Pennsylvania Act 1931-348 — THIRD CLASS COUNTY ASSESSMENT BOARD LAW

Act text

THIRD CLASS COUNTY ASSESSMENT BOARD LAW
                 Act of Jun. 26, 1931, P.L. 1379, No. 348             Cl. 53
                                  AN ACT

     Creating in counties of the second A and third class a board for
        the assessment and revision of taxes; providing for the
        appointment of the members of such board by the county
        commissioners; providing for their salaries, payable by the
        county; abolishing existing boards; defining the powers and
        duties of such board; regulating the assessment of persons,
        property, and occupations for county, borough, town,
        township, school, and poor purposes; authorizing the
        appointment of subordinate assessors, a solicitor, engineers,
        and clerks; providing for their compensation, payable by such
        counties; abolishing the office of ward, borough, and
        township assessors, so far as the making of assessments and
        valuations for taxation is concerned; and providing for the
        acceptance of this act by cities. (Title amended Dec. 14,
        1967, P.L.851, No.373)
        Section 1.  (a)  In all counties of the second A and third
     class in this Commonwealth, there is hereby created a board, to
     be known as the Board of Assessment Appeals, which shall be
     composed of three members. The members of said board shall be
     appointed by the county commissioners of such counties to serve
     for terms of four years each. Vacancies happening in said office
     shall be filled by appointment by the county commissioners for
     the unexpired terms. The salary of the members of said board
     shall be fixed by the salary board of the county.
        (b)  In conjunction with a countywide revision of assessments
     involving either a change in the established predetermined ratio
     or revaluing the properties and applying the predetermined ratio
     or in conjunction with the homestead exclusion under 53 Pa.C.S.
     Ch. 85 Subch. F (relating to homestead property exclusion),
     known as the Homestead Property Exclusion Program Act, the
     county commissioners may create up to four temporary auxiliary
     appeal boards, each to be known as an auxiliary appeal board.
     The term of existence for an auxiliary appeal board shall be the
     period of time required by the auxiliary appeal board to hear
     and determine appeals from new assessment values in accordance
     with section 8(g) and appeals taken from assessments in the next
     succeeding year or the period of time required to hear and
     determine appeals arising from application for the homestead
     exclusion. An auxiliary appeal board shall be composed of three
     members who shall be appointed by the county commissioners to
     serve for the time that the auxiliary appeal board is in
     existence. Members of an auxiliary appeal board shall be
     competent and qualified residents of the county. Vacancies on an
     auxiliary appeal board shall be filled by appointment by the
     county commissioners for the duration of the auxiliary appeal
     board's existence, but the unavailability of a member of the
     board for a scheduled hearing for which an alternate member may
     be appointed in accordance with subsection (c) shall not be
     considered a vacancy on the board. Any salary of members of an
     auxiliary appeal board shall be fixed by the salary board of the
     county. The authority of an auxiliary appeal board shall be
     limited to hearing and determining appeals from assessments in
     accordance with the provisions of this act and the rules and
     regulations established pursuant to section 5.
        ((b) amended June 22, 1999, P.L.120, No.20)
        (c)  In addition to the appointment of three members to each
     auxiliary appeal board created in accordance with subsection
     (b), the county commissioners may appoint no more than eight
     alternate members, each of whom may serve as directed by the
     board of assessment appeals on any auxiliary appeal board in the
     event that a member of an auxiliary appeal board is unavailable
     for a scheduled hearing by reason of being absent, having a
     conflict or being disqualified. Alternate members shall be
     appointed for the same length of time as any auxiliary appeal
     board is in existence. Any salary of alternate members shall be
     fixed by the salary board of the county when serving on an
     auxiliary appeal board. An alternate member shall have the same
     authority as a member appointed under subsection (b) to
     participate in the hearing and determination of appeals from
     assessments after a countywide revision of assessments.
        (1 amended April 22, 1997, P.L.70, No.4)
        Section 1.1.  The following words and phrases when used in
     this act shall have, unless the context clearly indicates
     otherwise, the meanings given to them in this section:
        "Auxiliary appeal board."  An auxiliary board of assessment
     appeals created in accordance with subsection (b) of section 1.
     (Def. amended April 22, 1997, P.L.70, No.4)
        "Base year."  The year upon which real property market values
     are based for the most recent countywide revision of assessment
     of real property or other prior year upon which the market value
     of all real property of the county is based. Real property
     market values shall be equalized within the county and any
     changes by the board of assessment appeals shall be expressed in
     terms of such base year values.
        "Board."  The board of assessment appeals in counties of the
     second A and third class. The term "board," when used in
     conjunction with hearing and determining appeals from
     assessments, shall include an auxiliary appeal board, subject to
     the rules and regulations established pursuant to section 5.
