and place[,] as that fixed for the 24 hearing of appeals [for the several townships, towns, boroughs 25 and wards in their respective counties]. 26 Section 504. Right of Taxables to Examine Returns.--From the 27 time of publishing the returns of the [elected or appointed] 28 assessors until the day appointed for finally determining 29 whether any valuation of the assessors have been made too low, 30 any taxable inhabitant of the county shall have the right to 19900S1454B2381 - 33 -
1 examine the return in the [commissioners'] board's office[, or
2 board for the assessment and revision of taxes, as the case may
3 be].
4 Section 27. Section 505 of the act, amended December 13,
5 1982 (P.L.1160, No.268), is amended to read:
6 Section 505. Making Revisions.--(a) The [county
7 commissioners, acting as the board of revision, or board of
8 revision of taxes, or] board [for the assessment and revision of
9 taxes, as the case may be, in each county,] shall, on receiving
10 the returns of the [elected or appointed] assessors, proceed to
11 examine and inquire whether the same have been made in
12 conformity with the laws of this Commonwealth, and whether all
13 property to be valued for taxation for county purposes has been
14 valued at actual value. They shall receive and consider the
15 written communication of any taxable inhabitant of the county
16 relative to any property which such taxable inhabitant shall
17 believe to have been valued too low, and, on the day appointed
18 for determining whether any property has been valued too low or
19 too high, they shall proceed to raise or lower the price or
20 valuation of any property which they shall believe to have been
21 valued too low or too high, and if they cannot on the day
22 appointed revise, raise and equalize the valuation of all
23 property, they may adjourn from day to day until the whole of
24 such valuation shall have been revised, raised or equalized.
25 (b) The board is authorized to make additions and revisions
26 to the assessment roll of persons and property subject to local
27 taxation at any time in the year, so long as the notice
28 provisions are complied with. All additions and revisions shall
29 be a supplement to the assessment roll for levy and collection
30 of taxes for the tax year for which the assessment roll was
19900S1454B2381 - 34 -
1 originally prepared, in addition to being added to the 2 assessment roll for the following calendar or fiscal tax years. 3 Section 28. Section 505.1 of the act, added December 17, 4 1986 (P.L.1680, No.194), is amended to read: 5 Section 505.1. Errors in Assessments and Refunds.--Whenever 6 through mathematical or clerical error an assessment is made 7 more than it should have been, and taxes are paid on such 8 incorrect assessment, the [county commissioners, acting as a 9 board of revision of taxes, or the] board [for the assessment 10 and revision of taxes], upon discovery of such error and 11 correction of the assessment shall so inform the appropriate 12 taxing district or districts, which shall make a refund to the 13 taxpayer or taxpayers for the period of the error or six years, 14 whichever is less, from the date of application for refund or 15 discovery of such error by the board. Reassessment, with or 16 without application by the owner, as a decision of judgment 17 based on the method of assessment by the board, shall not 18 constitute an error under this section. 19 Section 29. Section 506 of the act is repealed. 20 Section 30. Section 507 of the act is amended to read: 21 Section 507. Transcript of Assessments, Statement of Rate, 22 and Day for Appeal Sent to Assessors.--When the revisions of the 23 triennial assessments have been completed, the [commissioners, 24 acting as a] board [of revision, or the board for the assessment 25 and revision of taxes, as the case may be, of the respective 26 counties] shall cause accurate transcripts of the assessments to 27 be made out by their clerk, and shall transmit the same to the 28 [respective elected or appointed] assessors on or before the 29 second Monday of April following, together with a statement of 30 the rate per cent of the tax and the day of appeal fixed by 19900S1454B2381 - 35 -
1 them. 2 Section 31. Section 508 of the act, amended December 13, 3 1982 (P.L.1160, No.268), is amended to read: 4 Section 508. Notice of Assessment, Rate, and Appeal.--It 5 shall be the duty of the [several elected or appointed] 6 assessors on receiving such transcript of the triennial 7 assessment from the [county commissioners, acting as a board of 8 revision, or the] board [for the assessment and revision of 9 taxes, as the case may be,] to give written or printed notice, 10 at least five days before the day of appeal, to every taxable 11 inhabitant within the [respective ward, borough, town, township 12 or district] county, the amount of the present assessment, 13 valuation and ratio, the amount or sum of which he stands rated, 14 and the rate per cent of the tax, and of the time and place of 15 such appeal. In every case where the [county commissioners, 16 acting as a] governing body [board of revision, or the board for 17 the assessment and revision of taxes, as the case may be,] shall 18 change the valuation of any property or the established 19 predetermined ratio, a statement of the present assessment, 20 valuation and ratio and a notice of such changed assessment, 21 valuation and ratio shall also be given to the owner or owners. 22 Section 32. Sections 509 and 510 of the act are amended to 23 read: 24 Section 509. Publication of Notice of Appeal.--[It shall 25 also be the duty of the commissioners, acting as a board of 26 revision, or the board for the assessment and revision of taxes, 27 as the case may be, of the respective counties, to] The board 28 shall give notice, by advertisement in one or more newspapers 29 printed in or nearest to the seat of justice of the proper 30 county, at least three weeks before the day of appeal, of the 19900S1454B2381 - 36 -
1 time and place fixed for such appeal from triennial assessments. 2 Section 510. Notice of Appeals in Inter-Triennial Years.--It 3 shall be the duty of the [several elected and appointed] 4 assessors in each of the two years succeeding the triennial 5 assessment to give notice to the taxable inhabitants in like 6 manner as after the triennial assessment, but in the following 7 cases only; namely, in the case of real property, where 8 buildings or other improvements have been newly erected or have 9 been destroyed, and when coal, ore, or other minerals assessed 10 under the triennial assessment have been mined out, since such 11 triennial assessment; and in the case of personal property, 12 offices, professions, trades and occupations, where there has 13 been any alteration in the assessment, occasioning a different 14 valuation from the former year, and also where persons have come 15 to inhabit in the county since such triennial assessment. 16 Section 33. Section 511 of the act, amended or added 17 December 13, 1982 (P.L.1160, No.268), October 11, 1984 (P.L.894, 18 No.175) and December 17, 1986 (P.L.1680, No.194), is amended to 19 read: 20 Section 511. Board [of Revision] to Hear and Pass on 21 Appeals.--(a) At the time and place fixed for the appeal, 22 whether at a triennial or inter-triennial assessment, [the 23 commissioners, acting as a board of revision, or] the board [for 24 the assessment and revision of taxes,] shall attend and hear all 25 persons who may apply for redress, and grant such relief as to 26 them shall appear just and reasonable: Provided, That the 27 [commissioners, acting as a] board [of revision, or the board 28 for the assessment and revision of taxes,] shall not make any 29 allowance or abatement in the valuation of any real estate, in 30 any other year than that in which the triennial assessment is 19900S1454B2381 - 37 -
1 made, excepting where buildings or other improvements have been 2 destroyed, or where coal, ore, or other minerals assessed under 3 the triennial assessment have been mined out, subsequently to 4 such triennial assessment, in which cases such allowance or 5 abatement shall be made. 6 (b) In any appeal of an assessment the [commissioners, 7 acting as a] board [of revision of taxes, or the board for the 8 assessment and revision of taxes,] shall make the following 9 determinations: 10 (1) The market value as of the date such appeal was filed 11 before the [county commissioners, acting as a] board [of 12 revision of taxes, or the board for the assessment and revision 13 of taxes]. 14 (2) The common level ratio published by the State Tax 15 Equalization Board on or before July 1 of the year prior to the 16 tax year being appealed to the [county commissioners, acting as 17 a] board [of revision of taxes, or the board for the assessment 18 and revision of taxes]. 19 (c) The [county commissioners, acting as a] board [of 20 revision of taxes, or the board for the assessment and revision 21 of taxes], after determining the market value of the property, 22 shall then apply the established predetermined ratio to such 23 value unless the common level ratio published by the State Tax 24 Equalization Board on or before July 1 of the year prior to the 25 tax year being appealed to the [county commissioners, acting as 26 a] board [of revision of taxes, or the board for the assessment 27 and revision of taxes] varies by more than fifteen per centum 28 (15%) from the established predetermined ratio, in which case 29 the [commissioners, acting as a] board [of revision of taxes, or 30 a board for the assessment and revision of taxes,] shall apply 19900S1454B2381 - 38 -
1 that same common level ratio to the market value of the 2 property. As an example, in the case of a predetermined ratio 3 (PDR) of thirty per centum (30%), the following calculations 4 would be made to achieve a permissible ratio variance of twenty- 5 five and one-half per centum (25.5%) to thirty-four and one-half 6 per centum (34.5%): 7 30% (PDR) x 15% = 4.5% 8 30% (PDR) + 4.5% = 34.5% 9 30% (PDR) - 4.5% = 25.5% 10 (c.1) When a county has effected a countywide revision of 11 the assessment which was used to develop the common level ratio 12 last determined by the State Tax Equalization Board, the 13 following shall apply: 14 (1) If a county changes its assessment base by applying a 15 change in predetermined ratio, the board shall apply the 16 percentage change between the existing predetermined ratio and 17 newly established predetermined ratio to the county's common 18 level ratio to establish the certified revised common level 19 ratio for the year in which the assessment was revised. 20 (2) If the county performs a countywide revision of 21 assessments by revaluing the properties and applying an 22 established predetermined ratio, the board shall utilize the 23 established predetermined ratio instead of the common level 24 ratio for the year in which the assessment was revised and until 25 such time as the common level ratio determined by the State Tax 26 Equalization Board reflects the revaluing of properties 27 resulting from the revision of assessments. 28 (d) Nothing herein shall prevent any appellant from 29 appealing any base year valuation without reference to ratio. 30 (e) Persons who have suffered catastrophic losses to their 19900S1454B2381 - 39 -
