Pennsylvania Act 1897-182 — CLASSIFICATION OF REAL ESTATE FOR TAXATION

Act text

CLASSIFICATION OF REAL ESTATE FOR TAXATION
                  Act of Jul. 9, 1897, P.L. 219, No. 182              Cl. 11
                                  AN ACT

     Providing for the classification of real estate and other
        property for purposes of taxation, and for the election of
        assessors and prescribing the duties thereof in cities of the
        second class.

        Section 1.  Board of assessors; duties; term; salary; filling
     of vacancies
        The city councils of any city of the second class shall, at
     the expiration of the terms of office of the present board of
     assessors of said cities, and every third year thereafter, elect
     five residents of said city as a board of assessors to make,
     revise or alter assessments of all subjects of taxation for
     taxation for city purposes, who shall serve for the term of
     three years from the first Monday of April next ensuing such
     election, and until their successors shall be duly chosen and
     qualified; councils shall, at the time of their election,
     designate one of such assessors as chief assessor, and each of
     them shall receive such annual salary as may be provided by law.
     Such assessors shall, immediately after their election, be
     severally sworn or affirmed to faithfully and impartially
     perform the duties pertaining to their office.  Any vacancy
     occurring in such board by death, resignation or otherwise shall
     be filled by such city councils for the unexpired term.
     Whenever a full board of assessors is to be elected each member
     of council shall be entitled to vote for not more than four of
     the members to be elected.  1897, July 9, P.L. 219, Sec. 1.
        Section 2.  Assessment; revision; appeal
        That the present board of assessors in any such city, or
     their successors when elected, shall make an assessment of all
     the subjects of taxation now by law, or which may hereafter be
     made subject to taxation for city purposes, and they shall take,
     as the basis of such assessment, the last preceding assessment
     made by the board of assessors for such city, and shall have
     power to revise, equalize or alter such assessment by increasing
     or reducing the valuations and to add to such lists of
     assessments any subjects of taxation subject to taxation as
     aforesaid omitted therefrom and fix the taxable valuation,
     thereof, and it shall be their duty to rectify all errors, and,
     if necessary for such purpose, require the attendance of
     citizens before them for examination under oath or affirmation.
     It shall be their duty to establish without delay, rules and
     regulations prescribing the mode of appeal to them from any
     assessment made by them by any person interested therein, and
     when such assessors shall have finally acted upon such
     assessments and appeals, an appeal may be taken therefrom to any
     court of common pleas of the county in which such city is
     located, whose decision shall be final thereon. such appeals
     shall be taken to such court within thirty days after final
     action by the assessors as aforesaid: provided, that the said
     appeal shall not prevent the collection of the taxes complained
     of, but, in case the same shall be or shall heretofore have been
     reduced, then the excess collected shall be returned to the
     person or persons who shall have paid the same: And provided
     further, That such appeals shall not operate to relieve the
     appellant from paying accrued interest and penalties on the
     amount of the assessment as finally established. 1897, July 9,
     P.L. 219, Sec. 2; 1939, June 15, P.L. 345, Sec. 1.
        Section 3.  Revised valuation for purposes of taxation;
     classification of real estate; rates of taxation
        When the board of assessors shall have altered and amended
     the lists of all taxable property so as to arrive at its true
     cash value, they shall then ascertain the aggregate amount of
     the value of the entire taxable property of said city, which
     valuation shall remain the lawful valuation for purposes of city
     taxation until altered as herein provided; the said board then
     shall proceed to classify the real estate so assessed in such
     manner and upon such testimony as may be adduced before them, so
     as to discriminate between built-up property, rural or suburban
     property, and property used exclusively for agricultural or farm
     purposes, including untillable land, respectively, and to
     certify to the councils of said city, during the month of
     January of each year, the aggregate valuation of city, rural and
     agricultural property subject to taxation, and in so classifying
     said property the character shall determine its classification.
     It shall be the duty of said councils in determining the rate of
     taxation for each year to assess a tax upon said agricultural,
     farm or untillable land equal to one-third the highest rate of
     tax required to be assessed for said year, and upon said rural
     or suburban property a tax not exceeding two-thirds of the
     highest rate required to be assessed as aforesaid, and upon said
     built-up property a tax equal to the highest rate required to be
     assessed as aforesaid.  So that upon the said classes of real
     estate of said city there shall be three rates of taxation.
     1897, July 9, P.L. 219, Sec. 3.
        Section 4.  Control of books; list of taxables; clerks;
     compensation
        The board of assessors shall have custody and control of the
     books of the said assessment of taxes, and shall keep them
     arranged according to wards and dates; and shall furnish the
     city treasurer, at the time prescribed by law, an alphabetical
     list of all persons whose property is taxable for city purposes,
     with the amount of tax levied by councils for the current year,
     and report the aggregate amount of taxes so assessed to the city
     controller at the time such books are returned to the city
     treasurer for collection; such board of assessors shall have
     authority to employ all necessary clerks, whose compensation
     shall be fixed by city councils.  1897, July 9, P.L. 219, Sec.
     4.
        Section 5.  Board may administer oaths; assessment to remain
     until next triennial assessment
        The board of assessors shall have the power to administer
     oaths or affirmations for all purposes necessary in the
     discharge of their duties.  The assessment as aforesaid, when
     finally made and determined, shall remain the lawful assessment
     for purposes of city taxation for such city until the next
     triennial assessment to be made by such board of assessors as
     herein provided, subject, however, to such additions and
     transfers, and other incidental alterations as such board of
     assessors may lawfully make to perfect the assessment for each
     year's tax levy.  1897, July 9, P.L. 219, Sec. 5.