     (Def. amended July 2, 1996, P.L.522, No.88)
        "Common level ratio."  The ratio of assessed value to current
     market value used generally in the county as last determined by
     the State Tax Equalization Board pursuant to the act of June 27,
     1947 (P.L.1046, No.447), referred to as the State Tax
     Equalization Board Law.
        "County commissioners."  The board of county commissioners or
     other similar body in home rule charter counties.
        "Established predetermined ratio."  The ratio of assessed
     value to market value established by the board of county
     commissioners and uniformly applied in determining assessed
     value in any year.
        "Spot reassessment."  The reassessment of a property or
     properties that is not conducted as part of a countywide revised
     reassessment and which creates, sustains or increases
     disproportionality among properties' assessed values. (Def.
     added July 19, 1991, P.L.91, No.21)
        (1.1 added Dec. 13, 1982, P.L.1165, No.269)
        Section 2.  The said board may appoint one person, learned in
     the law, as solicitor of said board to advise it upon all legal
     matters pertaining to its duties. The salary of said solicitor
     shall be fixed by the salary board of the county and shall be
     paid by the county.
        Section 3.  (a)  It shall be the duty of said board, in each
     county to which this act applies, to make and have supervision
     of the making of annual assessments of persons, property and
     occupations now or hereafter made subject to assessment for
     taxation for county, borough, town, township, school, poor and
     institution district purposes, and to make and have supervision
     of listing and valuation of property excluded or exempted from
     taxation. The making of triennial assessments as provided by
     existing law is hereby abolished.
        (b)  With reference to land that is subject to a restrictive
     covenant under the provisions of the act of January 13, 1966
     (1965 P.L.1292, No.515), entitled "An act enabling certain
     counties of the Commonwealth to covenant with land owners for
     preservation of land in farm, forest, water supply, or open
     space uses," the board shall determine the actual value with the
     restrictive covenant attached and the assessment shall be based
     thereon. The board shall also determine the actual value without
     the restrictive covenant and upon violation of the covenant the
     assessment shall be based thereon.
        (3 amended Dec. 13, 1982, P.L.1165, No.269)
        Section 4.  The said board shall divide the county into
     convenient districts, which it may change as occasion may
     require, and shall appoint subordinate assessors for said
     districts. The subordinate assessors shall receive such
     compensation as the salary board shall fix, which salaries shall
     be paid out of the county treasury. In addition to the
     compensation so fixed and paid by the county, any such
     subordinate assessor may be paid by any borough, township or
     school district in which he makes assessments, such compensation
     as may be authorized by the taxing authorities of such political
     subdivision, who are hereby empowered to make such additional
     payments as they may from time to time by ordinance or
     resolution prescribe. The said board shall also have the right
     to appoint an engineer or engineers and such clerks, at such
     salaries as the salary board of the county may allow, for the
     proper discharge of the duties of said board, which salaries
     shall be paid out of the county treasury.
        (4 amended May 16, 1951, P.L.311, No.65)
        Section 5.  (a)  With regard to subordinate assessors, the
     board may:
        (1)  prescribe rules and regulations for their conduct;
        (2)  determine when precepts shall be issued to them and when
     they shall make returns to said board.
        (b)  Subject to the approval of the county commissioners, the
     board may adopt, amend, alter and rescind rules and regulations
     for the administration of, and the conduct of business and
     proceedings for, itself and for auxiliary appeal boards. The
     rules and regulations may require a witness providing testimony
     at a hearing relative to any aspect of the value of the real
     estate which is the subject of the assessment or reassessment
     appeal to disclose, under oath, whether any compensation paid
     for the testimony is contingent on the result obtained. The
     rules and regulations shall be in writing and shall be a public
     record open to examination, inspection and copying in accordance
     with the act of June 21, 1957 (P.L.390, No.212), referred to as
     the Right-to-Know Law.
        (5 amended April 22, 1997, P.L.70, No.4)

        Compiler's Note:  The act of June 21, 1957 (P.L.390, No.212),
            referred to as the Right-to-Know Law, referred to in
            subsec. (b), was repealed by the act of Feb. 14, 2008
            (P.L.6, No.3), known as the Right-to-Know Law.
