PRINTER'S NO. 1928
No. 1455 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN,
AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT, HESS AND
GREENWOOD, FEBRUARY 13, 1990
REFERRED TO FINANCE, FEBRUARY 13, 1990
AN ACT
1 Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2 "An act relating to cities of the third class; and amending,
3 revising, and consolidating the law relating thereto,"
4 further defining "common level ratio"; further providing for
5 board determinations in assessment appeals; providing for
6 assessment errors and refunds; and further providing for
7 court determinations in assessment appeals.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The definition of "common level ratio" in section
11 2503.1 of the act of June 23, 1931 (P.L.932, No.317), known as
12 The Third Class City Code, reenacted and amended June 28, 1951
13 (P.L.662, No.164) and added December 13, 1982 (P.L.1192,
14 No.273), is amended to read:
15 Section 2503.1. Definitions.--The following words and
16 phrases when used in this act shall have, unless the context
17 clearly indicates otherwise, the meanings given to them in this
18 section:
19 * * *
20 "Common level ratio," the ratio of assessed value to current
1 market value used generally in the county or applicable city as
2 last determined by the State Tax Equalization Board pursuant to
3 the act of June 27, 1947 (P.L.1046, No.447), referred to as the
4 State Tax Equalization Board Law.
5 * * *
6 Section 2. Section 2504 of the act is amended by adding a
7 subsection to read:
8 Section 2504. Assessment of Property; Duties of Assessor.--*
9 * *
10 (f) If a third class city performs a citywide revision of
11 assessments by applying a common multiplier to the county
12 established assessed values, the city shall apply the multiplier
13 to the county common level ratio to establish the certified
14 revised common level ratio for the year in which the assessment
15 was revised.
16 Section 3. Section 2520 of the act, amended December 13,
17 1982 (P.L.1192, No.273), is amended to read:
18 Section 2520. Custody of Assessment Books; Completion of
19 Work of Board.--(a) The board of revision of taxes and appeals
20 shall procure and have the custody and control of all books
21 relating to assessment of city taxes, and keep them arranged
22 according to wards and dates, and shall furnish the city
23 assessor the necessary books for making the assessment, which,
24 on the completion of such assessment, shall be returned to such
25 board of revision of taxes and appeals. The board shall complete
26 its labors, and the hearing and determination of all appeals, on
27 or before the first day of December of each year, or as soon
28 thereafter as practicable, after which the assessment shall be
29 copied, by wards, into a tax duplicate or duplicates for the use
30 of the city. The assessment, so corrected and copied, shall be
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1 and remain a lawful assessment for the purpose of city taxation
2 until altered as provided in this article. The board shall give
3 notice in writing within five days after its disposition of each
4 appeal, advising the taxable of its decision.
5 (b) In any appeal of an assessment the board shall make the
6 following determinations:
7 (1) The [current] market value [for the tax year in
8 question] as of the date such appeal was filed with the board.
9 (2) The common level ratio published by the State Tax
10 Equalization Board on or before July 1 of the year prior to the
11 tax year on appeal before the board.
12 (c) The board, after determining the [current] market value
13 of the property for the tax year in question, shall then apply
14 the established predetermined ratio to such value unless the
15 common level ratio varies by more than fifteen per centum from
16 the established predetermined ratio, in which case the board
17 shall apply the common level ratio to the [current] market value
18 of the property for the tax year in question. As an example, in
19 the case of a predetermined ratio of thirty per centum, the
20 following calculations would be made to determine that the
21 permissible ratio variance is twenty-five and one-half per
22 centum to thirty-four and one-half per centum:
23 30% (PDR) x 15% = 4.5%
24 30% (PDR) + 4.5% = 34.5%
25 30% (PDR) - 4.5% = 25.5%
26 (c.1) If a third class city performs a citywide revision of
27 assessments by applying a common multiplier to the county
28 established assessed values, the board shall apply the
29 multiplier to the county common level ratio to establish the
30 certified revised common level ratio for the year in which the
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1 assessment was revised.
2 (d) Nothing herein shall prevent any appellant from
3 appealing any base year valuation without reference to ratio.
