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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY KASUNIC, FERLO, BROWNE, HUGHES, LOGAN, ORIE, BOSCOLA, EARLL, ERICKSON, FONTANA, MUSTO, WAUGH AND BAKER, MARCH 2, 2009 |
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| REFERRED TO LOCAL GOVERNMENT, MARCH 2, 2009 |
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| AN ACT |
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1 | Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as |
2 | amended, "An act relating to assessment for taxation in |
3 | counties of the fourth, fifth, sixth, seventh and eighth |
4 | classes; designating the subjects, property and persons |
5 | subject to and exempt from taxation for county, borough, |
6 | town, township, school, except in cities and county |
7 | institution district purposes; and providing for and |
8 | regulating the assessment and valuation thereof for such |
9 | purposes; creating in each such county a board for the |
10 | assessment and revision of taxes; defining the powers and |
11 | duties of such boards; providing for the acceptance of this |
12 | act by cities; regulating the office of ward, borough, town |
13 | and township assessors; abolishing the office of assistant |
14 | triennial assessor in townships of the first class; providing |
15 | for the appointment of a chief assessor, assistant assessors |
16 | and other employes; providing for their compensation payable |
17 | by such counties; prescribing certain duties of and certain |
18 | fees to be collected by the recorder of deeds and municipal |
19 | officers who issue building permits; imposing duties on |
20 | taxables making improvements on land and grantees of land; |
21 | prescribing penalties; and eliminating the triennial |
22 | assessment; and regulating certain assessments in all |
23 | counties," further providing for appeal notices. |
24 | The General Assembly of the Commonwealth of Pennsylvania |
25 | hereby enacts as follows: |
26 | Section 1. Section 701(b) of the act of May 21, 1943 (P.L. |
27 | 571, No.254), known as The Fourth to Eighth Class County |
28 | Assessment Law, amended December 13, 1982 (P.L.1173, No.270), is |
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1 | amended to read: |
2 | Section 701. Appeal Notices.--* * * |
3 | (b) Any person aggrieved by any assessment whether or not |
4 | the value thereof shall have been changed since the preceding |
5 | annual assessment, or any taxing district having an interest |
6 | therein, may appeal to the board for relief. Notwithstanding any |
7 | other provision of law to the contrary, the board is prohibited |
8 | from imposing or assessing any type of fee relating to the |
9 | appeal. Any person or such taxing districts desiring to make an |
10 | appeal shall, on or before the first day of September, file with |
11 | the board an appeal, setting forth: |
12 | (1) The assessment or assessments by which such person feels |
13 | aggrieved; |
14 | (2) The address to which the board shall mail notice of when |
15 | and where to appear for hearing. |
16 | * * * |
17 | Section 2. This act shall take effect in 60 days. |
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