§ 12522. Assessment powers
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 11 Pa.C.S.A. CitiesEffective: January 25, 2016
Effective: January 25, 2016
11 Pa.C.S.A. § 12522
Formerly cited as PA ST 53 P.S. § 37522Formerly cited as PA ST 53 P.S. § 37501; PA ST 53 P.S. § 37503; PA ST 53 P.S. § 37503.1; PA ST 53 P.S. § 37504; PA ST 53 P.S. § 37504.1; PA ST 53 P.S. § 37505; PA ST 53 P.S. § 37510; PA ST 53 P.S. § 37513; PA ST 53 P.S. § 37514; PA ST 53 P.S. § 37517; PA ST 53 P.S. § 37518; PA ST 53 P.S. § 37521
§ 12522. Assessment powers
(2) If paragraph (1) does not apply, council may appoint and employ persons to value and assess property for taxation within a city, following the procedures and methodologies set forth in the assessment law applicable in the county in which the city is located, provided that the act of April 16, 1992 (P.L. 155, No. 28),1 known as the Assessors Certification Act, shall apply to persons hired pursuant to this paragraph.
(i) A city, conducting its own assessments as authorized by paragraph (2) or utilizing the county assessment office pursuant to paragraph (1) or (3), may, by ordinance, adopt an established predetermined ratio different from that used by the county. The city shall apply the ratio selected to the actual valuation supplied by the county to determine assessed value for tax purposes. The established predetermined ratio selected by the city may not exceed 100% of actual value.
(2) If a city has established a registry of real estate for purposes of assessment, a city may obtain, from the official in charge of the registry, available information as to the registered owners of real estate, under rules and regulations as may be established by ordinance. It shall be a sufficient description of any real estate in any assessment books or duplicates to designate the real estate by the city lot number, other number or designation, as is used on the registry.
(4) Except as authorized in this section, the city shall not exercise powers contrary to or in limitation or expansion of powers granted by statutes that provide the substantive rules governing the making of assessments and valuations of property that are applicable to the assessment of property for taxation purposes under the county assessment law applicable in the county in which the city is located.
(5) A city conducting its own assessments pursuant to subsection (a)(2) shall establish and follow procedures that are consistent with similar procedures provided in the assessment law or laws applicable in the county in which the city is located, including providing notice of an opportunity to appeal assessments, for taking appeals to and from the board of revision of taxes and appeals and for the conduct of proceedings before the board.
Credits
2015, Nov. 24, P.L. 242, No. 67, § 1, effective in 60 days [Jan. 25, 2016].
Footnotes
63 P.S. § 458.1 et seq.
11 Pa.C.S.A. § 12522, PA ST 11 Pa.C.S.A. § 12522
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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