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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY PILEGGI, YAW, RAFFERTY, MUSTO, FERLO, ERICKSON, WARD, BOSCOLA AND BRUBAKER, APRIL 30, 2010 |
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| REFERRED TO LOCAL GOVERNMENT, APRIL 30, 2010 |
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| AN ACT |
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1 | Amending the act of June 26, 1931 (P.L.1379, No.348), entitled, |
2 | as amended, "An act creating in counties of the second A and |
3 | third class a board for the assessment and revision of taxes; |
4 | providing for the appointment of the members of such board by |
5 | the county commissioners; providing for their salaries, |
6 | payable by the county; abolishing existing boards; defining |
7 | the powers and duties of such board; regulating the |
8 | assessment of persons, property, and occupations for county, |
9 | borough, town, township, school, and poor purposes; |
10 | authorizing the appointment of subordinate assessors, a |
11 | solicitor, engineers, and clerks; providing for their |
12 | compensation, payable by such counties; abolishing the office |
13 | of ward, borough, and township assessors, so far as the |
14 | making of assessments and valuations for taxation is |
15 | concerned; and providing for the acceptance of this act by |
16 | cities," further providing for auxiliary boards and for |
17 | alternate members. |
18 | The General Assembly of the Commonwealth of Pennsylvania |
19 | hereby enacts as follows: |
20 | Section 1. Section 1 of the act of June 26, 1931 (P.L.1379, |
21 | No.348), amended April 22, 1997 (P.L.70, No.4) and June 22, 1999 |
22 | (P.L.120, No.20), referred to as the Third Class County |
23 | Assessment Board Law, is amended to read: |
24 | Section 1. (a) In all counties of the second A and third |
25 | class in this Commonwealth, there is hereby created a board, to |
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1 | be known as the Board of Assessment Appeals, which shall be |
2 | composed of three members. The members of said board shall be |
3 | appointed by the county commissioners of such counties to serve |
4 | for terms of four years each. Vacancies happening in said office |
5 | shall be filled by appointment by the county commissioners for |
6 | the unexpired terms. The salary of the members of said board |
7 | shall be fixed by the salary board of the county. |
8 | (b) In conjunction with a countywide revision of assessments |
9 | involving either a change in the established predetermined ratio |
10 | or revaluing the properties and applying the predetermined ratio |
11 | or in conjunction with hearing and determining appeals by a |
12 | person aggrieved by an assessment in accordance with section |
13 | 8(c) or in conjunction with the homestead exclusion under 53 |
14 | Pa.C.S. Ch. 85 Subch. F (relating to homestead property |
15 | exclusion), known as the Homestead Property Exclusion Program |
16 | Act, the county commissioners may create up to four temporary |
17 | auxiliary appeal boards, each to be known as an auxiliary appeal |
18 | board. The term of existence for an auxiliary appeal board shall |
19 | be the period of time required by the auxiliary appeal board to |
20 | hear and determine appeals from new assessment values in |
21 | accordance with section 8(g) and appeals taken from assessments |
22 | in the next succeeding year or the period of time required to |
23 | hear and determine appeals by a person aggrieved by an |
24 | assessment in accordance with section 8(d) or the period of time |
25 | required to hear and determine appeals arising from application |
26 | for the homestead exclusion. An auxiliary appeal board shall be |
27 | composed of three members who shall be appointed by the county |
28 | commissioners to serve for the time that the auxiliary appeal |
29 | board is in existence. Members of an auxiliary appeal board |
30 | shall be competent and qualified residents of the county. |
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1 | Vacancies on an auxiliary appeal board shall be filled by |
2 | appointment by the county commissioners for the duration of the |
3 | auxiliary appeal board's existence, but the unavailability of a |
4 | member of the board for a scheduled hearing for which an |
5 | alternate member may be appointed in accordance with subsection |
6 | (c) shall not be considered a vacancy on the board. Any salary |
7 | of members of an auxiliary appeal board shall be fixed by the |
8 | salary board of the county. The authority of an auxiliary appeal |
9 | board shall be limited to hearing and determining appeals from |
10 | assessments in accordance with the provisions of this act and |
11 | the rules and regulations established pursuant to section 5. |
12 | (c) In addition to the appointment of three members to each |
13 | auxiliary appeal board created in accordance with subsection |
14 | (b), the county commissioners may appoint no more than eight |
15 | alternate members, each of whom may serve as directed by the |
16 | board of assessment appeals on any auxiliary appeal board in the |
17 | event that a member of an auxiliary appeal board is unavailable |
18 | for a scheduled hearing by reason of being absent, having a |
19 | conflict or being disqualified. Alternate members shall be |
20 | appointed for the same length of time as any auxiliary appeal |
21 | board is in existence. Any salary of alternate members shall be |
22 | fixed by the salary board of the county when serving on an |
23 | auxiliary appeal board. An alternate member shall have the same |
24 | authority as a member appointed under subsection (b) to |
25 | participate in the hearing and determination of appeals [from |
26 | assessments after a countywide revision of assessments]. |
27 | Section 2. This act shall take effect immediately. |
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