(a) Regulations.--Subject to the approval of the county commissioners, the board may adopt, amend, alter and rescind regulations for the administration of and the conduct of business and proceedings for itself and for auxiliary appeal boards. The regulations may require a witness providing testimony at a hearing relative to any aspect of the value of the real estate which is the subject of the assessment or reassessment appeal to disclose, under oath, whether any compensation paid for the testimony is contingent on the result obtained. The regulations shall be in writing and shall be a public record open to examination, inspection and copying in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.
(b) Training required.--Members of the board and each auxiliary appeal board appointed after the effective date of this subsection shall be authorized to hear appeals only if they have completed training in accordance with this section, subject to the following conditions and exceptions:
(1) A member of the board shall have up to six months from the date of appointment to complete the training required under subsection (c). The member may hear appeals without training during the six-month period. Failure of a board member to obtain the training within six months of appointment shall result in disqualification of the member and shall create a vacancy. A new member shall be appointed to replace the disqualified member within 30 days of the effective date of the vacancy.
(2) A member of an auxiliary appeal board shall be authorized to hear appeals only upon completion of training required under subsection (c).
(3) A member of the board or auxiliary appeal board who holds an active Certified Pennsylvania Evaluator certification shall not be required to complete the training under subsection (c).
(4) A member of the board or auxiliary appeal board who holds an inactive Certified Pennsylvania Evaluator certification shall not be required to complete the training under subsection (c)(1).
(5) In the event of a declaration by the Governor of a disaster emergency under 35 Pa.C.S. ยง 7301(c) (relating to general authority of Governor), the training required by this section shall not be a precondition or qualification for a member of a board or auxiliary appeal board to hear and decide an appeal until six months or, in the case of a county subject to a court-ordered countywide reassessment on the effective date of the emergency, one year, following the termination of the disaster or emergency or the final extension thereof.
(c) Curriculum and personnel.--The County Commissioners Association of Pennsylvania, in coordination with the Assessors' Association of Pennsylvania, shall establish a curriculum and the method of training delivery. Training may be conducted electronically or remotely, and the curriculum shall include the following:
(1) Three hours of training on the assessment valuation process in this Commonwealth.
(2) Three hours of training on the legal and constitutional issues relating to the assessment process in this Commonwealth and the duties and responsibilities of board members.
(3) In the case of board members, three hours of training on real estate exemptions.
(d) Costs.--Costs of the training shall be paid by the respective counties responsible for the appointment of the board and auxiliary boards.
(Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020; July 1, 2020, P.L.543, No.46, eff. imd.)
2020 Amendment. Act 46 amended subsec. (b).
Cross References. Section 8852 is referred to in sections 8851, 8853 of this title.
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