| |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| SENATE BILL |
|
| |
| |
| INTRODUCED BY GORDNER, YAW, PILEGGI, ARGALL, BROWNE, FERLO, FOLMER, HUGHES, McILHINNEY, MENSCH, ORIE AND RAFFERTY, FEBRUARY 25, 2011 |
| |
| |
| REFERRED TO FINANCE, FEBRUARY 25, 2011 |
| |
| |
| |
| AN ACT |
| |
1 | Amending the act of June 27, 1947 (P.L.1046, No.447), entitled, |
2 | as amended, "An act providing for equalization of assessed |
3 | valuations of real property throughout the Commonwealth for |
4 | use in determining the amount and allocation of Commonwealth |
5 | subsidies to school districts; providing for the establishing |
6 | of a common level ratio for each county; creating a State Tax |
7 | Equalization Board; and prescribing its powers and duties; |
8 | imposing duties on certain local officers, agents, boards, |
9 | commissions and departments; and making an appropriation," |
10 | further providing for board membership, for chairman's |
11 | authority and duties, and for quorum and hearings. |
12 | The General Assembly of the Commonwealth of Pennsylvania |
13 | hereby enacts as follows: |
14 | Section 1. Section 2 of the act of June 27, 1947 (P.L.1046, |
15 | No.447), referred to as the State Tax Equalization Board Law, |
16 | amended January 14, 1952 (1951 P.L.1909, No.525), is amended to |
17 | read: |
18 | Section 2. Appointment of Board; Compensation.-- |
19 | (a) The board shall consist of [three] five members, three |
20 | of whom shall be public members, who shall be citizens of the |
21 | United States, residents of Pennsylvania and qualified electors |
22 | for a period of at least one (1) year next preceding their |
|
1 | appointments. Each appointee shall be familiar by training or |
2 | experience with the problems involved in the work of the board. |
3 | (b) The public members of the board shall be appointed by |
4 | the Governor for terms of four (4) years each, or until their |
5 | successors shall be duly appointed and shall have qualified. Any |
6 | vacancy occurring shall be filled by appointment of the Governor |
7 | for the unexpired term. Each member of the board shall devote |
8 | his entire time to the duties of his office. A member of the |
9 | board may, after notice and an opportunity to be heard, be |
10 | removed for cause by the Governor. |
11 | (c) The chairman of the board shall receive an annual salary |
12 | of twelve thousand dollars ($12,000), and each other public |
13 | member thereof shall receive an annual salary of eleven thousand |
14 | dollars ($11,000). |
15 | (d) In addition to the public members, the board shall |
16 | consist of the Secretary of Education or his designee and the |
17 | Secretary of Revenue or his designee. |
18 | Section 2. Sections 3 and 4 of the act are amended to read: |
19 | Section 3. Chairman; Authority and Duties.--The Governor |
20 | shall designate one of the public members as chairman. The |
21 | chairman shall be in charge of the administration of the board, |
22 | and the transaction of its routine business, and shall execute |
23 | the orders and policies of the board. In the absence of the |
24 | chairman, the member designated by him shall perform his duties |
25 | and, while so doing, shall have the authority of chairman. |
26 | Section 4. Quorum.--[Two (2)] Three members of the board |
27 | shall constitute a quorum. A quorum, voting unanimously, shall |
28 | be sufficient to exercise all the rights and perform all the |
29 | duties of the board. |
30 | Section 3. Section 16.1 of the act, added December 13, 1982 |
|
1 | (P.L.1158, No.267), is amended to read: |
2 | Section 16.1. Establishment of a Common Level Ratio.--(a) |
3 | The State Tax Equalization Board shall, annually, prior to July |
4 | 1, establish for each county a common level ratio for the prior |
5 | calendar year. |
6 | (b) In arriving at such ratio, the board shall use |
7 | statistically acceptable techniques, including sales ratio |
8 | studies. The board's method in arriving at the ratio shall be |
9 | made available to the public. The ratio shall be certified to |
10 | the chief assessor of each county and it shall be admissible as |
11 | evidence in any appeal involving real property tax assessments. |
12 | (c) Any political subdivision, school district or taxpayer |
13 | aggrieved by any finding, conclusion or any method or technique |
14 | of the board made pursuant to this section may, in writing, |
15 | state objections thereto and may appeal de novo such ratio |
16 | determination to the Commonwealth Court. After receiving any |
17 | objections, the board [may] shall grant a hearing and may modify |
18 | or adjust its findings and computations as it shall appear |
19 | proper. |
20 | (d) If the common level ratio increases or decreases by ten |
21 | percent or more, the board shall immediately review its findings |
22 | prior to certification of the ratio. |
23 | Section 4. This act shall take effect in 60 days. |
|