Pennsylvania Act 1931-68 — NOTICE INCREASES IN VALUE TAXABLES SECOND CLASS CITIES REQUIRE

Act text

NOTICE INCREASES IN VALUE TAXABLES SECOND CLASS CITIES REQUIRE
                   Act of May 5, 1931, P.L. 92, No. 68                Cl. 53
                                  AN ACT

     Requiring boards of revision and boards for the assessment and
        revision of taxes of cities of the second class and counties
        of the second class to give taxables notice of increases in
        valuations and appeal days.

        Section 1.  Be it enacted, &c., That it shall be the duty of
     the board for the assessment and revision of taxes or the board
     of revision of every county of the second class and city of the
     second class, revising assessments and hearing appeals from
     valuations for taxation purposes, to give each taxable whose
     valuation of property has been increased at least five days'
     written or printed notice of the day fixed for appeals, stating
     in such notice the amount of the previous valuation of any land
     and buildings and the proposed new valuation thereof, if such
     new valuation represents an increase.
        Such notice shall be served by the board, or any member
     thereof, or by any subordinate assessor, or by any other person
     authorized so to do by the board, upon said taxable person if he
     or she can be found in the county, or upon an adult person
     residing upon the property in question in case the taxable
     person cannot be found in the county.
        When no service is made upon the taxable person or upon an
     adult person residing upon the property assessed, said notice
     shall be deemed to have been properly served if tacked or
     conspicuously posted upon the property assessed.
        No defect in service of any such notice shall be sufficient
     ground for setting aside any assessment so made, but upon proof
     thereof being made the taxable person shall have the right to a
     rehearing before said board relative to said assessment, and to
     appeal therefrom to the court of common pleas as provided by
     law.