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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY GERGELY, SEIP, KORTZ, D. COSTA, P. COSTA, DEASY, DeLUCA, DENLINGER, DERMODY, FRANKEL, GIBBONS, HALUSKA, HELM, KOTIK, MAHONEY, MANN, MARKOSEK, MATZIE, McILVAINE SMITH, MELIO, MENSCH, MUSTIO, PETRARCA, PRESTON, READSHAW, SCAVELLO, SIPTROTH, M. SMITH, SWANGER, VULAKOVICH, WALKO, WHITE AND YOUNGBLOOD, JUNE 5, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, JUNE 5, 2009 |
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| AN ACT |
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1 | Amending the act of June 21, 1939 (P.L.626, No.294), entitled |
2 | "An act providing for and regulating the assessment and |
3 | valuation of all subjects of taxation in counties of the |
4 | second class; creating and prescribing the powers and duties |
5 | of a Board of Property Assessment, Appeals and Review; |
6 | imposing duties on certain county and city officers; |
7 | abolishing the board for the assessment and revision of taxes |
8 | in such counties; and prescribing penalties," further |
9 | providing for appeals taken by municipalities and school |
10 | districts. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. Section 10.1 of the act of June 21, 1939 |
14 | (P.L.626, No.294), referred to as the Second Class County |
15 | Assessment Law, added March 26, 1992, (P.L.22, No.8) is amended |
16 | to read: |
17 | Section 10.1. (a) Other than during a countywide |
18 | reassessment, an appeal by a municipality or school district may |
19 | be taken from an assessment only when: |
20 | (1) a parcel of land is divided and conveyed away in smaller |
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1 | parcels; |
2 | (2) improvements are made to real property; or |
3 | (3) existing improvements are removed from real property or |
4 | are destroyed. |
5 | (b) When an appeal is taken by a municipality or school |
6 | district of an assessment dealing with commercial property, |
7 | industrial property, multiple residential property over twenty |
8 | units or mobile home parks value made by the board and a |
9 | property appraisal is initiated after consultation between |
10 | representatives of the affected taxing jurisdictions involved, |
11 | the cost for the independent appraisal to be used by the board |
12 | in the appeal shall be paid in the following manner: the cost |
13 | shall be shared among the affected county, the affected |
14 | municipality or municipalities and the affected school district |
15 | or school districts in the same proportion the millage rate of |
16 | each entity is to the total millage of such entities. |
17 | Section 2. This act shall take effect in 60 days. |
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