        Section 6.  (a)  The subordinate assessors shall make the
     annual valuation of all property and persons, taxable upon
     occupations, subject to assessment for taxation for aforesaid
     purposes, together with a list of all persons subject to a
     school per capita tax or a poll tax, within their respective
     districts, and, in so doing, shall view all properties in their
     district taxable for said purposes. They shall make a personal
     house to house canvass for their district, in order that the
     lists of persons taxable upon occupation or subject to a school
     per capita tax or poll tax may be accurate and correct insofar
     as it is possible to make them. They shall also have and
     possess, except as modified by this act, the same powers and
     perform the same duties and be subject to the same liabilities
     as are now or shall hereafter be conferred or imposed upon
     borough, ward, town, and township assessors with respect to
     making valuations for taxation purposes. All such assessors who
     shall fail to make valuations and lists in the manner herein
     provided shall be guilty of a misdemeanor, and, upon conviction
     thereof, shall be sentenced to pay a fine not exceeding five
     hundred dollars, and, in default of the payment of such fine and
     costs, to undergo an imprisonment not exceeding ninety days.
        (b)  Notwithstanding any other provisions of this act, any
     county of the fifth class the classification of which has been
     ascertained according to its population by reference to the last
     preceding decennial United States census, and certified and
     recorded pursuant to section 211 of the act of August 9, 1955
     (P.L.323, No.130), known as "The County Code," to be advanced in
     classification to a county of the third class, shall continue to
     operate a tax assessment system under the provisions of the act
     of May 21, 1943 (P.L.571, No.254), known as "The Fourth to
     Eighth Class County Assessment Law," and continue the permanent
     system of records, including tax maps of the entire county,
     property record cards, and property owner's index and continue
     to take into consideration the value of property as indicated by
     the use of said permanent system of records, cost, charts and
     land values applied on the basis of zones and districts as well
     as the price for which property would bonafidely sell in
     accordance with the requirements of the act of May 21, 1943
     (P.L.571, No.254), known as "The Fourth to Eighth Class County
     Assessment Law," as amended.
        (6 amended Dec. 13, 1982, P.L.1165, No.269)
        Section 6.1.  The subordinate assessors may change the
     assessed valuation on real property when a parcel of land is
     divided and conveyed away in smaller parcels or when
     improvements are made to real property or existing improvements
     are removed from real property or are destroyed. The painting of
     a building or the normal regular repairs to a building
     aggregating two thousand five hundred dollars ($2,500) or less
     in value annually shall not be deemed cause for a change in
     valuation.
        (6.1 amended June 22, 2000, P.L.365, No.44)
        Section 7.  (a)  The said board shall, on or before the first
     day of July, examine and revise the said annual assessments and
     valuations, increasing or decreasing the same as in their
     judgment may seem proper, and shall add thereto and assess such
     property or persons taxable upon occupations as may have been
     omitted, and may also add thereto the names of any persons
     subject to a school per capita tax or poll tax as may have been
     omitted; and such added assessments may be used for the taxation
     of the property and persons for the following calendar and
     fiscal tax years for which the assessment roll is being
     prepared, for the current year and for the preceding three years
     if there was liability for such taxes under existing law.
        (b)  The board shall, on or before the fifteenth day of July,
     prepare an assessment roll or list of persons and property
     subject to local taxation, together with the value placed upon
     each person and each parcel or tract of real property. The board
     shall at the same time prepare a list of all property exempted
     by law from taxation.
        (c)  The board shall assess real property at a value based
     upon an established predetermined ratio which may not exceed one
     hundred percent of actual value. Such ratio shall be established
     and determined by the board of county commissioners after proper
     notice has been given. In arriving at actual value the county
     may utilize the current market value or it may adopt a base year
     market value.
        (d)  In arriving at actual value, the price at which any
     property may actually have been sold, either in the base year or
     in the current taxable year, shall be considered but shall not
     be controlling. Instead such selling price, estimated or actual,
     shall be subject to revision by increase or decrease to
     accomplish equalization with other similar property within the
     taxing district. In arriving at the actual value, all three
     methods, namely, cost (reproduction or replacement, as
     applicable, less depreciation and all forms of obsolescence),
     comparable sales and income approaches, must be considered in
     conjunction with one another.
        (e)  The board shall apply the established predetermined
     ratio to the actual value of all real property to formulate the
     assessment roll.
        (f)  The board is authorized to make additions and revisions
     to the assessment roll of persons and property subject to local
     taxation at any time in the year, so long as the notice
     provisions of subsection (b) of section 8 are complied with. All
     additions and revisions shall be a supplement to the assessment
     roll for levy and collection of taxes for the tax year for which
     the assessment roll was originally prepared, in addition to
     being added to the assessment roll for the following calendar or
     fiscal tax years.
        (7 amended Dec. 13, 1982, P.L.1165, No.269)
        Section 7.1.  The board shall not engage in the practice of
     spot reassessment. In the event that the board does engage in
     the practice of spot reassessment, the property owner may appeal
     the assessment to the board or to the court as set forth in this
     act. Upon a finding by the board or an adjudication by the court
     that the property owner has been subjected to a spot
     reassessment, the property owner shall be entitled to a refund
     of any taxes paid pursuant to a spot reassessment and interest
     thereon at the same rate and in the same manner as the
     Commonwealth is required to pay interest pursuant to section
     806.1 of the act of April 9, 1929 (P.L.343, No.176), known as
     "The Fiscal Code."
