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Extra - Chapter Notes - Enactment. Chapter 88 was added October 27, 2010, P.L.895, No.93,...
Section 8801 - Short title and scope of chapter - (a) Short title.--This chapter shall be known and may be...
Section 8802 - Definitions - The following words and phrases when used in this chapter...
Section 8803 - Excluded provisions - Except as otherwise provided in this chapter, this chapter does...
Section 8804 - Construction of chapter - (a) Dates mandatory.--All dates specified in this chapter for the...
Section 8811 - Subjects of local taxation - (a) Subjects of taxation enumerated.--Except as provided in subsection (b),...
Section 8812 - Exemptions from taxation - (a) General rule.--The following property shall be exempt from all...
Section 8813 - Temporary tax exemption for residential construction - New single and multiple dwellings constructed for residential purposes and...
Section 8814 - Temporary assessment change for real estate subject to sewer connection ban order - When a department or agency of the Commonwealth or a...
Section 8815 - Catastrophic loss - (a) General rule.--Persons who have suffered catastrophic losses to their...
Section 8816 - Clerical and mathematical errors - (a) Correction.--If, through mathematical or clerical error, an assessment is...
Section 8817 - Changes in assessed valuation - (a) General rule.--In addition to other authorization provided in this...
Section 8818 - Assessment of lands divided by boundary lines - (a) Assessment of lands divided by county boundary lines.-- (1)...
Section 8819 - Separate assessment of coal and surface - The county assessment office shall assess coal and surface separately...
Section 8820 - Assessment of real estate subject to ground rent or mortgage - All real estate subject to ground rent or mortgage shall...
Section 8821 - Assessment of mobile homes and manufactured homes - (a) Duty.--It shall be the duty of the county assessment...
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),...
Section 8823 - Limitation on tax increase after countywide reassessment - (a) Scope.-- (1) Except as set forth in paragraph (2),...
Section 8831 - Chief assessor - (a) Appointment.--In each county, a chief assessor shall be appointed....
Section 8832 - Subordinate assessors - (a) Hiring and compensation.--The chief assessor, with the approval of...
Section 8833 - Solicitor - The board may appoint an attorney as solicitor to the...
Section 8834 - Assessment records system - It shall be the duty of the county assessment office...
Section 8841 - Assessment roll and interim revisions - (a) Preparation of assessment roll.--Annually, on or before the first...
Section 8842 - Valuation of property - (a) Predetermined ratio.--The county assessment office shall assess real property...
Section 8843 - Spot reassessment - The county assessment office is prohibited from engaging in the...
Section 8844 - Notices, appeals and certification of values - (a) Notices.--The county assessment office shall mail to each record...
Section 8845 - Service of notices - No defect in service of any notice shall be sufficient...
Section 8846 - Notice of changes given to taxing authorities - If the county assessment office makes any change in the...
Section 8847 - Application of assessment changed as result of appeal - (a) General rule.--Except as provided in subsection (b), for purposes...
Section 8848 - Special provisions relating to countywide revisions of assessments - (a) Notice requirements.--If any county proposes to institute a countywide...
Section 8851 - Board of assessment appeals and board of assessment revision - (a) Establishment and membership.-- (1) Counties of the second class...
Section 8852 - Regulations and training of boards - (a) Regulations.--Subject to the approval of the county commissioners, the...
Section 8853 - Auxiliary appeal boards - (a) Establishment and authority.--The county commissioners may establish temporary auxiliary...
Section 8854 - Appeals to court - (a) Court of common pleas.-- (1) Following an appeal to...
Section 8855 - Appeals by taxing districts - A taxing district shall have the right to appeal any...
Section 8861 - Submission of permit and substantial improvement information to the county assessment office and civil penalty - (a) Permit.--Every municipality, third-party agency or the Department of Labor...
Section 8862 - Recorder of deeds to furnish record of conveyances, compensation - (a) Maintaining information.--For every deed or conveyance of land recorded,...
Section 8862.1 - Grantees of real property to register deed with chief assessor - It shall be the duty of every grantee of real...
Section 8863 - Assessment of property of decedent's estates - If an individual dies leaving real or personal property which,...
Section 8864 - Assessment of personal property - If personal property is subject to taxation for county purposes...
Section 8865 - Assessment of occupations - (a) Occupation taxes.--In accordance with the act of August 9,...
Section 8866 - Limitation on rates of specific taxes - No taxes levied under the provisions of this chapter or...
Section 8867 - Prohibition on certain levies - Notwithstanding the provisions of this chapter, the act of December...
Section 8868 - Optional use by cities - (a) Election.--A city in any county to which this chapter...