1 property shall have the right to appeal before the [county 2 commissioners, acting as a] board [of revision of taxes, or the 3 board for the assessment and revision of taxes] within the 4 remainder of the county fiscal year in which the catastrophic 5 loss occurred, or within six months of the date on which the 6 catastrophic loss occurred, whichever time period is longer. The 7 duty of the [county commissioners, acting as a] board [of 8 revision of taxes, or the board for the assessment and revision 9 of taxes] shall be to reassess the value of the property in the 10 following manner: the value of the property before the 11 catastrophic loss, based on the percentage of the taxable year 12 for which the property stood at its former value, shall be added 13 to the value of the property after the catastrophic loss, based 14 on the percentage of the taxable year for which the property 15 stood at its reduced value. Any property improvements made 16 subsequent to the catastrophic loss in the same tax year shall 17 not be included in the reassessment described in this subsection 18 for that tax year. Any adjustments in assessment under this 19 subsection shall be reflected by the appropriate taxing 20 authorities in the form of a credit for the succeeding tax year. 21 (f) As used in this section, "catastrophic loss" means any 22 loss due to mine subsidence, fire, flood or other natural 23 disaster which affects the physical state of the real property 24 and which exceeds fifty per centum (50%) of the market value of 25 the real property prior to the loss. 26 Section 34. Sections 512, 513 and 514 of the act are amended 27 to read: 28 Section 512. Assessors to Attend Appeals.--It shall be the 29 duty of the [several elected and appointed] assessors to attend 30 at the time and place fixed for the appeal from triennial and 19900S1454B2381 - 40 -
1 inter-triennial assessments [for the respective ward, borough, 2 town, township or district,] to prevent impositions being 3 practiced on the [commissioners, acting as a board of revision, 4 or the] board [for the assessment and revision of taxes, as the 5 case may be,] by the persons appealing. 6 Section 513. Place of Holding Appeals.--The [county 7 commissioners, acting as boards of revision, and boards for the 8 assessment and revision of taxes, of the several counties] board 9 shall have power, when hearing tax appeals, either in triennial 10 or inter-triennial years, to sit and to hold hearings and 11 dispose of appeals away from the county seat and within the 12 city, borough, town or township of the county where the appeals 13 originate, and to take action on any such appeals with like 14 force and effect as if said appeals were regularly heard and 15 action thereon taken in their respective offices at the county 16 seat. 17 Section 514. Assessments Regulated; Duplicates.--Immediately 18 after the appeals are over, the [commissioners, acting as a] 19 board [of revision, or the board for the assessment and revision 20 of taxes, as the case may be,] shall proceed to regulate the 21 assessments, according to the alterations made, and shall cause 22 their clerks to make fair duplicates thereof, in such form as 23 the [commissioners or board] governing body may direct. 24 Section 35. Section 514.1 of the act, added February 28, 25 1956 (1955 P.L.1195, No.371), is amended to read: 26 Section 514.1. Notice of Changes Given to Taxing 27 Authorities.--When the [commissioners acting as a] board [of 28 revision or the board for the assessment and revision of taxes, 29 as the case may be, shall make] makes any change in the amount 30 of three hundred dollars ($300) or more in the assessed value of 19900S1454B2381 - 41 -
1 property as finally fixed in the preceding assessment roll, or 2 shall fix the valuation of property which has not theretofore 3 been separately fixed, whether such change or new valuation is 4 made before or after an appeal has been heard by the board or by 5 the court of common pleas, the board shall give notice of such 6 change or new valuation to the clerk of the city (if it has 7 accepted the provisions of this act) in which the assessed 8 property is located, to the secretary of the school district in 9 which the assessed property is located, and to the secretary of 10 the borough or township in which the assessed property is 11 located. The time limit within which the city, borough, township 12 and school district is entitled to appeal from the actions of 13 the board or from the decision of the court of common pleas 14 shall commence to run on the day such notice is mailed or 15 otherwise delivered. 16 Section 36. Section 515 of the act is amended to read: 17 Section 515. Duplicates to Be Furnished School Districts of 18 Third and Fourth Classes.--In order to enable the board of 19 school directors in each district of the third class, other than 20 school districts of that class which are located wholly within 21 the boundary lines of cities of the third class, and where such 22 third-class school districts comprise the same territory as such 23 city of the third class in which the same is so located, as 24 aforesaid, and in each district of the fourth class in this 25 Commonwealth, to assess and levy the necessary school taxes 26 required by such district each year, the [county commissioners, 27 or board for the assessment and revision of taxes,] governing 28 body in each county shall, on or before the first day of April 29 in each year, at the expense of the county, furnish to each 30 school district of the third class, other than school districts 19900S1454B2381 - 42 -
1 of that class which are located wholly within the boundary lines
2 of cities of the third class, and where such third-class school
3 districts comprise the same territory as such city of the third
4 class in which the same is so located, as aforesaid, and to each
5 district of the fourth class, therein, for its use, to be
6 retained by it, a properly certified duplicate of the last
7 adjusted valuation of all real estate, personal property, and
8 residents or inhabitants made taxable for county purposes in
9 such school districts, stating the name of each taxable, and the
10 valuation, description, and kind of property, and a list of the
11 residents or inhabitants assessed; all of which real estate,
12 personal property, and residents or inhabitants are hereby made
13 taxable for school purposes in each school district of the third
14 and fourth class.
15 Section 37. Section 516 of the act, amended December 14,
16 1967 (P.L.823, No.352), is amended to read:
17 Section 516. Duplicates to Be Furnished Townships of the
18 First and Second Classes and Boroughs.--The [county
19 commissioners, or the board for the assessment and revision of
20 taxes, of the several counties] governing body shall, except in
21 counties of the second class, on or before the first day of
22 December of each year, at the expense of the county, furnish to
23 the township commissioners of each township of the first class,
24 and to the township supervisors of each township of the second
25 class and to borough councils, for their use, a properly
26 certified duplicate of the last adjusted valuation of all real
27 estate, personal property, and occupations made taxable for
28 county purposes in such townships or boroughs. Such duplicate
29 shall state the name of each taxable, with the valuation,
30 description, and kind of property and occupation of such
19900S1454B2381 - 43 -
1 taxable. The duplicate may be corrected, amended or changed 2 after the first day of December as circumstances may require. 3 Section 38. Section 517 of the act is amended to read: 4 Section 517. Hearing Appeals Subsequent to Time Fixed.--[It 5 shall be the duty of the commissioners, acting as a] The board 6 [of revision, or the board for the assessment and revision of 7 taxes, as the case may be, to] shall hear appeals at any 8 subsequent time when they may be in session, previous to the 9 payment of the tax, and to make such alterations as they might 10 have done on the regular day of appeal: Provided, That no such 11 appeal shall be heard unless the appellant shall have given due 12 notice thereof to the assessor of the proper ward, borough, 13 town, township or district. 14 Section 39. Section 518.1(a) of the act, amended May 26, 15 1988 (P.L.409, No.69), is amended to read: 16 Section 518.1. Appeal to Court from Assessments; Collection 17 Pending Appeal; Payment into Court; Refunds.--(a) Any owner of 18 real estate or taxable property in this Commonwealth, who may 19 feel aggrieved by [the last or any future] an assessment or 20 valuation of his real estate or taxable property, may appeal 21 from the decision of [the county commissioners, acting as a 22 board of revision, or] the board [of revision of taxes, or the 23 board for the assessment and revision of taxes, or the Board of 24 Property Assessment, Appeals and Review, in counties of the 25 second class, as the case may be,] to the court and, thereupon, 26 the court shall proceed, at the earliest convenient time to be 27 by them appointed, of which notice shall be given to the [county 28 commissioners, acting as a board of revision, or the board of 29 revision of taxes, or the] board [for the assessment and 30 revision of taxes, or the Board of Property Assessment, Appeals 19900S1454B2381 - 44 -
1 and Review, in counties of the second class, as the case may 2 be,] to hear the said appeal and the proofs in the case and to 3 make such orders and decrees touching the matter complained of 4 as to the judges of said court may seem just and equitable 5 having due regard to the valuation and assessment made of other 6 real estate in such county or city, the costs of the appeal and 7 hearing to be apportioned or paid as the court may direct: 8 Provided, however, That the appeal shall not prevent the 9 collection of the taxes complained of, but in case the same 10 shall be reduced, then the excess shall be returned to the 11 person or persons who shall have paid the same: And provided 12 further, That the appellant may pay the amount of the tax 13 alleged to be due by reason of the assessment appealed from to 14 the tax collector, under protest in writing, in which case when 15 the tax is paid over to the taxing district, it shall be the 16 duty of the tax collector to notify the taxing district of such 17 payment under protest by delivering to it the protest in 18 writing. Whereupon, the taxing district with the exception of 19 cities of the second class and school districts of the first 20 class A within such counties shall be required to segregate 21 twenty-five per centum (25%) of the amount of the tax paid over, 22 and shall deposit the same in a separate account in the 23 depository in which the funds of the taxing district are 24 deposited, and shall not be permitted to expend any portion of 25 such segregated amount, unless it shall first petition the court 26 alleging that such segregated amount is unjustly withheld. 27 Thereupon, the court shall have power to order the use by the 28 taxing district of such portion of such segregated amount as 29 shall appear to said court to be reasonably free from dispute, 30 and the remainder of the segregated amount shall be held 19900S1454B2381 - 45 -
1 segregated by the taxing district pending the final disposition 2 of the appeal: Provided further, That upon final disposition of 3 the appeal the amount found to be due the appellant as a refund, 4 together with interest thereon, shall also be a legal set off or 5 credit against any taxes assessed against appellant by the same 6 taxing district and where a taxing district alleges that it is 7 unable to thus credit all of such refund in one year, the court, 8 upon application of either party, shall determine over what 9 period of time such refund shall be made, and shall fix the 10 amount thereof which shall be credited in any year or years. 11 This proviso shall be construed to apply to all refunds that are 12 now due, or may hereafter become due, as the result of appeals 13 from assessments that have not been finally determined or 14 adjusted at the time this act takes effect regardless whether 15 there has been a payment of any moneys into court or to the tax 16 collector under written protest. 17 * * * 18 Section 40. Section 518.2 of the act, amended December 17, 19 1986 (P.L.1680, No.194), is amended to read: 20 Section 518.2. Appeals to Court.--(a) In any appeal of an 21 assessment the court shall make the following determinations: 22 (1) The market value as of the date such appeal was filed 23 before the [county commissioners, acting as a board of revision 24 of taxes, or the] board [for the assessment and revision of 25 taxes]. In the event subsequent years have been made a part of 26 the appeal, the court shall determine the respective market 27 value for each such year. 28 (2) The common level ratio which was applicable in the 29 original appeal to the [county commissioners, acting as a board 30 of revision of taxes, or the] board [for the assessment and 19900S1454B2381 - 46 -
