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§ 5452.10a. Appeal; cost of appraisal

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Assessments (Refs & Annos)
Assessments in Counties of Second Class
72 P.S. § 5452.10a
§ 5452.10a. Appeal; cost of appraisal
When an appeal is taken by a municipality or school district of an assessment dealing with commercial property, industrial property, multiple residential property over twenty units or mobile home parks value made by the board and a property appraisal is initiated after consultation between representatives of the affected taxing jurisdictions involved, the cost for the independent appraisal to be used by the board in the appeal shall be paid in the following manner: the cost shall be shared among the affected county, the affected municipality or municipalities and the affected school district or school districts in the same proportion the millage rate of each entity is to the total millage of such entities.

Credits

1939, June 21, P.L. 626, No. 294, § 10.1, added 1992, March 26, P.L. 22, No. 8, § 1, effective in 60 days.
72 P.S. § 5452.10a, PA ST 72 P.S. § 5452.10a
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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