53 Pennsylvania Consolidated Statutes Chapter 88 - Consolidated County Assessment
Subchapter A. Preliminary Provisions
- Section 8801 - Short Title And Scope Of Chapter
(a) Short title.--This chapter shall be known and may be cited as the Consolidated County Assessment Law. (b) Scope.-- (1) This chapter shall apply...
- Section 8802 - Definitions
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly...
- Section 8803 - Excluded Provisions
Except as otherwise provided in this chapter, this chapter does not repeal or modify: (1) The act of June 17, 1913 (P.L.507, No.335), entitled...
- Section 8804 - Construction Of Chapter
(a) Dates mandatory.--All dates specified in this chapter for the performance of any acts or duties shall be construed to be mandatory and not...
Subchapter B. Subjects of Local Taxation; Exceptions; Special Provisions on Assessments
- Section 8811 - Subjects Of Local Taxation
(a) Subjects of taxation enumerated.--Except as provided in subsection (b), all subjects and property made taxable by the laws of this Commonwealth for county,...
- Section 8812 - Exemptions From Taxation
(a) General rule.--The following property shall be exempt from all county, city, borough, town, township, road, poor, county institution district and school real estate...
- Section 8813 - Temporary Tax Exemption For Residential Construction
New single and multiple dwellings constructed for residential purposes and improvements to existing unoccupied dwellings or improvements to existing structures for purposes of conversion...
- Section 8814 - Temporary Assessment Change For Real Estate Subject To Sewer Connection Ban Order
When a department or agency of the Commonwealth or a municipality has ordered a sewer connection ban because of a lack of adequate sewage...
- Section 8815 - Catastrophic Loss
(a) General rule.--Persons who have suffered catastrophic losses to their property shall have the right to appeal before the board within the remainder of...
- Section 8816 - Clerical And Mathematical Errors
(a) Correction.--If, through mathematical or clerical error, an assessment is higher than it should have been and taxes are paid on such incorrect assessment,...
- Section 8817 - Changes In Assessed Valuation
(a) General rule.--In addition to other authorization provided in this chapter, the assessors may change the assessed valuation on real property when a parcel...
- Section 8818 - Assessment Of Lands Divided By Boundary Lines
(a) Assessment of lands divided by county boundary lines.-- (1) If county boundary lines divide a tract of land, the land will be assessed...
- Section 8819 - Separate Assessment Of Coal And Surface
The county assessment office shall assess coal and surface separately in cases where the owner or life tenant of land does not have the...
- Section 8820 - Assessment Of Real Estate Subject To Ground Rent Or Mortgage
All real estate subject to ground rent or mortgage shall be estimated at its full value and assessed and taxed accordingly. In the case...
- Section 8821 - Assessment Of Mobile Homes And House Trailers
(a) Duty.--It shall be the duty of the county assessment office to assess all mobile homes and house trailers within the county according to...
- Section 8822 - Taxing Districts Lying In More Than One County And Choice Of Assessment Ratio
(a) General rule.--Except as provided in subsections (b) and (c), if a taxing district lies in more than one county and the respective counties...
- Section 8823 - Limitation On Tax Increase After Countywide Reassessment
(a) Scope.-- (1) Except as set forth in paragraph (2), this section applies to taxing districts in counties within the scope of this chapter...
Subchapter C. County Assessment Office
- Section 8831 - Chief Assessor
(a) Appointment.--In each county, a chief assessor shall be appointed. The chief assessor shall be appointed by the county commissioners with the advice of...
- Section 8832 - Subordinate Assessors
(a) Hiring and compensation.--The chief assessor, with the approval of the board, shall hire subordinate assessors subject to any applicable county personnel policy and...
- Section 8833 - Solicitor
The board may appoint an attorney as solicitor to the board and assessment office to advise on all legal matters and appear for and...
- Section 8834 - Assessment Records System
It shall be the duty of the county assessment office to maintain a permanent records system consisting of: (1) Tax maps of the entire...
Subchapter D. Assessment Roll, Valuation, Notice and Appeals
- Section 8841 - Assessment Roll And Interim Revisions
(a) Preparation of assessment roll.--Annually, on or before the first day of July, the county assessment office shall prepare and submit to the board,...
- Section 8842 - Valuation Of Property
(a) Predetermined ratio.--The county assessment office shall assess real property at a value based upon an established predetermined ratio which may not exceed 100%...
- Section 8843 - Spot Reassessment
The county assessment office is prohibited from engaging in the practice of spot reassessment. In the event that the county assessment office engages in...
- Section 8844 - Notices, Appeals And Certification Of Values
(a) Notices.--The county assessment office shall mail to each record property owner, at the last known address of the record property owner, and to...
- Section 8845 - Service Of Notices
No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved...
- Section 8846 - Notice Of Changes Given To Taxing Authorities
If the county assessment office makes any change in the assessed value of a property, the county assessment office shall give notice of the...
- Section 8847 - Application Of Assessment Changed As Result Of Appeal
(a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as...
- Section 8848 - Special Provisions Relating To Countywide Revisions Of Assessments
(a) Notice requirements.--If any county proposes to institute a countywide revision of assessments upon real property, the following notice requirements shall apply: (1) Each...
Subchapter E. Boards and Appeals to Court
Subchapter F. Miscellaneous Provisions
- Section 8861 - Abstracts Of Building And Demolition Permits To Be Forwarded To The County Assessment Office
(a) Permit.--Every municipality, third-party agency or the Department of Labor and Industry responsible for the issuance of building permits shall forward a copy of...
- Section 8862 - Recorder Of Deeds To Furnish Record Of Conveyances, Compensation
(a) Maintaining information.--For every deed or conveyance of land recorded, the recorder of deeds shall document and maintain the following information: (1) the date...
- Section 8862.1 - Grantees Of Real Property To Register Deed With Chief Assessor
It shall be the duty of every grantee of real property to register the deed of conveyance in the office of the chief assessor...
- Section 8863 - Assessment Of Property Of Decedent's Estates
If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes,...
- Section 8864 - Assessment Of Personal Property
If personal property is subject to taxation for county purposes it shall be assessed in the manner provided by existing laws, except that the...
- Section 8865 - Assessment Of Occupations
(a) Occupation taxes.--In accordance with the act of August 9, 1955 (P.L.323, No.130), known as The County Code, the county commissioners in counties of...
- Section 8866 - Limitation On Rates Of Specific Taxes
No taxes levied under the provisions of this chapter or section 8402(c) (relating to scope and limitations) shall be levied by any taxing district...
- Section 8867 - Prohibition On Certain Levies
Notwithstanding the provisions of this chapter, the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, or section 8402(c)...
- Section 8868 - Optional Use By Cities
(a) Election.--A city in any county to which this chapter applies may, by adopting an ordinance, elect to become subject to this chapter. A...
Last modified: October 8, 2016