        (7.1 added July 19, 1991, P.L.91, No.21)
        Section 7.2.  In conjunction with a countywide revision of
     assessments involving either a change in the established
     predetermined ratio or revaluing the properties and applying the
     established predetermined ratio, a designee of the board may
     meet with property owners to review proposed assessments and
     correct errors prior to the completion of the final assessment
     roll.
        (7.2 amended Apr. 22, 1997, P.L.70, No.4)
        Section 8.  (a)  (1)  The assessment roll shall be open to
     public inspection at the office of the board at the county seat
     during ordinary business hours of each business day from the
     time of completion to and including the last day of October.
     Within fifteen days of completion of the assessment roll, the
     board shall give notice by publication once in one or more
     newspapers published in the county that such assessment roll has
     been completed and the place and times when such roll will be
     open for inspection, and shall, in the same notice, state that
     any person desiring to appeal from any assessment shall file
     with the board, on or before the first day of September or an
     earlier date if the option provided in clause (2) is exercised,
     an appeal, in writing, designating the assessment appealed from.
        (2)  The county commissioners may designate a date no earlier
     than the first day of August as the date on or before which any
     person desiring to appeal from any assessment shall file with
     the board an appeal, in writing, designating the assessment
     appealed from, provided that the notice by publication required
     under clause (1) is given at least two weeks prior to the date
     designated in accordance with this clause.
        ((a) amended July 2, 1996, P.L.498, No.83)
        (b)  The board shall cause to be mailed to each owner of
     property or person assessed and taxing district having any
     interest therein, the value of whose property or personal
     assessment has not theretofore been separately fixed or the
     value of whose property or personal assessment has been changed
     from that finally fixed in the preceding assessment roll or when
     the established predetermined ratio has been changed within the
     county, at his last known address, a notice of such change and
     the amount of the old assessment, valuation and ratio, if the
     property or personal assessment was previously separately
     assessed, and the amount of the new assessment, valuation and
     ratio. Such notice shall be mailed within five days from the
     date the board made such change or added said property to the
     roll and shall state that any person aggrieved by any assessment
     and the said taxing districts may appeal to the board for trial
     by filing with the board, within forty days of the date of such
     notice, an appeal, in writing, designating the assessment or
     assessments by which such person is aggrieved and the address to
     which notice of the time and place for a hearing of the appeal
     shall be mailed.
        (c)  Any person aggrieved by any assessment, whether or not
     the value thereof shall have been changed since the preceding
     annual assessment, or any taxing district having an interest
     therein, may appeal to the board for relief. Any person or such
     taxing district desiring to make an appeal shall, on or before
     the first day of September or the date designated by the county
     commissioners if the option under clause (2) of subsection (a)
     is exercised, file with the board an appeal, in writing, setting
     forth:
        (1)  The assessment or assessments by which such person feels
     aggrieved;
        (2)  The address to which the board shall mail notice of the
     time and place of hearing.
     For the purpose of assessment appeals under this act, the term
     "person" shall include, in addition to that provided by law, a
     group of two or more persons acting on behalf of a class of
     persons similarly situated with regard to the assessment. For
     the purpose of assessment appeal under this act, the rules and
     regulations adopted by the board, pursuant to section 5, may
     establish additional criteria for a group of two or more persons
     to act on behalf of a class, including, but not limited to,
     specifying a date or time by which any person desiring to be a
     member of a class must file a written election with the board.
        ((c) amended July, 2, 1996, P.L.527, No.90 and April 22,
     1997, P.L.70, No.4; overlooking Act 1996-83)
        (d)  The board shall meet for the hearing of appeals and
     shall continue to meet for such purpose from time to time until
     all appeals have been heard and acted upon. The board shall have
     the power to compel the attendance of witnesses and the
     furnishing of documents. All appeals other than appeals brought
     under subsection (b) of this section shall be heard and acted
     upon not later than the last day of October. When an appeal has
     been filed, the board shall notify each person and each taxing
     district having an interest therein of the time and place of
     hearing on said appeal by depositing such notice in the mail
     addressed to such person at the address designated in the appeal
     not later than the twentieth day preceding the day designated in
     the notice for such appearance. Any person or such taxing
     district who shall fail to appear for hearing at the time fixed
     shall be presumed to have abandoned his appeal.
        (d.1)  In any appeal of an assessment the board shall make
     the following determinations:
        (1)  The market value as of the date such appeal was filed
     before the board.