1 revision of taxes]. In the event subsequent years have been made 2 a part of the appeal, the court shall determine the respective 3 common level ratio for each such year published by the State Tax 4 Equalization Board on or before July 1 of the year prior to the 5 tax year being appealed. 6 (b) The court, after determining the market value of the 7 property pursuant to subsection (a)(1), shall then apply the 8 established predetermined ratio to such value unless the 9 corresponding common level ratio determined pursuant to 10 subsection (a)(2) varies by more than fifteen per centum (15%) 11 from the established predetermined ratio, in which case the 12 court shall apply the respective common level ratio to the 13 corresponding market value of the property. As an example, in 14 the case of a predetermined ratio (PDR) of thirty per centum 15 (30%), the following calculations would be made to achieve a 16 permissible ratio variance of twenty-five and one-half per 17 centum (25.5%) to thirty-four and one-half per centum (34.5%): 18 30% (PDR) x 15% = 4.5% 19 30% (PDR) + 4.5% = 34.5% 20 30% (PDR) - 4.5% = 25.5% 21 (b.1) When a county has effected a countywide revision of 22 the assessment which was used to develop the common level ratio 23 last determined by the board, the following shall apply: 24 (1) If a county changes its assessment base by applying a 25 change in predetermined ratio, the court shall apply the 26 percentage change between the existing predetermined ratio and 27 newly established predetermined ratio to the county's common 28 level ratio to establish the certified revised common level 29 ratio for the year in which the assessment was revised. 30 (2) If the county performs a countywide revision of 19900S1454B2381 - 47 -
1 assessments by revaluing the properties and applying an 2 established predetermined ratio, the court shall utilize the 3 established predetermined ratio instead of the common level 4 ratio for the year in which the assessment was revised and until 5 such time as the common level ratio determined by the State Tax 6 Equalization Board reflects the revaluing of properties 7 resulting from the revision of assessments. 8 (c) Nothing herein shall prevent any appellant from 9 appealing any base year valuation without reference to ratio. 10 Section 41. Section 519 of the act, repealed in part June 3, 11 1971 (P.L.118, No.6), is amended to read: 12 Section 519. Appeals to Supreme or [Superior] Commonwealth 13 Courts.--Any owner of real estate or taxable property in this 14 Commonwealth, or any county, city, borough, town, township, 15 school district or other public corporation having power and 16 authority to levy taxes on the assessment of his real estate or 17 taxable property in question, may appeal from the judgment, 18 order or decree of any court of common pleas to the Commonwealth 19 Court, and from the Commonwealth Court to the Supreme Court, in 20 any matter affecting the assessment of taxes on said property: 21 Provided, That the appeal shall not prevent the collection of 22 the taxes upon the assessment fixed or allowed by such judgment, 23 order or decree of the court of common pleas, but in case the 24 same shall be reduced, then the excess shall be returned to the 25 person or persons who shall have paid the same. 26 Section 42. The act is amended by adding articles to read: 27 ARTICLE VI 28 OPTIONAL ASSESSMENT REVISION PROCESS 29 Section 601. Definitions.--For the purposes of this Article: 30 (1) The term "board" shall mean Board of Assessment 19900S1454B2381 - 48 -
1 Revisions. 2 (2) The term "governing body" shall mean county 3 commissioners, if in a county of the first, second, or second A 4 class; or legislative policy-making body, if in a home rule 5 county. 6 Section 602. Availability of Optional Assessment Revision 7 Process.--The governing body may, by ordinance or resolution, 8 choose to adopt all or any part of the provisions of this 9 article in order to establish an alternative assessment revision 10 process which shall differ from the provisions of other articles 11 of this act. 12 Section 603. Adoption of Optional Assessment Revision 13 Process Binding.--In the event that the governing body shall 14 elect to exercise its right to choose an alternative assessment 15 revision process as set forth in section 601 of this act, then 16 such assessment revision process shall be final, binding and 17 irrevocable upon the county. 18 Section 604. Creation and Membership of the Board of 19 Assessment Revisions.--The governing body may appoint a Board of 20 Assessment Revisions. The board may consist of three, five or 21 seven members. A person appointed to the board shall be at least 22 twenty-one years of age and a resident of the county for at 23 least one year prior to appointment. A majority of the board 24 shall have knowledge of real property values within the county. 25 Section 605. Term of Office.--(a) The term of office of a 26 three member board shall be three years and shall be so fixed 27 that the term of office of one member shall expire each year. 28 (b) The term of office of a five member board shall be three 29 years and shall be so fixed that the term of office of no more 30 than two members shall expire each year: Provided, That upon the 19900S1454B2381 - 49 -
1 initial appointment of the members of a five member board, two 2 members shall be appointed for a one year term, one member shall 3 be appointed for a two year term and two members shall be 4 appointed for a three year term. 5 (c) The term of office of a seven member board shall be 6 three years and shall be so fixed that the term of office of no 7 more than three members shall expire each year: Provided, That 8 upon initial appointment of the members of a seven member board, 9 three members shall be appointed for a one year term, two 10 members shall be appointed for a two year term and two members 11 shall be appointed for a three year term. 12 Section 606. Vacancies.--The board give written notice to 13 the governing body that a vacancy exists on the board within 14 fifteen days of the occurrence of the vacancy. The governing 15 body shall fill the vacancy within thirty days of receipt of the 16 notice. Any person appointed to fill a vacancy shall possess the 17 qualifications set forth in section 603 of this act and shall 18 continue to be a member of the board until the expiration of the 19 term for which the vacancy occurred. 20 Section 607. Incompatible Offices.--No member of the board 21 shall hold any elected or appointed public office in a political 22 subdivision if the tax assessments in the political subdivision 23 are subject to review or determination by the board. 24 Section 608. Removal of Members.--Any member of the board 25 may be removed by a majority vote of the governing body for 26 reasons of malfeasance, misfeasance or nonfeasance in office or 27 for just cause. All proceedings pertinent to removal of members 28 of the board shall conform with all relevant aspects of 2 29 Pa.C.S. (relating to administrative law and procedure). 30 Section 609. Organization and Quorum of Board of Assessment 19900S1454B2381 - 50 -
1 Revisions.--The board shall organize annually during the first 2 week of February, electing from its membership for a term of one 3 year a chairman, vice chairman and secretary. An officer may be 4 elected to successive terms. The board shall not conduct any 5 business, hearing or proceeding unless a majority of the board 6 is present. 7 Section 610. Notice and Recording.--Notice of the decision 8 or determination shall be provided to the taxpayer in accordance 9 with applicable sections hereof and shall be duly recorded on 10 the assessment file of the taxpayer. 11 Section 611. Rules and Regulations.--The board may make, 12 amend, alter and rescind rules or regulations for its own 13 governance and for the conduct of its business and proceedings. 14 The rules and regulations shall be in writing and shall be made 15 available to any taxpayer upon request at the reasonable expense 16 of the taxpayer. 17 Section 612. Legal Counsel.--The board shall appoint an 18 attorney who shall not be the solicitor or an assistant 19 solicitor of the county, to serve as independent legal counsel. 20 The board shall define the duties and establish the compensation 21 of the legal counsel. It shall be the duty of the legal counsel 22 to provide legal advice and counsel on all matters, including, 23 but not limited to, the conduct of business, proceedings and 24 hearings of the board and to represent the board at judicial and 25 quasi-judicial proceedings in which the board is named as a 26 party. 27 Section 613. Compensation.--The compensation of the members 28 of the board shall be set annually by the salary board of the 29 county or the governing body if no salary board exists. 30 Section 614. Function of board.--The board shall make 19900S1454B2381 - 51 -
1 determinations and render decisions in the manner provided in 2 this act. 3 ARTICLE VII 4 OPTIONAL ASSESSMENT APPEALS PROCESS 5 Section 701. Definitions.--For the purposes of this Article: 6 (1) The term "board" shall mean Board of Assessment 7 Revisions. 8 (2) The term "governing body" shall mean county 9 commissioners, if in a county of the first, second, or second A 10 class; or legislative policy-making body, if in a home rule 11 county. 12 Section 702. Availability of Optional Assessment Appeals 13 Process.--The governing body may, by ordinance or resolution, 14 choose to adopt all or any part of the provisions of this 15 article in order to establish an alternative assessment appeals 16 process which shall differ from the provisions of other articles 17 of this act. 18 Section 703. Adoption of Optional Assessment Appeals Process 19 Binding.--In the event that the governing body shall elect to 20 exercise its right to choose an alternative assessment appeals 21 process as set forth in section 701 of this act, then such 22 assessment appeals process shall be final, binding and 23 irrevocable upon the county. 24 ARTICLE VII-A 25 ADMINISTRATIVE REVIEW 26 Section 701-A. Definitions.--For the purposes of this 27 Article: 28 (1) The term "board" shall mean Board of Assessment 29 Revisions. 30 (2) The term "governing body" shall mean county 19900S1454B2381 - 52 -
1 commissioners, if in a county of the first, second, or second A 2 class; or legislative policy-making body, if in a home rule 3 county. 4 Section 702-A. Informal Review Process.--(a) Within forty 5 days after receipt after any notice of assessment or 6 reassessment, including matters relevant to tax-exempt property, 7 any taxpayer or taxing district disputing such assessment, 8 reassessment or matter relevant to tax-exempt real property, 9 whether or not the value of the assessment shall have been 10 changed since the preceding or last assessment, shall have the 11 right to appeal such assessment or reassessment, in writing, to 12 the assessment office. 13 (b) Any taxpayer or taxing district choosing to appeal any 14 assessment or reassessment shall notify the county assessment 15 office, in writing, requesting one of the following options of 16 informal review: 17 (1) Meet informally with the chief assessor or the designee, 18 for review of the assessment or reassessment in question. 19 (2) Forego the review by the chief assessor and seek an 20 informal review directly with the board or a panel of the board. 21 (c) In the event the taxpayer or taxing district shall 22 choose to meet initially with the chief assessor for review of 23 any assessment or reassessment, and subsequently disagree with 24 the written determination rendered by the chief assessor as set 25 forth in section 703-A(c) any subsequent appeal must be filed 26 with the board or a panel thereof for an informal review before 27 the taxpayer or taxing district may seek an appeal under 28 Articles VII-B and VII-D. 29 Section 703-A. Informal Review by Chief Assessor.--(a) Upon 30 election by the taxpayer or taxing district to meet informally 19900S1454B2381 - 53 -