4 Section 4. The act is amended by adding a section to read:
5 Section 2520.1. Error in Assessment; Refunds.--(a) If,
6 through mathematical or clerical error, an assessment is greater
7 than it should have been and taxes are paid in accordance with
8 the incorrect assessment, the board of revision of taxes and
9 appeals shall inform the appropriate individuals and shall make
10 a refund to the taxpayer for whichever of the following is less:
11 (1) The overage of taxes paid during the period of time the
12 error existed.
13 (2) The overage of taxes paid during the six years preceding
14 the date the board discovers the error.
15 (b) A taxpayer may petition the board to determine if there
16 has been an error in the assessment of the taxpayer's property.
17 (c) Reassessment which results from a judgment of the board
18 that is based on the method of assessment utilized does not
19 constitute an error under this section.
20 Section 5. Section 2521 of the act, amended December 13,
21 1982 (P.L.1192, No.273), is amended to read:
22 Section 2521. Appeals from Decisions of Board; Costs.--(a)
23 Any owner of taxable property who may feel aggrieved by the
24 decision of the board of revision of taxes and appeals as to the
25 assessment or valuation of his taxable property may appeal from
26 the decision of the board of revision of taxes and appeals to
27 the court of common pleas of the county within which such
28 property is situated, and, for that purpose, may present to said
29 court, or file in the prothonotary's office, within sixty days
30 after mailing notice to him that the board of revision of taxes
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1 and appeals have held the appeals provided for by law and acted
2 on the said assessments and valuations, a petition signed by
3 him, his agent, or attorney, setting forth the facts of the
4 case. The court shall thereupon, after notice to the said board
5 of revision of taxes and appeals, hear the said appeal and the
6 proofs in the case, and make such orders and decrees touching
7 the matter complained of as to the judges of said court may seem
8 just and equitable, having due regard to the valuation and
9 assessment made of other property in such city. The costs of the
10 appeal and hearing shall be apportioned or paid as the court may
11 direct. The said appeals shall not, however, prevent the
12 collection of the taxes complained of, but in case the same
13 shall be reduced, then the excess shall be returned to the
14 person or persons who shall have paid the same.
15 (b) In any appeal of an assessment the court shall make the
16 following determinations:
17 (1) The [current] market value [for the tax year in
18 question] as of the date such appeal was filed before a city
19 council acting in its capacity as board of revision of taxes and
20 appeals. In the event subsequent years have been made a part of
21 an appeal, the court shall determine the respective market value
22 for each such year.
23 (2) The common level ratio which was applicable in an appeal
24 to a city council acting in its capacity as board of revision of
25 taxes and appeals. In the event subsequent years have been made
26 a part of an appeal to the court, the court shall determine the
27 respective common level ratio for each such year published by
28 the State Tax Equalization Board on or before the year prior to
29 the tax year being appealed.
30 (c) The court, after determining the [current] market value
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1 of the property [for the tax year in question] under subsection
2 (b)(1), shall then apply the established predetermined ratio to
3 such value unless the corresponding common level ratio
4 determined under subsection (b)(2) varies by more than fifteen
5 per centum from the established predetermined ratio, in which
6 case the court shall apply the respective common level ratio to
7 the [current] corresponding market value of the property [for
8 the tax year in question]. As an example, in the case of a
9 predetermined ratio of thirty per centum, the following
10 calculations would be made to determine that the permissible
11 ratio variance is twenty-five and one-half per centum to thirty-
12 four and one-half per centum:
13 30% (PDR x 15% = 4.5%
14 30% (PDR) + 4.5% = 34.5%
15 30% (PDR) - 4.5% = 25.5%
16 (c.1) If a third class city performs a citywide revision of
17 assessments by applying a common multiplier to the county
18 established assessed values, the court shall apply the
19 multiplier to the county common level ratio to establish the
20 certified revised common level ratio for the year in which the
21 assessment was revised.
22 (d) Nothing herein shall prevent any appellant from
23 appealing any base year valuation without reference to ratio.
24 Section 6. This act shall take effect in 60 days.
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