        (2)  The common level ratio published by the State Tax
     Equalization Board on or before July 1 of the year prior to the
     tax year on appeal before the board.
        (d.2)  The board, after determining the market value of the
     property, shall then apply the established predetermined ratio
     to such value unless the common level ratio published by the
     State Tax Equalization Board on or before July 1 of the year
     prior to the tax year on appeal before the board varies by more
     than fifteen percent from the established predetermined ratio,
     in which case the board shall apply that same common level ratio
     to the market value of the property.
        (d.3)  When a county has effected a countywide revision of
     the assessment which was used to develop the common level ratio
     last determined by the State Tax Equalization Board, the
     following shall apply:
        (1)  If a county changes its assessment base by applying a
     change in predetermined ratio, the board shall apply the
     percentage change between the existing predetermined ratio and
     newly established predetermined ratio to the county's common
     level ratio to establish the certified revised common level
     ratio for the year in which the assessment was revised.
        (2)  If the county performs a countywide revision of
     assessments by revaluing the properties and applying an
     established predetermined ratio, the board shall utilize the
     established predetermined ratio instead of the common level
     ratio for the year in which the assessment was revised and until
     such time as the common level ratio determined by the State Tax
     Equalization Board reflects the revaluing of properties
     resulting from the revision of assessments.
        (d.4)  Nothing herein shall prevent any appellant from
     appealing any base year valuation without reference to ratio.
        (d.5)  When the board has completed the hearing of appeals
     and has in each case entered its order it shall make such
     changes in the assessment roll as will make it conform to such
     orders.
        (e)  The board shall prepare three copies of the assessment
     roll and deliver them on or before the fifteenth day of November
     with its certificate that they are a true copy of the original
     assessment roll to the following:
        (1)  One copy to the chief clerk of the county commissioners;
        (2)  One copy of such portion of the roll as contains the
     assessment of persons or property within each school district to
     the secretary of the board of school directors of the respective
     school district; and
        (3)  One copy of such portion of the roll as contains the
     assessment of persons or property within each city accepting the
     provisions of this act, borough, town or township, to the
     respective city clerk, borough secretary, town clerk or
     secretary, or township secretary. All copies of such roll so
     furnished shall for all purposes be considered as originals. The
     original assessment roll and the true copies may be corrected,
     amended or changed after the fifteenth day of November as
     circumstances may require. The said copies, in addition to the
     information required to be shown on the original assessment
     roll, shall provide space to the right of each assessment for
     the entry of all taxes which may be levied thereon by the
     respective political subdivisions. The original assessment roll
     as corrected shall be preserved in the office of the chief
     assessor or of the board and shall be open to public inspection,
     subject to such regulations as the board may prescribe for the
     preservation and safekeeping of such roll.
        (f)  On or before the fifteenth day of November, the board
     shall certify to the clerk or secretary of each political
     subdivision coming within the scope of this act within the
     county, the assessed value of real property, the value of
     occupations, and the number of persons subject to personal taxes
     appearing in the assessment roll and taxable by the respective
     political subdivisions.
        (g)  Notwithstanding any other provision of this section,
     when any county proposes to institute a countywide revision of
     assessments upon real property, the following notice
     requirements and appeal process shall be followed:
        (1)  All property owners shall be notified by mail at their
     last known address of the value of the new assessment and the
     value of their old assessment. The notice shall be dated. This
     notice shall be mailed within five days of the date shown on the
     notice by first class mail. The notice shall be deemed received
     by the property owner on the date deposited in the United States
     mail. The chief assessor shall maintain a list of all notices
     and the mailing dates and shall affix thereto an affidavit
     attesting to the mailing dates of the assessment notices. This
     list shall be a permanent public record of the board and
     available for public inspection.
        (2)  All property owners shall have the right to appeal any
     new assessment value within forty days of the date shown on the
     notice and each notice shall so state.
        (2.1)  Upon a reasonable showing by a property owner that a
     delay in filing an appeal beyond the forty-day period
     established in paragraph (2) was caused by extraordinary
     circumstances or administrative breakdown, an appeal shall be
     permitted provided the property owner proceeds with reasonable
     diligence.
        (3)  The board shall mail all notices on or before the first
     day of July. The board at its discretion may commence with the
     hearing of appeals thirty days following the mailing of the
     initial notices of reassessment.
        (4)  The board shall notify each person and each taxing
     district having an interest therein, who has filed an appeal, of
     the time and place of hearing on said appeal by depositing such
     notice in the mail addressed to such person at the address
     designated in the appeal not later than the twentieth day
     preceding the day designated in the notice for such appearance.
     Any person or such taxing district who shall fail to appear for
     hearing at the time fixed shall be conclusively presumed to have
     abandoned his appeal unless said hearing date is re-scheduled by
     the mutual consent of the property owner and the board.