1 with the chief assessor, the assessor shall, without limitation 2 or restriction, make available data used to determine the 3 assessment, disclose the methodology applied during the 4 assessment process, and make available and provide access to any 5 other information relating to the assessment and the assessment 6 process. A copy of all information available under this 7 provision, including, but not limited to, records, reports and 8 data shall be furnished by the assessor to the taxpayer upon 9 request at the expense of the taxpayer. 10 (b) The taxpayer or taxing district may present to the 11 assessor information and data relevant to the disputed 12 assessment. In any review proceedings under any provision of 13 this article, all witnesses offering any testimony or evidence 14 relative to any aspect of the value of the real estate subject 15 to assessment or reassessment shall be required to disclose, 16 under oath, the specific circumstances under which such witness 17 receives compensation for the provision of such testimony or 18 evidence. 19 (c) Following a comprehensive review of all information 20 available relative to the disputed assessment, the chief 21 assessor shall execute a written determination within twenty 22 days after the last informal meeting with the taxpayer or taxing 23 district or before the thirtieth day of August, whichever is 24 later. 25 (d) Failure by the chief assessor to timely hold meetings or 26 to file a written determination within the times prescribed in 27 this section shall not preclude the disputing taxpayer or taxing 28 district from pursuing further appeals under this article. 29 Section 704-A. Informal Review by Board.--(a) In the event 30 that the taxpayer or taxing district shall disagree with the 19900S1454B2381 - 54 -
1 written determination of the chief assessor under section 702-A, 2 the taxpayer shall within ten days of receipt of said 3 determination have the right to informally meet with the board 4 or a panel thereof to discuss the basis of the assessment, the 5 review by the chief assessor and the possible revaluation of the 6 assessment. Informal review by the board or a panel thereof 7 shall be a prerequisite to any further appellate procedure set 8 forth herein. In the event that the taxpayer or taxing district 9 follows either of the options enumerated below, then the 10 provisions of the following clauses shall apply to that informal 11 review process: 12 (1) Elects to informally meet with the board or a panel 13 thereof to discuss the basis of the assessment following a 14 disagreement with the written determination of the chief 15 assessor; or 16 (2) Elects to seek a revision of the assessment directly 17 with the board or a panel thereof as set forth in section 702- 18 A(b)(2). 19 (b) Without limitation or restriction, the board or a panel 20 thereof shall make available data used to determine and review 21 the assessment, disclose the methodology applied during the 22 assessment and review process, and make available and provide 23 access to any other information relating to the assessment and 24 the assessment review process. A copy of all information 25 available under this provision, including, but not limited to, 26 records, reports, and date shall be furnished by the board or a 27 panel thereof to the taxpayer upon request at the expense of the 28 taxpayer. 29 (c) The taxpayer or taxing district may present to the board 30 or a panel thereof information and data relevant to the disputed 19900S1454B2381 - 55 -
1 assessment and the assessment review process. 2 (d) Following a comprehensive review of all information 3 available relative to the disputed assessment and the review 4 process, the board or a panel thereof shall execute a written 5 determination within twenty days after the last informal meeting 6 with the taxpayer or taxing district or before the thirtieth day 7 of August, whichever is later. 8 (e) Failure by the board to conduct meetings or execute a 9 written determination with the times prescribed in this section 10 shall not preclude the disputing taxpayer or taxing district 11 from pursuing further appeals under this article. 12 Section 705-A. Agreement Upon Assessment.--(a) In the event 13 that the taxpayer and the assessor or the board shall reach an 14 agreement upon the assessment following the informal review 15 process set forth in section 702-A, the taxpayer shall execute 16 an approval of the written determination which shall be binding 17 upon the taxpayer and the county, unless an appeal is filed by 18 any taxing body. 19 (b) Copies of the written determination approved by the 20 taxpayer shall be provided to all appropriate taxing bodies. 21 (c) Any taxing body which appeals the written determination 22 shall file the appeal within thirty days after receipt of the 23 written determination approved by the taxpayer. 24 Section 706-A. Appeal of Assessor's or Board 25 Determination.--In the event that the taxpayer shall disagree 26 with the written determination following the informal review 27 process set forth in this Article, the taxpayer shall elect the 28 appeals process set forth under either Articles VII-B or VII-C. 29 Section 707-A. Prerequisite to Appeals Process.--Any 30 taxpayer who disputes any notice of assessment or reassessment 19900S1454B2381 - 56 -
1 shall proceed under the provisions of section 702-A as a 2 prerequisite to the appeals process set forth in Articles VII-B 3 or VII-C. Appeals under Article VII-B or VII-C shall be filed 4 within thirty days after receipt of the board's written 5 determination. 6 ARTICLE VII-B 7 APPEALS TO BOARD 8 Section 701-B. 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-B. Conformity with Local Agency Law.--The 17 practice, procedure and judicial review of all appeals filed 18 with the board shall conform with all relevant aspects of Title 19 2 of the Pennsylvania Consolidated Statutes (relating to 20 administrative law and procedures). 21 Section 703-B. Factors in Determinations of the Board.--(a) 22 In any appeal of an assessment the board shall make the 23 following determinations: 24 (1) The market value as of the date such appeal was filed 25 before the board. 26 (2) The common level ratio published by the State Tax 27 Equalization Board on or before July 1 of the year prior to the 28 tax year being appealed to the board. 29 (b) The board, after determining the market value of the 30 property, shall then apply the established predetermined ratio 19900S1454B2381 - 57 -
1 to such value unless the common level ratio published by the 2 State Tax Equalization Board on or before July 1 of the year 3 prior to the tax year being appealed to the board varies by more 4 than fifteen percentum from the established predetermined ratio, 5 in which case the board shall apply that same common level ratio 6 to the market value of the property. As an example, in the case 7 of a predetermined ratio (PDR) of thirty per centum (30%), the 8 following calculations would be made to achieve a permissible 9 ratio variance of twenty-five and one-half per centum (25.5%) to 10 thirty-four and one-half per centum (34.5%): 11 30% (PDR) x 15% = 4.5% 12 30% (PDR) + 4.5% = 34.5% 13 30% (PDR) - 4.5% = 25.5% 14 Therefore twenty-five and one-half per centum (25.5%) to thirty- 15 four and one-half per centum (34.5%) would be the permissible 16 ratio variance. 17 (b.1) When a county has effected a countywide revision of 18 the assessment which was used to develop the common level ratio 19 last determined by the board, the following shall apply: 20 (1) If a county changes its assessment base by applying a 21 change in predetermined ratio, the board 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 board 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 19900S1454B2381 - 58 -
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 (d) Persons who have suffered catastrophic losses to their 7 property shall have the right to appeal before the Board of 8 Assessment Revisions within the remainder of the county fiscal 9 year in which the catastrophic loss occurred, or within six 10 months of the date on which the catastrophic loss occurred, 11 whichever time period is longer. The duty of the Board of 12 Assessment Revisions shall be to reassess the value of the 13 property in the following manner: the value of the property 14 before the catastrophic loss, based on the percentage of the 15 taxable year for which the property stood at its former value, 16 shall be added to the value of the property after the 17 catastrophic loss, based on the percentage of the taxable year 18 for which the property stood at its reduced value. Any property 19 improvements made subsequent to the catastrophic loss in the 20 same tax year shall not be included in the reassessment 21 described in this subsection for that tax year. Any adjustments 22 in assessment under this subsection shall be reflected by the 23 appropriate taxing authorities in the form of a credit for the 24 succeeding tax year. As used in this section, "catastrophic 25 loss" means any loss due to mine subsidence, fire, flood or 26 other natural disaster which affects the physical state of the 27 real property and which exceeds fifty percentum of the market 28 value of the real property prior to the loss. 29 Section 704-B. Notice.--Notice shall be given to the public, 30 the taxpayer, other taxing bodies and to any other person who 19900S1454B2381 - 59 -
1 has made a timely request for the same. Notices shall be given 2 at such time and in such manner as shall be prescribed by the 3 rules of the Board of Assessment Revisions. 4 Section 705-B. Appearances; Required Disclosures.--(a) The 5 parties to the hearing before the board shall be the chief 6 assessor or his/her designee, the taxpayer, representatives of 7 aggrieved taxing bodies and any other persons or organizations 8 permitted to appear by the board. The board shall have the power 9 to require that all persons who wish to be considered parties 10 enter appearances in writing on forms provided by the board for 11 that purpose. 12 (b) All witnesses providing testimony at the hearing 13 relative to any aspect of the value of the real estate subject 14 to assessment or reassessment shall be required to disclose, 15 under oath, the specific circumstances under which such witness 16 receives compensation by any party to the hearing for the 17 provision of such testimony. 18 Section 706-B. Oaths and Subpoenas.--The chairman of the 19 board shall have the power to administer oaths and issue 20 subpoenas to compel the attendance of witnesses and the 21 production of relevant documents and papers, including witnesses 22 and documents requested by the parties. 23 Section 707-B. Representation by Counsel.--The parties shall 24 have the discretion to retain private legal counsel and shall be 25 afforded the opportunity to respond and present evidence and 26 argument and cross-examine adverse witnesses on all relevant 27 issues. 28 Section 708-B. Rules of Evidence.--Formal rules of evidence 29 shall not apply, but irrelevant, immaterial or unduly 30 repetitious evidence may be excluded. 19900S1454B2381 - 60 -
