Bill Text: PA HB142 | 2009-2010 | Regular Session | Introduced

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Bill Title: Further providing for appeal hearings.

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2009-01-30 - Referred to LOCAL GOVERNMENT [HB142 Detail]

Download: Pennsylvania-2009-HB142-Introduced.html

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PRINTER'S NO. 138
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 142 Session of2009
INTRODUCED BY GODSHALL, BOYD, FAIRCHILD, HESS, KOTIK, MURT, RAPP, SIPTROTH, STABACK AND SWANGER, JANUARY 30, 2009
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 30, 2009
AN ACT
Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
amended, "An act relating to assessment for taxation in
counties of the fourth, fifth, sixth, seventh and eighth
classes; designating the subjects, property and persons
subject to and exempt from taxation for county, borough,
town, township, school, except in cities and county
institution district purposes; and providing for and
regulating the assessment and valuation thereof for such
purposes; creating in each such county a board for the
assessment and revision of taxes; defining the powers and
duties of such boards; providing for the acceptance of this
act by cities; regulating the office of ward, borough, town
and township assessors; abolishing the office of assistant
triennial assessor in townships of the first class; providing
for the appointment of a chief assessor, assistant assessors
and other employes; providing for their compensation payable
by such counties; prescribing certain duties of and certain
fees to be collected by the recorder of deeds and municipal
officers who issue building permits; imposing duties on
taxables making improvements on land and grantees of land;
prescribing penalties; and eliminating the triennial
assessment," further providing for appeal hearings.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 702(a) of the act of May 21, 1943 (P.L.
571, No.254), known as The Fourth to Eighth Class County
Assessment Law, amended December 13, 1982 (P.L.1173, No.270), is
amended to read:
Section 702. Appeal Hearings.--(a) The board shall meet for
the hearing of appeals and shall continue to meet for such
purpose from time to time, until all appeals have been heard and
acted upon. All appeals other than appeals brought under section
701(a.1) shall be acted upon not later than the last day of
October. When an appeal has been filed, the board shall notify
each person and each taxing district having an interest therein,
of the time and place where he shall appear for the purpose of
being heard, by depositing such notice in the mail, addressed to
such person at the address designated in the statement of
intention to appeal, not later than the twentieth day preceding
the day designated in the notice for such appearance. All
hearings on appeals before the board shall be open to the public
and shall be conducted in accordance with regulations prescribed
by the board. Any person may appear and be heard, [either] in
person [or], by counsel[.], or by an attorney-in-fact under a
power of attorney signed by a person who has the right to appeal
to the board. Representation by an attorney-in-fact shall not be
construed as the unauthorized practice of law. The appeal of a
property assessment decision from the board to the court of
common pleas shall be a de novo proceeding. Any political
subdivision having an interest in the assessment may appear and
be heard, either by its solicitor or counsel specially engaged
for such purpose.
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Section 2. This act shall take effect in 60 days.
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