        (5)  On or before the fifteenth day of November, the board
     shall certify to the clerk or secretary of each political
     subdivision coming within the scope of this act within the
     county, the value of real property, the value of occupations,
     and the number of persons subject to personal taxes appearing in
     the assessment roll and taxable by the respective political
     subdivisions.
        (6)  All appeals shall be heard and acted upon by the board
     by not later than the last day of October.
        ((g) amended July 2, 1996, P.L.525, No.89)
        (8 amended July 19, 1991, P.L.91, No.21)
        Section 8.1.  When the board shall make any change in the
     amount of three hundred dollars ($300) or more in the assessed
     value of property as finally fixed in the preceding assessment
     roll, or shall fix the valuation of property which has not
     theretofore been separately fixed, whether such change or new
     valuation is made before or after an appeal has been heard by
     the board or by the court of common pleas, the board shall give
     notice of such change or new valuation to the clerk of the city
     (if it has accepted the provisions of this act) in which the
     assessed property is located, to the secretary of the school
     district in which the assessed property is located, and to the
     secretary of the borough or township in which the assessed
     property is located. The time limit within which the city,
     borough, township and school district is entitled to appeal from
     the actions of the board or from the decision of the court of
     common pleas shall commence to run on the day such notice is
     mailed or otherwise delivered.
        (8.1 added Feb. 28, 1956, 1955 P.L.1194, No.370)
        Section 8.2.  Notwithstanding any other provision of this
     act, if during the assessment year, there is a change in the
     value of property subject to taxation, as a result of the great
     September flood of 1971 or the great June flood of 1972 such
     change may be deemed to have occurred before the first day of
     that assessment year. In accordance with this provision, the
     board may amend its certification of assessment valuation order
     to reflect such change.
        (8.2 added June 12, 1973, P.L.52, No.22)
        Section 8.3.  (a)  Persons who have suffered catastrophic
     losses to their property shall have the right to appeal before
     the board within the remainder of the county fiscal year in
     which the catastrophic loss occurred or within six (6) months of
     the date on which the catastrophic loss occurred, whichever time
     period is longer. The duty of the board shall be to reassess the
     value of the property in the following manner: the value of the
     property before the catastrophic loss, based on the percentage
     of the taxable year for which the property stood at its former
     value, added to the value of the property after the catastrophic
     loss, based on the percentage of the taxable year for which the
     property stood at its reduced value. Any property improvements
     made subsequent to the catastrophic loss in the same tax year
     shall not be included in the reassessment as herein described
     for that tax year. Any adjustment in an assessment pursuant to
     this section :
        (1)  Shall be reflected by the appropriate taxing authorities
     in the form of a credit for the next succeeding tax year; or
        (2)  Upon application by the property owner to the
     appropriate taxing authorities, shall result in a refund being
     paid to the property owner at the time of issuance of the tax
     notice for the next succeeding tax year by the respective taxing
     authorities.
        (b)  For purposes of this section, the phrase "catastrophic
     loss" shall mean any loss due to mine subsidence, fire, flood or
     other natural disaster which affects the physical state of the
     real property and which exceeds fifty percent (50%) of the
     market value of the real property prior to the loss.
        (8.3 amended July 19, 1991, P.L.91, No.21)
        Section 8.4.  Whenever, through mathematical or clerical
     error, an assessment is made more than it should have been and
     taxes are paid on such incorrect assessment, the board, upon
     discovery of such error and correction of the assessment, shall
     so inform the appropriate taxing district or districts, which
     shall make a refund to the taxpayer or taxpayers for the period
     of the error or six years, whichever is less, from the date of
     application for refund or discovery of such error by the board.
     Reassessment, with or without application by the owner, as a
     decision of judgment based on the method of assessment by the
     board, shall not constitute an error under this section.
        (8.4 added Oct. 9, 1986, P.L.1418, No.132)
        Section 8.5. (a)  Except as provided in subsection (b) of
     this section, for purposes of taxation, when there is a change
     in assessment made by the board as a result of an assessment
     appeal, a taxing district shall apply the changed assessment in
     computing taxes imposed in the next fiscal year of the taxing
     district following the fiscal year in which the board heard the
     appeal and rendered its decision.
        (b)  The provisions of subsection (a) of this section shall
     not apply to interim assessments made pursuant to subsection (b)
     of section 8, reductions in assessments due to a catastrophic
     loss pursuant to section 8.3, and corrections to assessments
     made due to clerical or mathematical errors pursuant to section
     8.4.
        (8.5 added July 2, 1996, P.L.527, No.90)
        Section 9.  (a)  In any appeal of an assessment the court
     shall make the following determinations:
        (1)  The market value as of the date such appeal was filed
     before the board of assessment appeals. In the event subsequent
     years have been made a part of the appeal, the court shall
     determine the respective market value for each such year.