1 Section 709-B. Record of Proceedings.--The board shall keep 2 a stenographic record of the proceedings and a transcript of the 3 proceedings and copies of graphic or written material received 4 in evidence shall be made available to any party at reasonable 5 expense. 6 Section 710-B. Communication with Parties.--The board shall 7 not communicate directly or indirectly, with any party or 8 his/her representatives in connection with any issue involved 9 except upon notice and opportunity for all parties to 10 participate, and shall not consider any communication, reports, 11 staff memoranda or other materials unless the parties are 12 afforded an opportunity to contest the material so considered 13 and shall not inspect the property or its surroundings after the 14 commencement of hearings with any party or his/her 15 representative unless all parties are given an opportunity to be 16 present. 17 Section 711-B. Decision of the Board; Delivery of Decision 18 and Appeal.--(a) The board shall render a written decision 19 within forty-five days after the last hearing before the board. 20 (b) Each decision shall be accompanied by findings of fact 21 and conclusions based thereon together with the reasons 22 therefor. Conclusions based on any provisions of this or any 23 other act or of any ordinance, rule or regulation shall contain 24 a reference to the provision relied on and the reasons why the 25 conclusion is deemed appropriate in light of the facts found. 26 (c) A copy of the final decision shall be delivered to the 27 taxpayer, the chief assessor and any taxing bodies or parties 28 which have entered an appearance personally or by mail. 29 (d) Any taxpayer who disagrees with the final written 30 decision of the board shall have the right to appeal the board 19900S1454B2381 - 61 -
1 decision to the court of common pleas within thirty days after 2 receipt of the decision. 3 ARTICLE VII-C 4 APPEALS TO COURTS OF COMMON PLEAS 5 Section 701-C. Proceedings.--Appeals to a court of common 6 pleas shall be conducted as follows: 7 (1) If the appeal is taken from a determination of the board 8 following a formal hearing, the provisions of section 721 shall 9 govern the conduct of the proceeding. 10 (2) If the appeal is taken directly from a decision made 11 following an informal review, the proceeding on appeal shall be 12 conducted de novo in accordance with the Rules of Civil 13 Procedure that would be applicable if the action was initially 14 commenced in the court of common pleas. 15 Section 702-C. Factors in Determinations of the Court.--(a) 16 In any appeal of an assessment the court shall make the 17 following determinations: 18 (1) The market value as of the date such appeal was filed 19 before the board. In the event subsequent years have been made a 20 part of the appeal, the court shall determine the respective 21 market value for each such year. 22 (2) The common level ratio which was applicable in the 23 original appeal to the Board of Assessment Revisions. In the 24 event subsequent years have been made a part of the appeal, the 25 court shall determine the respective common level ratio for each 26 such year published by the State Tax Equalization Board on or 27 before July 1 of the year prior to the tax year being appealed. 28 (b) The court, after determining the market value of the 29 property pursuant to subsection (a)(1), shall then apply the 30 established predetermined ratio to such value unless the 19900S1454B2381 - 62 -
1 corresponding common level ratio determined pursuant to 2 subsection (a)(2) varies by more than fifteen percentum from the 3 established predetermined ratio, in which case the court shall 4 apply the respective common level ratio to the corresponding 5 market value of the property. As an example, in the case of a 6 predetermined ratio (PDR) of thirty per centum (30%), the 7 following calculations would be made to achieve a permissible 8 ratio variance of twenty-five and one-half per centum (25.5%) to 9 thirty-four and one-half per centum (34.5%): 10 30% (PDR) x 15% = 4.5% 11 30% (PDR) + 4.5% = 34.5% 12 30% (PDR) - 4.5% = 25.5% 13 (b.1) When a county has effected a countywide revision of 14 the assessment which was used to develop the common level ratio 15 last determined by the board, the following shall apply: 16 (1) If a county changes its assessment base by applying a 17 change in predetermined ratio, the court shall apply the 18 percentage change between the existing predetermined ratio and 19 newly established predetermined ratio to the county's common 20 level ratio to establish the certified revised common level 21 ratio for the year in which the assessment was revised. 22 (2) If the county performs a countywide revision of 23 assessments by revaluing the properties and applying an 24 established predetermined ratio, the court shall utilize the 25 established predetermined ratio instead of the common level 26 ratio for the year in which the assessment was revised and until 27 such time as the common level ratio determined by the State Tax 28 Equalization Board reflects the revaluing of properties 29 resulting from the revision of assessments. 30 (c) Nothing herein shall prevent any appellant from 19900S1454B2381 - 63 -
1 appealing any base year valuation without reference to ratio. 2 Section 703-C. Hearing by Court or Master; Required 3 Disclosures.--(a) The court may hear the testimony or, upon its 4 own motion or the motion of any party, may appoint a master with 5 respect to all matters to hear the testimony and return the 6 record and a transcript of the testimony to the court, together 7 with a report and recommendation. The order of appointment shall 8 specify the matters which are referred to the master. 9 (b) Any witness providing testimony before the court or a 10 master relative to any aspect of the value of the real estate 11 subject to assessment or reassessment shall be required to 12 disclose, under oath, the specific circumstances under which 13 such witness receives compensation by any party to these 14 proceedings for the provision of such testimony. 15 Section 704-C. Notice of Master's Hearing.--Written notice 16 of the hearing shall be given to each attorney of record by the 17 master or, if no attorney has appeared of record for a party, 18 notice of the hearing shall be given the party by the master. 19 Section 705-C. Master's Report.--(a) The master shall file 20 the record and a transcript of the testimony together with the 21 report and recommendation within thirty days after the receipt 22 of the transcript by the master. 23 (b) The master shall immediately send notice of the filing 24 of the report to each party and shall accompany the notice with 25 a copy of the report and recommendation. 26 (c) The master's report shall contain findings of fact, 27 conclusions of law and a recommendation. A transcript of the 28 testimony, the exhibits, pleadings and other papers in the 29 action shall be attached to the report. 30 (d) The findings of fact shall include a summary of the 19900S1454B2381 - 64 -
1 evidence with appropriate comprehensive discussion. 2 (e) The conclusions of law shall include a discussion of the 3 law and the facts and the legal conclusions reached by the 4 master. 5 (f) The recommendation shall state the assessment valuation 6 which the master deems to be equitable under all factual 7 circumstances and in conformity with all relevant legal 8 principles applicable to the real property of the taxpayer. The 9 master shall attach a proposed decree. 10 Section 706-C. Exceptions to Master's Report.--(a) Within 11 twenty days after notice of the filing of the master's report 12 has been mailed, exceptions may be filed by any party to the 13 report or any part thereof, to rulings on objections to 14 evidence, to statements or findings of fact, to conclusions of 15 law or to any other matters occurring during the hearing. Each 16 exception shall set forth a separate objection precisely and 17 without discussion. Matters not covered by exceptions are deemed 18 waived unless, prior to entry of the final decree, leave is 19 granted file exceptions raising those matters. 20 (b) If no exceptions are filed to the master's report within 21 the twenty-day period, the court shall review the report and if 22 approved shall enter a final decree. 23 (c) If exceptions are filed, the court shall hear argument 24 on the exceptions and enter an appropriate final decree. No 25 Motion for Post-Trial Relief may be filed to the final decree. 26 Section 707-C. Rules of Court.--The court is hereby 27 authorized to make and adopt such rules and practices as may be 28 necessary to carry this act into effect which are consistent 29 with the Rules of Civil Procedure and to regulate proceedings 30 before masters, and to fix their fees. 19900S1454B2381 - 65 -
1 Section 43. The heading of Article VI of the act is amended 2 to read: 3 ARTICLE [VI] VIII 4 REPEALS 5 Section 44. Sections 601 and 602 of the act are amended to 6 read: 7 Section [601] 801. The following acts and parts of acts are 8 hereby repealed as respectively indicated: 9 (1) Section two of the act approved the third day of April, 10 one thousand eight hundred and four (Pamphlet Laws, five hundred 11 seventeen), entitled "An act directing the Mode of selling 12 unseated Lands for Taxes," so far as it relates to the 13 assessment of unseated lands. 14 (2) Section one of the act approved the fourth day of April, 15 one thousand eight hundred and five (Pamphlet Laws, two hundred 16 sixty-five), entitled "A supplement to the act, entitled 'An act 17 to raise and collect County Rates and Levies,'" absolutely. 18 (3) Section one of the act approved the twenty-eighth day of 19 March, one thousand eight hundred and six (Pamphlet Laws, six 20 hundred forty-four), entitled "A supplement to the act, entitled 21 'An act enjoining certain duties on the holders of warrants not 22 executed, and on the holders of unseated lands,'" absolutely. 23 (4) The act approved the twenty-eighth day of March, one 24 thousand eight hundred and eight (Pamphlet Laws, one hundred 25 sixty-six), entitled "A further supplement to the act entitled 26 'An act for raising county rates and levies,'" absolutely. 27 (5) Section one of the act approved the thirtieth day of 28 March, one thousand eight hundred and twenty-two (Pamphlet Laws, 29 one hundred six), entitled "A further supplement to an act 30 entitled 'An act to raise and collect county rates and levies,'" 19900S1454B2381 - 66 -
1 absolutely. 2 (6) The act approved the fifteenth day of February, one 3 thousand eight hundred and thirty-two (Pamphlet Laws, seventy- 4 nine), entitled "A supplement to an act entitled 'An act to 5 increase the county rates and levies for the use of the 6 Commonwealth,' passed the twenty-fifth day of March, Anno 7 Domini, one thousand eight hundred and thirty-one," absolutely. 8 (7) Sections six, seven, eight and nine of the act approved 9 the eleventh day of March, one thousand eight hundred and 10 thirty-four (Pamphlet Laws, one hundred seventeen), entitled "An 11 act relating to Inns, Taverns, and retailers of vinous and 12 spirituous liquors," absolutely. 13 (8) Sections two, three, four, five, six, seven, eight, 14 nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, 15 twenty-three and twenty-four of the act approved the fifteenth 16 day of April, one thousand eight hundred and thirty-four 17 (Pamphlet Laws, five hundred nine), entitled "An act relating to 18 county rates and levies and township rates and levies," 19 absolutely. 20 (9) Sections eighty-seven, eighty-eight and eighty-nine of 21 the act approved the fifteenth day of April, one thousand eight 22 hundred and thirty-four (Pamphlet Laws, five hundred thirty- 23 seven), entitled "An act relating to counties and townships, and 24 county and township officers," absolutely. 25 (10) Section two of the act approved the twenty-eighth day 26 of February, one thousand eight hundred and thirty-five 27 (Pamphlet Laws, forty-five), entitled "A supplement to the act 28 relating to county rates and levies, and township rates and 29 levies, and to the act relating to counties and townships, and 30 county and township officers," so far as it relates to 19900S1454B2381 - 67 -
