§ 5020-505.1. Errors in assessments and refunds
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs
72 P.S. § 5020-505.1
§ 5020-505.1. Errors in assessments and refunds
Whenever through mathematical or clerical error an assessment is made more than it should have been, and taxes are paid on such incorrect assessment, the county commissioners, acting as a board of revision of taxes, or the board for the assessment and revision of taxes, upon discovery of such error and correction of the assessment shall so inform the appropriate taxing district or districts, which shall make a refund to the taxpayer or taxpayers for the period of the error or six years, whichever is less, from the date of application for refund or discovery of such error by the board. Reassessment, with or without application by the owner, as a decision of judgment based on the method of assessment by the board, shall not constitute an error under this section.
Credits
1933, May 22, P.L. 853, No. 155, § 505.1, added 1986, Dec. 17, P.L. 1680, No. 194, § 1, imd. effective.
REPEALED IN PART
<Act 1933, May 22, P.L. 853, No. 155, known as The General County Assessment Law, 72 P.S. § 5020-1 et seq., is repealed insofar as it relates to second class A, third, fourth, fifth, sixth, seventh and eighth class counties. See now, 53 Pa.C.S.A. § 8801 et seq.>
72 P.S. § 5020-505.1, PA ST 72 P.S. § 5020-505.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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