        (2)  The common level ratio which was applicable in the
     original appeal to the board. In the event subsequent years have
     been made a part of the appeal, the court shall determine the
     respective common level ratio for each such year published by
     the State Tax Equalization Board on or before July 1 of the year
     prior to the tax year being appealed.
        ((a) amended July 19, 1991, P.L.91, No.21)
        (a.1)  The court, after determining the market value of the
     property pursuant to subsection (a)(1), shall then apply the
     established predetermined ratio to such value unless the
     corresponding common level ratio determined pursuant to
     subsection (a)(2) varies by more than fifteen percent from the
     established predetermined ratio, in which case the court shall
     apply the respective common level ratio to the corresponding
     market value of the property.
        ((a.1) amended July 19, 1991, P.L.91, No.21)
        (a.2)  When a county has effected a countywide revision of
     the assessment which was used to develop the common level ratio
     last determined by the State Tax Equalization Board, the
     following shall apply:
        (1)  If a county changes its assessment base by applying a
     change in predetermined ratio, the court shall apply the
     percentage change between the existing predetermined ratio and
     newly established predetermined ratio to the county's common
     level ratio to establish the certified revised common level
     ratio for the year in which the assessment was revised.
        (2)  If the county performs a countywide revision of
     assessments by revaluing the properties and applying an
     established predetermined ratio, the court shall utilize the
     established predetermined ratio instead of the common level
     ratio for the year in which the assessment was revised and until
     such time as the common level ratio determined by the State Tax
     Equalization Board reflects the revaluing of properties
     resulting from the revision of assessments.
        ((a.2) amended July 19, 1991, P.L.91, No.21)
        (b)  In any appeal by a taxable from an action by the board,
     the board shall have the power and duty to present a prima facie
     case in support of its assessment, to cross-examine the
     taxable's witnesses, to discredit or impeach any evidence
     presented by the taxable, to prosecute or defend an appeal in
     any appellate court, and to take any other necessary steps to
     defend its valuation and assessment.
        (c)  If a taxpayer has filed an appeal from an assessment, so
     long as the appeal is pending before the board or before a court
     on appeal from the determination of the board, as provided by
     statute, the appeal will also be taken as an appeal by the
     taxpayer on the subject property for any valuation for any
     assessment subsequent to the filing of such appeal with the
     board and prior to the determination of the appeal by the board
     or the court. This provision shall be applicable to all pending
     appeals as well as future appeals.
        (9 amended Dec. 13, 1982, P.L.1165, No.269)
        Section 10.  (10 repealed May 26, 1949, P.L.1848, No.550)
        Section 11.  All notices required by this act may be served
     in the manner following, anything herein contained to the
     contrary notwithstanding: Upon the taxable personally, or upon
     an adult person residing upon the property assessed or by
     posting upon the property assessed when it is vacant or
     unoccupied, or by notice mailed to the last known address of the
     taxable.
        No defect in service of any such notice shall be sufficient
     ground for setting any assessment aside, but, upon proof thereof
     being made, the taxable person or taxing district shall have the
     right to a hearing before said board relative to said
     assessment, with the same right of appeal from its decision as
     provided in section eight of this act.
        (11 amended June 25, 1968, P.L.258, No.122)
        Section 12.  After the hearing of any objections thereto and
     the making of any changes that may be deemed proper, the
     valuations as so ascertained shall, unless changed in the manner
     herein provided, stand as the valuations for assessments for
     aforesaid purposes until changed at any subsequent annual
     assessment.
        (12 amended May 26, 1949, P.L.1848, No.550)
        Section 13.  No appeal taken from any such assessments made
     under the provisions of this act shall affect the validity of
     any taxes assessed, but if such assessment shall thereafter be
     reduced, an exoneration shall be granted or restitution ordered
     for the excess of taxes paid by reason of any improper increase
     in the assessment.
        Section 14.  Upon request of any taxpayer, he shall at any
     time receive from the board a statement of his taxable property
     and its valuation.
        Section 15.  When the said valuations and assessments have
     been made, all taxation on real estate and personal assessments
     for county, borough, town, township, school purposes (except in
     cities) institution district, and poor purposes, within the
     limits of such county, shall be based upon such valuations and
     assessments.
        (15 amended May 26, 1949, P.L.1848, No.550)
        Section 16.  The office of ward, borough, town, and township
     assessor, as now existing in counties coming under the
     provisions of this act, is hereby abolished insofar as respects
     the assessment and valuation of persons and property for taxable
     purposes.