1 assessors. 2 (11) Section twenty-nine of the act approved the sixteenth 3 day of April, one thousand eight hundred and thirty-eight 4 (Pamphlet Laws, five hundred fourteen), entitled "An act to 5 authorize the committee of the estate of Michael Fox, a lunatic, 6 to sell and convey certain real estate, and for other purposes," 7 absolutely. 8 (12) Section three of the act approved the second day of 9 July, one thousand eight hundred and thirty-nine (Pamphlet Laws, 10 five hundred seventy-six), entitled "An act to authorize the 11 Administrators of Henry Mineum, late of Crawford county, 12 deceased, to sell and convey certain real estate, and for other 13 purposes," absolutely. 14 (13) The act approved the fifteenth day of May, one thousand 15 eight hundred and forty-one (Pamphlet Laws, three hundred 16 ninety-three), entitled "An act to Establish a Uniform Mode for 17 the Valuation of Property and Assessment of Taxes," absolutely. 18 (14) Section sixty-six of the act approved the fourth day of 19 March, one thousand eight hundred and forty-two (Pamphlet Laws, 20 forty-three), entitled "An act Regulating Election Districts and 21 for other purposes," absolutely. 22 (15) Section twenty-one of the act approved the twelfth day 23 of April, one thousand eight hundred and forty-two (Pamphlet 24 Laws, two hundred sixty-two), entitled "A supplement to an act, 25 entitled 'An act authorizing the Governor to incorporate the 26 Tioga Navigation Company,' passed the twenty-six day of 27 February, one thousand eight hundred and twenty-six, and for 28 other purposes," absolutely. 29 (16) Section fifty-nine of the act approved the eleventh day 30 of July, one thousand eight hundred and forty-two (Pamphlet 19900S1454B2381 - 68 -
1 Laws, three hundred twenty-one), entitled "An act regulating 2 election districts and for other purposes," absolutely. 3 (17) Sections nine, ten, eleven, twelve, thirteen and 4 fourteen of the act approved the twenty-seventh day of July, one 5 thousand eight hundred and forty-two (Pamphlet Laws, four 6 hundred and forty-one), entitled "An act to provide for the 7 ordinary expenses of the government, payment of the interest 8 upon the State debt, receiving of proposals for the sale of the 9 public works, and for other purposes," absolutely. 10 (18) Section thirty-two of the act approved the twenty-ninth 11 day of April, one thousand eight hundred and forty-four 12 (Pamphlet Laws, four hundred eighty-six), entitled "An act to 13 reduce the state debt, and to increase the Pennsylvania canal 14 and railroad company," absolutely. 15 (19) Section one of the act approved the first day of April, 16 one thousand eight hundred and forty-five (Pamphlet Laws, two 17 hundred eighty), entitled "An act relating to taxes on ground 18 rents and real estate," absolutely. 19 (20) Section sixteen of the act approved the twenty-second 20 day of April, one thousand eight hundred forty-six (Pamphlet 21 Laws, four hundred eighty-six), entitled "An act to provide for 22 the reduction of the public debt," absolutely, and section 23 twenty-three thereof, so far as it relates to the assessment of 24 real property of decedents. 25 (21) Section thirty-four of the act approved the tenth day 26 of April, one thousand eight hundred and forty-nine (Pamphlet 27 Laws, five hundred seventy), entitled "An act to create a 28 sinking fund, and to provide for the gradual and certain 29 extinguishment of the debt of the Commonwealth," absolutely. 30 (22) Section five of the act approved the fifth day of 19900S1454B2381 - 69 -
1 April, one thousand eight hundred and forty-nine (Pamphlet Laws 2 (one thousand eight hundred and fifty), nine hundred sixty-two), 3 entitled "An act to incorporate the Union cemetery of Fayette 4 county; to exempt the hall of the Sons of Temperance, in the 5 district of Southwark, Philadelphia county, from taxation; and 6 relative to the duties of assessors," absolutely. 7 (23) Section fifteen of the act approved the twenty-fifth 8 day of April, one thousand eight hundred and fifty (Pamphlet 9 Laws, five hundred sixty-nine), entitled "An act relating to the 10 bail of executrixes; to partition in the orphans' court and 11 common pleas; to colored convicts in Philadelphia, to the 12 limitation of actions against corporations; to actions enforcing 13 the payment of ground rent; to trustees of married women; to 14 appeals from awards of arbitrators by corporations; to hawkers 15 and pedlers in the counties of Butler and Union; to the payment 16 of costs in actions by informers in certain cases; to taxing 17 lands situate in different townships; and in relation to fees of 18 county treasurers of Lycoming, Clinton and Schuylkill; to 19 provide for recording the accounts of executors, administrators, 20 guardians and auditors' reports; and to amend and alter existing 21 laws relative to the administration of justice in this 22 Commonwealth," absolutely. 23 (24) Section thirteen of the act approved the fourteenth day 24 of April, one thousand eight hundred and fifty-one (Pamphlet 25 Laws, six hundred twenty-two), entitled "An act to incorporate 26 the Western Insurance Company, relative to the tax on the 27 Lebanon Valley Railroad, to taxation on exempt property, to 28 affidavits of defense in the Common Pleas of Schuylkill county, 29 and relating to the claim of Henry L. Patterson," absolutely. 30 (25) The act approved the eleventh day of February, one 19900S1454B2381 - 70 -
1 thousand eight hundred and fifty-nine (Pamphlet Laws, thirty- 2 seven), entitled "An act relating to the Boards of Revision in 3 the several counties of this Commonwealth," absolutely. 4 (26) The act approved the fifth day of April, one thousand 5 eight hundred and fifty-nine (Pamphlet Laws, three hundred 6 sixty-three), entitled "An act relative to incorporated Cemetery 7 Companies," absolutely. 8 (27) The act approved the tenth day of April, one thousand 9 eight hundred and sixty-seven (Pamphlet Laws, sixty-six), 10 entitled "An act granting an increase of capital to literary, or 11 charitable, institutions, becoming soldiers' orphan schools," 12 absolutely. 13 (28) The act approved the twenty-eighth day of April, one 14 thousand eight hundred and sixty-eight (Pamphlet Laws, one 15 hundred-five), entitled "An act supplementary to the act 16 relating to county rates and levies and township rates and 17 levies," absolutely. 18 (29) The act approved the twenty-fourth day of April, one 19 thousand eight hundred and sixty-nine (Pamphlet Laws, ninety- 20 five), entitled "An act explanatory of an act granting an 21 increase of capital to literary or charitable institutions 22 becoming soldiers' orphans' schools, approved April tenth, one 23 thousand eight hundred and sixty-seven," absolutely. 24 (30) The act approved the eighth day of April, one thousand 25 eight hundred and seventy-three (Pamphlet Laws, sixty-four), 26 entitled "An act to repeal all laws exempting real estate from 27 taxation," absolutely. 28 (31) The act approved the twentieth day of April, one 29 thousand eight hundred and seventy-six (Pamphlet Laws, forty- 30 four), entitled "An act authorizing appeals from assessments in 19900S1454B2381 - 71 -
1 this Commonwealth to the court of common pleas," absolutely. 2 (32) Section two of the act approved the tenth day of May, 3 one thousand eight hundred and seventy-eight (Pamphlet Laws, 4 fifty-one), entitled "A supplement to an act, entitled 'An act 5 to prescribe the manner in which the courts may divide boroughs 6 into wards,' approved the fourteenth day of May, Anno Domini one 7 thousand eight hundred and seventy-four," absolutely. 8 (33) The act approved the twenty-fourth day of May, one 9 thousand eight hundred and seventy-eight (Pamphlet Laws, one 10 hundred thirty-one), entitled "An act to determine the residence 11 of owners and occupants of land, when the dividing line between 12 a township and a borough passes through the mansion house, and 13 prescribing the duties of assessors in such cases," absolutely. 14 (34) Section one of the act approved the twenty-fourth day 15 of May, one thousand eight hundred and seventy-eight (Pamphlet 16 Laws, one hundred thirty-three), entitled "A supplement to an 17 act, approved April twentieth, one thousand eight hundred and 18 seventy-six, entitled 'An act authorizing appeals from 19 assessments in this Commonwealth to the courts of common pleas,' 20 and limiting taxation, without the approval of the court of 21 quarter sessions, until the next triennial assessment, where the 22 county valuation has been raised to exceed three hundred and 23 fifty per cent," absolutely. 24 (35) The act approved the fourth day of June, one thousand 25 eight hundred and seventy-nine (Pamphlet Laws, ninety), entitled 26 "A supplement to an act, entitled 'An act to exempt from 27 taxation public property used for public purposes, and places of 28 religious worship, places of burial not used or held for private 29 or corporate profit, and institutions of purely public charity,' 30 approved the fourteenth day of May, Anno Domini one thousand 19900S1454B2381 - 72 -
1 eight hundred and seventy-four," absolutely. 2 (36) The act approved the first day of June, one thousand 3 eight hundred and eighty-three (Pamphlet Laws, fifty-one), 4 entitled "An act to require the assessors of the several 5 townships within this Commonwealth to assess all seated lands in 6 the county in which the mansion house is situated where county 7 lines divide a tract of land," absolutely. 8 (37) The act approved the thirteenth day of June, one 9 thousand eight hundred and eighty-three (Pamphlet Laws, one 10 hundred twelve), entitled "An act requiring the several 11 assessors of this Commonwealth to make return of timber lands," 12 absolutely. 13 (38) Section two of the act approved the thirteenth day of 14 June, one thousand eight hundred and eighty-three (Pamphlet 15 Laws, one hundred eighteen), entitled "An act ceding concurrent 16 jurisdiction of this State over certain lands owned or hereafter 17 acquired by the United States," absolutely. 18 (39) The act approved the twenty-fourth day of March, one 19 thousand eight hundred and eighty-seven (Pamphlet Laws, one 20 hundred ninety-five), entitled "An act amending the eighty-ninth 21 section of the act, entitled 'An act relating to counties and 22 townships and county and township officers,' approved the 23 fifteenth day of April, Anno Domini one thousand eight hundred 24 and thirty-four," absolutely. 25 (40) Sections three and four of the act approved the 26 fourteenth day of February, one thousand eight hundred and 27 eighty-nine (Pamphlet Laws, seven), entitled "An act to 28 authorize the election of assessors for three years, in the 29 several boroughs and townships of this Commonwealth," 30 absolutely. 19900S1454B2381 - 73 -
1 (41) The act approved the nineteenth day of April, one 2 thousand eight hundred and eighty-nine (Pamphlet Laws, thirty- 3 seven), entitled "An act authorizing appeals from assessments of 4 taxes in this Commonwealth to the courts of common pleas," 5 absolutely. 6 (42) Section two of the act approved the eighth day of May, 7 one thousand eight hundred and eighty-nine (Pamphlet Laws, one 8 hundred thirty-three), entitled "An act to amend an act, 9 entitled 'An act to authorize the election of assessors for 10 three years in the several boroughs and townships of this 11 Commonwealth,' approved the fourteenth day of February, Anno 12 Domini one thousand eight hundred and eighty-nine," absolutely. 13 (43) The act approved the ninth day of May, one thousand 14 eight hundred and eighty-nine (Pamphlet Laws, one hundred 15 thirty-nine), entitled "An act to authorize the triennial 16 election of county assessors in cities of the third class," 17 absolutely. 18 (44) The act approved the twentieth day of April, one 19 thousand eight hundred and ninety-seven (Pamphlet Laws, twenty- 20 eight), entitled "An act to designate a uniform date when the 21 commissioners of the several counties shall issue their precepts 22 to assessors to make the triennial assessment of property, and 23 fixing a time for the return thereof," absolutely. 24 (45) The act approved the fifth day of May, one thousand 25 eight hundred and ninety-seven (Pamphlet Laws, thirty-nine), 26 entitled "An act to authorize the county commissioners to 27 appoint assessors in cases where the assessor refuses or 28 neglects to qualify, or refuses or neglects to receive the 29 precept and books at the time designated by the commissioners to 30 begin their several duties," absolutely. 19900S1454B2381 - 74 -
