When a department or agency of the Commonwealth or a municipality has ordered a sewer connection ban because of a lack of adequate sewage treatment facilities, the real estate affected by the order shall be reassessed for the duration of the order. The assessment shall be based on the value of the best use of the land during the period of the reassessment. For the purposes of this section, the term "affected by the order" shall be defined as the application for a building permit and the denial to the applicant of permission to proceed with the building or construction because of a sewer ban order.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 88 - Consolidated County Assessment
Section 8801 - Short title and scope of chapter
Section 8803 - Excluded provisions
Section 8804 - Construction of chapter
Section 8811 - Subjects of local taxation
Section 8812 - Exemptions from taxation
Section 8813 - Temporary tax exemption for residential construction
Section 8814 - Temporary assessment change for real estate subject to sewer connection ban order
Section 8815 - Catastrophic loss
Section 8816 - Clerical and mathematical errors
Section 8817 - Changes in assessed valuation
Section 8818 - Assessment of lands divided by boundary lines
Section 8819 - Separate assessment of coal and surface
Section 8820 - Assessment of real estate subject to ground rent or mortgage
Section 8821 - Assessment of mobile homes and manufactured homes
Section 8822 - Taxing districts lying in more than one county and choice of assessment ratio
Section 8823 - Limitation on tax increase after countywide reassessment
Section 8832 - Subordinate assessors
Section 8834 - Assessment records system
Section 8841 - Assessment roll and interim revisions
Section 8842 - Valuation of property
Section 8843 - Spot reassessment
Section 8844 - Notices, appeals and certification of values
Section 8845 - Service of notices
Section 8846 - Notice of changes given to taxing authorities
Section 8847 - Application of assessment changed as result of appeal
Section 8848 - Special provisions relating to countywide revisions of assessments
Section 8851 - Board of assessment appeals and board of assessment revision
Section 8852 - Regulations and training of boards
Section 8853 - Auxiliary appeal boards
Section 8854 - Appeals to court
Section 8855 - Appeals by taxing districts
Section 8862 - Recorder of deeds to furnish record of conveyances, compensation
Section 8862.1 - Grantees of real property to register deed with chief assessor
Section 8863 - Assessment of property of decedent's estates
Section 8864 - Assessment of personal property
Section 8865 - Assessment of occupations
Section 8866 - Limitation on rates of specific taxes