Pennsylvania Act 1939-203 — RELATED TO TAXATION - UNIFORMITY OF ASSESSMENT IN SECOND CLASS CITIES

Act text

RELATED TO TAXATION - UNIFORMITY OF ASSESSMENT IN SECOND CLASS CITIES
                 Act of Jun. 15, 1939, P.L. 346, No. 203              Cl. 11
                                  AN ACT

     To promote uniformity in the assessment and taxation of
        properties and persons within the territorial limits of
        cities of the second class by providing that city taxes
        within such territorial limits shall be assessed, levied and
        collected upon the basis of the county assessments; imposing
        duties on county assessing authorities; abolishing the
        department of assessors in cities of the second class and
        transferring certain property to county taxing authorities.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  All city taxes in cities of the second class to
     be levied and assessed for the year one thousand nine hundred
     and forty-three and subsequent years, shall be levied and
     assessed on the real estate and personal property as contained
     in the assessments made for county tax purposes for said year.
     It shall be the duty of the proper county assessing authorities
     to assess all property in cities of the second class, whether
     real or personal, taxable under any general, special or local
     law for city purposes, to designate real property or parts
     thereof or property thereon not taxable for city purposes and to
     classify all real property in such cities in such manner and
     upon such testimony as may be adduced before them so as to
     distinguish between the buildings on land and the land exclusive
     of the buildings. It shall be the further duty of such county
     taxing authorities to furnish annually, on or before the first
     day of November, to the city controller of said cities and to
     the board of school directors of the school districts
     coterminous therewith, a properly certified duplicate of the
     then existing adjusted valuation of all property taxable for
     county purposes and for city purposes within the territorial
     limits of said cities, excepting only such assessments of
     intangible personal property as shall not be subject to the
     payment of city or school taxes. Said certification shall not
     affect the validity of appeals filed either with the county
     assessing authorities or with the court, pursuant to the act,
     approved the twenty-first day of June, one thousand nine hundred
     and thirty-nine (Pamphlet Laws, six hundred twenty-six), and
     amendments thereto, and if any assessment shall be reduced as a
     result of such appeal, an exoneration for the proper amount to
     equalize such reduction shall be granted by the taxing
     authorities, if the taxes based upon such assessment have not
     been paid, and if the taxes based upon such assessment have been
     paid, the excess taxes collected shall be refunded by the taxing
     authorities to the person having made such payment. Such refunds
     shall be made within thirty (30) days after the taxing
     authorities have been notified of the reduction made in the
     assessment by the Board of Property Assessment, Appeals and
     Review, or by the court.
        (1 amended May 26, 1943, P.L.627, No.274)
        Section 2.  The department of assessors in cities of the
     second class is hereby abolished as of the first day of January,
     one thousand nine hundred and forty-two, and all books, records,
     maps and plans in its possession shall be turned over and
     delivered to the county taxing authorities for their use.