1 (46) The act approved the twenty-sixth day of June, one 2 thousand nine hundred and one (Pamphlet Laws, six hundred one), 3 entitled "An act authorizing appeals from the decision of the 4 various courts of common pleas, in assessment of taxes cases, to 5 the Supreme or Superior Court of the Commonwealth," absolutely. 6 (47) The act approved the ninth day of July, one thousand 7 nine hundred and one (Pamphlet Laws, six hundred thirteen), 8 entitled "An act to amend section two of an act, entitled 'An 9 act to amend an act, entitled "An act to authorize the election 10 of assessors for three years in the several boroughs of this 11 Commonwealth," approved the eighth day of May, Anno Domini one 12 thousand eight hundred and eighty-nine; regulating the duty of 13 the assessors, and providing that in making the valuation of the 14 property the assessor of all the wards shall act as a board of 15 assessors," absolutely. 16 (48) The act approved the twenty-third day of April, one 17 thousand nine hundred and three (Pamphlet Laws, two hundred 18 ninety-two), entitled "An act to designate a uniform date when 19 the commissioners of the several counties shall issue their 20 precepts to assessors to make the triennial assessments, and the 21 reassessment between the periods of the triennial assessment, of 22 property, and fixing the time for the return thereof," 23 absolutely. 24 (49) The act approved the twenty-seventh day of April, one 25 thousand nine hundred and three (Pamphlet Laws, three hundred 26 twenty-six), entitled "An act to provide for, and to determine 27 the place of, the assessment of coal and minerals underlying 28 seated lands, in cases of severed ownership, where the same are 29 divided by county lines," absolutely. 30 (50) Section two of the act approved the seventeenth day of 19900S1454B2381 - 75 -
1 March, one thousand nine hundred and five (Pamphlet Laws, forty- 2 five), entitled "An act to amend an act, entitled 'An act ceding 3 concurrent jurisdiction of this State over certain lands owned 4 or hereafter acquired by the United States,' approved the 5 thirteenth day of June, one thousand eight hundred and eighty- 6 three," absolutely. 7 (51) The act approved the twentieth day of April, one 8 thousand nine hundred and five (Pamphlet Laws, two hundred 9 thirty-four), entitled "An act providing that property provided 10 and maintained by public or private charity, and used for public 11 libraries, museums or art galleries, shall be exempt from 12 taxation during such use," absolutely. 13 (52) The act approved the twenty-fifth day of May, one 14 thousand nine hundred and seven (Pamphlet Laws, two hundred 15 thirty-two), entitled "An act to further amend an act, entitled 16 'An act amending the eighty-ninth section of the act, entitled 17 "An act relating to counties and townships and to county and 18 township officers,"' approved the fifteenth day of April, Anno 19 Domini one thousand eight hundred and thirty-four, and amendment 20 thereto, approved the twenty-fourth day of May, Anno Domini one 21 thousand eight hundred and eighty-seven, making the compensation 22 of assessors two dollars and fifty cents per day," absolutely. 23 (53) The act approved the twenty-third day of April, one 24 thousand nine hundred and nine (Pamphlet Laws, one hundred 25 forty-six), entitled "An act allowing mileage to assessors and 26 assistant assessors, whose duties pertain to assessments for 27 purposes of State and county taxation, or either, when traveling 28 to or from the county-seats of their respective counties, or 29 attending before the county commissioners elsewhere than at the 30 county-seat," absolutely. 19900S1454B2381 - 76 -
1 (54) The act approved the twenty-seventh day of April, one 2 thousand nine hundred and nine (Pamphlet Laws, two hundred 3 forty-four), entitled "An act authorizing the county 4 commissioners of the several counties of this Commonwealth, who 5 are, by the tenth section of the act of July twenty-seventh, one 6 thousand eight hundred and forty-two, and the forty-first 7 section of the act of April twenty-nine, one thousand eight 8 hundred and forty-four, constituted a 'Board of Revision,' to do 9 and perform the duties of said Board of Revision upon the same 10 day, and at the same time and place, of holding the appeals for 11 the several boroughs, townships, and wards in their respective 12 counties," absolutely. 13 (55) Sections two, three and four of the act approved the 14 twenty-ninth day of April, one thousand nine hundred and nine 15 (Pamphlet Laws, two hundred seventy-five), entitled "An act to 16 provide for the registration of conveyances of real estate in 17 townships of the first class, in order to facilitate the 18 assessment of taxes therein in the name of the owner of said 19 real estate at the time of the assessment," absolutely. 20 (56) The act approved the eighth day of May, one thousand 21 nine hundred and nine (Pamphlet Laws, four hundred ninety-one), 22 entitled "An act amending sections eleven, twelve, and thirteen 23 of an act of Assembly, entitled 'An act relating to county rates 24 and levies and township rates and levies,' approved April 25 fifteenth, one thousand eight hundred and thirty-four," 26 absolutely. 27 (57) The act approved the thirtieth day of March, one 28 thousand nine hundred and eleven (Pamphlet Laws, thirty-eight), 29 30% (PDR) + 4.5% = 34.5% 30 30% (PDR) - 4.5% = 25.5% 19900S1454B2381 - 77 -
1 (c.1) If a third class city performs a citywide revision of 2 assessments by applying a common multiplier to the county 3 entitled "An act to make unnaturalized foreign-born residents 4 subject to taxation, in the same manner as citizens of the 5 Commonwealth," absolutely. 6 (58) The act approved the thirteenth day of April, one 7 thousand nine hundred and eleven (Pamphlet Laws, sixty-two), 8 entitled "An act to provide for the registration of conveyances 9 of real estate in all counties of this Commonwealth, with a 10 population not to exceed four hundred thousand, in order to 11 facilitate the assessment of taxes therein in the name of the 12 owner of said real estate, and to ascertain the value of such 13 real estate, and providing compensation to the recorder of deeds 14 of such counties for making reports thereof," absolutely. 15 (59) The act approved the thirteenth day of April, one 16 thousand nine hundred and eleven (Pamphlet Laws, sixty-four), 17 entitled "An act to amend the second section of an act, approved 18 the twenty-third day of April, Anno Domini one thousand nine 19 hundred and three, entitled 'An act to designate a uniform date 20 when the commissioners of the several counties shall issue their 21 precepts to assessors to make the triennial assessments and the 22 reassessments between the periods of the triennial assessment, 23 of property, and fixing the time for the return thereof,' by 24 requiring assessors to make returns of reassessment not later 25 than ninety days from the date of issuing precepts," absolutely. 26 (60) The act approved the twentieth day of May, one thousand 27 nine hundred and thirteen (Pamphlet Laws, two hundred forty- 28 one), entitled "A supplement to an act approved the twenty-third 29 day of April, one thousand nine hundred and three, entitled 'An 30 act to designate a uniform date when the commissioners of the 19900S1454B2381 - 78 -
1 several counties shall issue their precepts to assessors to make 2 the triennial assessments, and the reassessment between the 3 periods of the triennial assessment of property, and fixing the 4 time for the return thereof,' as amended," absolutely. 5 (61) Sections one and two of the act approved the fifth day 6 of June, one thousand nine hundred and thirteen (Pamphlet Laws, 7 four hundred five), entitled "An act to provide for the 8 assessment and taxation of auxiliary forest reserves, and the 9 collection, distribution and use of the taxes collected 10 therefrom," absolutely. 11 (62) The act approved the fifth day of May, one thousand 12 nine hundred and fifteen (Pamphlet Laws, two hundred fifty- 13 eight), entitled "An act requiring the county commissioners to 14 furnish to townships of the first class duplicates of the 15 adjusted valuations for taxation purposes within such 16 townships," absolutely. 17 (63) Section two of the act approved the fourteenth day of 18 May, one thousand nine hundred and fifteen (Pamphlet Laws, four 19 hundred eighty-nine), entitled "An act to amend sections one and 20 two of an act, approved the twenty-ninth day of April, Anno 21 Domini one thousand nine hundred and nine, entitled 'An act to 22 provide for the registration of conveyances of real estate in 23 townships of the first class, in order to facilitate the 24 assessment of taxes therein, in the name of the owner of said 25 real estate at the time of the assessment,' so as to exclude 26 from the provisions of the act townships of the first class in 27 counties having a board for the assessment and revision of taxes 28 for State and county purposes," absolutely. 29 (64) The act approved the first day of June, one thousand 30 nine hundred and fifteen (Pamphlet Laws, six hundred fifty- 19900S1454B2381 - 79 -
1 nine), entitled "An act providing for the appointment of 2 interpreters, to act as such for assessors and assistant 3 assessors, in certain counties; defining their powers and 4 duties, fixing their compensation, and providing for their 5 expenses," absolutely. 6 (65) Paragraph seven of section one of the act approved the 7 twenty-third day of June, one thousand nine hundred and 8 seventeen (Pamphlet Laws, six hundred thirty-seven), entitled 9 "An act to prescribe the conditions under which public or 10 private vaults, crypts, or mausoleums for the interment of human 11 bodies may be constructed and maintained," absolutely. 12 (66) Section twenty-seven of the act approved the twentieth 13 day of July, one thousand nine hundred and seventeen (Pamphlet 14 Laws, one thousand one hundred forty-three), entitled "An act 15 relating to free, public, nonsectarian libraries and branch 16 libraries within this Commonwealth, providing for their 17 establishment, maintenance, and regulation, and for the 18 maintenance and regulation of such free, public, nonsectarian 19 libraries as may have been already established by the several 20 counties, cities, boroughs, towns, and townships; and providing 21 that all library property, and all gifts, devices, grants, or 22 endowments for library purposes, shall be exempt from taxation; 23 and providing that the several counties, cities, boroughs, 24 towns, and townships may levy taxes, condemn private property, 25 and borrow money for library purposes; and imposing penalties 26 for injuring library property and for violations of library 27 regulations; and repealing existing laws in relation to the 28 above subjects," so far as it relates to exemption from local 29 taxation. 30 (67) The act approved the fourth day of April, one thousand 19900S1454B2381 - 80 -
1 nine hundred and nineteen (Pamphlet Laws, thirty-five), entitled 2 "An act fixing the per diem compensation of borough and township 3 assessors and assistant assessors, and the method of 4 ascertaining the number of days employed," so far as it relates 5 to tax assessors. 6 (68) The act approved the fourth day of April, one thousand 7 nine hundred and nineteen (Pamphlet Laws, thirty-eight), 8 entitled "An act requiring assessors and assistant assessors for 9 county purposes, in cities of the third class, to keep an 10 account of days actually employed, and make return thereof to 11 the county commissioners, and fixing their compensation," so far 12 as it relates to tax assessors. 13 (69) The act approved the twelfth day of June, one thousand 14 nine hundred and nineteen (Pamphlet Laws, four hundred fifty- 15 two), entitled "An act to exempt certain playgrounds, not used 16 for private or corporate profit, from taxation, where the entire 17 revenue is applied to support said playgrounds and to increase 18 the efficiency and improvement thereof," absolutely. 19 (70) The act approved the seventeenth day of July, one 20 thousand nine hundred and nineteen (Pamphlet Laws, one thousand 21 five), entitled "An act imposing certain duties upon assessors 22 in the several counties with regard to returns of the taxable 23 inhabitants within their respective townships, wards and 24 districts," absolutely. 25 (71) The act approved the seventeenth day of July, one 26 thousand nine hundred and nineteen (Pamphlet Laws, one thousand 27 twenty-one), entitled "An act to exempt from taxation public 28 property used for public purposes, actual places of religious 29 worship, places of burial not used or held for private or 30 corporate profit, and institutions of purely public charity, and 19900S1454B2381 - 81 -