        Section 17.  The county commissioners of any such county
     shall have authority to prepare, at the cost of the county, such
     proper maps and plans and surveys as may be deemed necessary to
     secure a proper and equitable assessment.
        Section 18.  The corporate authorities of any borough, town,
     township, school, institution and poor district, and county, who
     may feel aggrieved by any assessment of property or subjects of
     taxation for its corporate purposes, shall have the right to
     appeal therefrom in entirety or by individual assessments in the
     same manner, subject to the same procedure, and with like effect
     as if such appeal were taken by a taxable with respect to his
     assessment, and in addition may take an appeal from any decision
     of the board or court of common pleas as though it had been a
     party to the proceedings before such board or court even though
     it was not such a party in fact. Such authorities may intervene
     in any appeal by a taxable under section 9 of this act as a
     matter of right.
        (18 amended June 25, 1968, P.L.258, No.122 and repealed in
     part June 3, 1971, P.L.118, No.6)
        Section 19.  (a)  Any city in any county wherein such a board
     is created under this act may become subject to the provisions
     of this act, and the mayor and council of any such city may
     effect the same by an ordinance duly passed. A copy of such
     ordinance, approved by the mayor and duly certified, accompanied
     by a statement of the vote thereon with the names of the members
     of council voting for and against such ordinance, shall be
     forwarded to and filed in the office of the Secretary of the
     Commonwealth, and, when so filed, the Governor shall, under the
     great seal of the Commonwealth, certify the acceptance of the
     provisions of this act, which certificate shall be recorded
     among the minutes of the council and in the office for the
     recording of deeds in the proper county.
        (b)  From the date of the completion of such acceptance, the
     assessment of property in such city for city and school purposes
     shall be done only in accordance with the provisions of this act
     and by the officers designated in this act: Provided, That if a
     city in accepting the provisions of this act elects by ordinance
     to adopt an established predetermined ratio different from that
     used by the county, then the city shall apply the ratio selected
     to the actual valuation supplied by the county to determine
     assessed value for tax purposes. The established predetermined
     ratio selected by the city, if different from the ratio selected
     by the county, may be set at any value up to and including the
     actual valuation supplied by county.
        (c)  Whenever any city accepts the provisions of this act,
     all the provisions thereof, including the right to appeal from
     assessments as provided for other municipal districts, shall
     apply to such city.
        (19 amended Dec. 13, 1982, P.L.1165, No.269)
        Section 19.1.  All dates specified in this act for the
     performance of any acts or duties shall be construed to be
     mandatory and not discretionary with the officials who are
     designated by this act to perform such acts or duties.
        (19.1 added Dec. 14, 1967, P.L.813, No.349)
        Section 19.2.  Whenever a city of the third class elects to
     accept the provisions of this act, all former city employes in
     the office of the city assessor who are employed in the office
     of the county assessor and who are members of the city's pension
     or retirement system may, notwithstanding the provisions of
     section 10, act of August 31, 1971 (Act No.96), known as the
     "County Pension Law" relating to compulsory membership, file an
     election in writing with the county commissioners and the city
     pension board within one year after they become county employes,
     to retain their membership in the city pension or retirement
     system. The county shall deduct from the employes' salaries the
     amounts of their contributions to the pension or retirement
     system of the city and pay such deductions to the city pension
     or retirement system. A member who files an election as herein
     provided may not thereafter elect to become a member of the
     county's retirement system and shall continue to remain a member
     of the city pension or retirement system until retirement.
        (19.2 added Dec. 6, 1972, P.L.1424, No.311)
        Section 20.  The provisions of this act are severable, and if
     any of its provisions are held unconstitutional, the decision so
     holding shall not be construed to impair any other provision of
     this act. It is hereby declared as the legislative intent that
     this act would have been adopted had such unconstitutional
     provision not been included therein.
        Section 21.  This act shall be in effect immediately upon its
     passage, and approval by the Governor.
        Section 22.  The act approved the twenty-fourth day of March,
     one thousand nine hundred and five (Pamphlet Laws, forty-seven),
     entitled "An act establishing in counties containing a
     population of from three hundred thousand to one million, a
     Board for the Assessment and Revision of Taxes for State and
     county purposes; prescribing their powers and duties; and
     abolishing the office of ward, borough and township assessors,
     in so far as respects the assessment of State and county taxes,"
     is hereby repealed absolutely.
        Section 23.  All acts and parts of acts inconsistent with
     this act are hereby repealed.

                                 APPENDIX

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             Supplementary Provisions of Amendatory Statutes
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                      1977, AUGUST 5, P.L.182, NO.48

        Section 2.  This act shall apply to and govern all actions
     previously or hereafter instituted and presently pending.
        Compiler's Note:  Act 48 amended sections 8 and 9 of Act 348.