1 repealing prior acts relating thereto," absolutely. 2 (72) The act approved the tenth day of May, one thousand 3 nine hundred and twenty-one (Pamphlet Laws, four hundred forty- 4 one), entitled "An act authorizing boroughs, townships, school 5 districts, and poor districts to appeal from assessments of 6 property or other subjects of taxation for their corporate 7 purposes," absolutely. 8 (73) The act approved the twelfth day of May, one thousand 9 nine hundred and twenty-one (Pamphlet Laws, five hundred thirty- 10 four), entitled "An act to amend the act approved the fourth day 11 of April, one thousand nine hundred and nineteen (Pamphlet Laws, 12 thirty-five), entitled 'An act fixing the per diem compensation 13 of borough and township assessors and assistant assessors, and 14 the method of ascertaining the number of days employed,' by 15 fixing the per diem compensation of assessors and assistant 16 assessors in boroughs, wards, and townships of the second class, 17 and providing the method of ascertaining the number of days 18 employed," so far as it relates to tax assessors. 19 (74) The act approved the seventh day of May, one thousand 20 nine hundred and twenty-three (Pamphlet Laws, one hundred fifty- 21 four), entitled "An act authorizing boards of revision of taxes 22 and boards for the assessment and revision of taxes to hear and 23 dispose of appeals away from the county seat," absolutely. 24 (75) Section two of the act approved the ninth day of May, 25 one thousand nine hundred and twenty-three (Pamphlet Laws, one 26 hundred seventy-five), entitled "An act to relieve life tenants 27 of land from the payment of taxes on the underlying veins of 28 coal which they have no right to operate; and providing that 29 such coal shall be assessed to, and the taxes thereon paid by, 30 the owner of said veins of coal," absolutely. 19900S1454B2381 - 82 -
1 (76) The act approved the twenty-ninth day of June, one 2 thousand nine hundred and twenty-three (Pamphlet Laws, nine 3 hundred twenty-eight), entitled "An act to exempt, from county, 4 city, borough, township, road, school, and poor taxes, real 5 property owned by one or more institutions of purely public 6 charity used and occupied partly by such owner or owners and 7 partly by other institutions of purely public charity and 8 necessary for the occupancy and enjoyment of such institutions," 9 absolutely. 10 (77) The act approved the eleventh day of July, one thousand 11 nine hundred and twenty-three (Pamphlet Laws, one thousand 12 forty), entitled "An act relating to assessments for taxes in 13 townships of the first class in this Commonwealth; fixing the 14 time for the issuing of precepts by county commissioners; fixing 15 the compensation of township assessors and assistant township 16 assessors and assistant triennial assessors in such townships; 17 extending the time within which the said assessors are required 18 to complete their assessment, and make their return thereof; and 19 further providing for the determination of the time actually 20 employed by the said township assessors, assistant township 21 assessors, and assistant triennial assessors in the performance 22 of their duties," absolutely. 23 (78) The act approved the seventeenth day of March, one 24 thousand nine hundred and twenty-five (Pamphlet Laws, thirty- 25 nine), entitled "An act to amend section one of an act, approved 26 the seventeenth day of July, one thousand nine hundred and 27 nineteen (Pamphlet Laws, one thousand and twenty-one), entitled 28 'An act to exempt from taxation public property used for public 29 purposes, actual places of religious worship, places of burial 30 not used or held for private or corporate profit, and 19900S1454B2381 - 83 -
1 institutions of purely public charity, and repealing prior acts 2 relating thereto,' as amended, by extending the provisions 3 thereof to property owned, occupied, and used by any branch, 4 post, or camp of honorably discharged soldiers, sailors, and 5 marines; and discharging certain taxes," absolutely. 6 (79) The act approved the thirtieth day of April, one 7 thousand nine hundred and twenty-five (Pamphlet Laws, three 8 hundred eighty-eight), entitled "An act to amend section one of 9 an act, approved the seventeenth day of July, one thousand nine 10 hundred and nineteen (Pamphlet Laws, one thousand twenty-one), 11 entitled 'An act to exempt from taxation public property used 12 for public purposes, actual places of religious worship, places 13 of burial not used or held for private or corporate profit, and 14 institutions of purely public charity, and repealing prior acts 15 relating thereto,' as amended," absolutely. 16 (80) The act approved the eighteenth day of April, one 17 thousand nine hundred and twenty-seven (Pamphlet Laws, three 18 hundred four), entitled "An act to amend section four of an act, 19 approved the eleventh day of July, one thousand nine hundred and 20 twenty-three (Pamphlet Laws, one thousand forty), entitled 'An 21 act relating to assessments for taxes in townships of the first 22 class in this Commonwealth; fixing the time for the issuing of 23 precepts by county commissioners; fixing the compensation of 24 township assessors and assistant township assessors and 25 assistant triennial assessors in such townships; extending the 26 time within which the said assessors are required to complete 27 their assessment, and make their return thereof; and further 28 providing for the determination of the time actually employed by 29 the said township assessors, assistant township assessors and 30 assistant triennial assessors in the performance of their 19900S1454B2381 - 84 -
1 duties,' authorizing the county to pay for clerk hire," 2 absolutely. 3 (81) The act approved the twenty-eighth day of April, one 4 thousand nine hundred and twenty-seven (Pamphlet Laws, four 5 hundred ninety-one), entitled "An act to amend section thirty- 6 two of the act, approved the twenty-ninth day of April, one 7 thousand eight hundred and forty-four (Pamphlet Laws, four 8 hundred eighty-six), entitled 'An act to reduce the State debt, 9 and to incorporate the Pennsylvania canal and railroad company,' 10 discontinuing the tax on horses, mares, and neat cattle over the 11 age of four years," absolutely. 12 (82) The act approved the twentieth day of March, one 13 thousand nine hundred and twenty-nine (Pamphlet Laws, thirty- 14 one), entitled "An act for assessment and collection of poll 15 taxes from employes of the Federal Government in order to 16 qualify all such persons to vote," absolutely. 17 (83) The act approved the twenty-fourth day of April, one 18 thousand nine hundred and twenty-nine (Pamphlet Laws, six 19 hundred fifty-three), entitled "An act to amend the act approved 20 the fourth day of April, one thousand nine hundred and nineteen 21 (Pamphlet Laws, thirty-eight), entitled 'An act requiring 22 assessors and assistant assessors for county purposes, in cities 23 of the third class, to keep an account of days actually 24 employed, and make return thereof to the county commissioners, 25 and fixing their compensation," so far as it relates to tax 26 assessors. 27 (84) The act approved the second day of May, one thousand 28 nine hundred and twenty-nine (Pamphlet Laws, one thousand two 29 hundred seventy), entitled "An act providing for the collection 30 of county taxes on the occupations of certain persons who under 19900S1454B2381 - 85 -
1 existing laws are disfranchised," absolutely. 2 (85) The act approved the ninth day of May, one thousand 3 nine hundred and twenty-nine (Pamphlet Laws, one thousand six 4 hundred ninety-two), entitled "An act to amend section two of 5 the act, approved the twenty-third day of April, one thousand 6 nine hundred and three (Pamphlet Laws, two hundred ninety-two), 7 entitled 'An act to designate a uniform date when the 8 commissioners of the several counties shall issue their precepts 9 to assessors to make the triennial assessments and the 10 reassessment between the periods of the triennial assessment of 11 property, and fixing the time for the return thereof,' as 12 amended," absolutely. 13 (86) The act approved the tenth day of May, one thousand 14 nine hundred and twenty-nine (Pamphlet Laws, one thousand seven 15 hundred twelve), entitled "An act relating to assessment for 16 county purposes in counties of the fourth class; fixing the time 17 for the issuance of precepts and completion of assessments; and 18 providing for appointment and pay of assistants to the county 19 commissioners in such counties," absolutely. 20 (87) The act approved the thirteenth day of May, one 21 thousand nine hundred and thirty-one (Pamphlet Laws, one hundred 22 seventeen), entitled "An act providing for and regulating the 23 assessment and collection of a county poll tax, in counties of 24 the second and third class, in lieu of the tax on trades, 25 occupations and professions; and defining the powers and duties 26 of assessors, assistant and registry assessors, county tax 27 collectors, county treasurer and delinquent tax collector in 28 connection therewith," absolutely. 29 (88) The act approved the twelfth day of June, one thousand 30 nine hundred and thirty-one (Pamphlet Laws, five hundred forty- 19900S1454B2381 - 86 -
1 seven), entitled "An act to amended section one of the act,
2 approved the twenty-sixth day of June, one thousand nine hundred
3 and one (Pamphlet Laws, six hundred one), entitled 'An act
4 authorizing appeals from the decision of the various courts of
5 common pleas, in assessment of taxes cases to the Supreme or
6 Superior Court of the Commonwealth,' by extending the right of
7 appeal to any county, city, borough, town, township, school
8 district or other public corporation having power to levy taxes
9 on the assessment in question," absolutely.
10 (89) The act approved the twelfth day of June, one thousand
11 nine hundred and thirty-one (Pamphlet Laws, five hundred forty-
12 eight), entitled "An act to amend section one of the act,
13 approved the nineteenth day of April, one thousand eight hundred
14 and eighty-nine (Pamphlet Laws, thirty-seven), entitled 'An act
15 authorizing appeals from assessments of taxes in this
16 Commonwealth to the courts of common pleas,' providing for the
17 payment of taxes appealed from into court, and for the
18 disposition thereof," absolutely.
19 Section [602] 802. All other acts and parts of acts
20 inconsistent with this act are repealed. This act shall not
21 repeal or modify any of the provisions of any act of Assembly
22 amendatory of law in force at the time of the passage of this
23 act, or otherwise, adopted at the session of the General
24 Assembly of one thousand nine hundred and thirty-three, whether
25 such acts were adopted prior to the passage of this act, or
26 shall be adopted subsequent to the passage of this act; nor
27 shall this act repeal any such act, or part thereof, in force at
28 the time of the passage of this act, which is amended by any act
29 of Assembly adopted at the session of the General Assembly of
30 one thousand nine hundred and thirty-three.
19900S1454B2381 - 87 -
1 Section 45. This act shall take effect in 90 days. L1L53RZ/19900S1454B2381 - 88 -