reglab/housing_qa huggingface dataset:
53 PA Cons Stat § 8831 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8831 - Chief assessor

§ 8831. Chief assessor. (a) Appointment.--In each county, a chief assessor shall be appointed. The chief assessor shall be appointed by the county commissioners with the advice of the board.  (b) Qualifications.--Any person appointed as a chief assessor under this chapter shall be a Certified Pennsylvania Evaluator pursuant to the act of April 16, 1992 (P.L.155, No.28), known as the Assessors Certification Act. Any person employed as a chief assessor on the effective date of this chapter shall obtain certification in accordance with the Assessors Certification Act.  (c) Duties of chief assessor.--It shall be the duty of the chief assessor to:  (1) Hire subordinate assessors under section 8832 (relating to subordinate assessors). (2) Prepare and submit to the board for its approval regulations in accordance with this chapter.  (3) Prepare and maintain a permanent records system and other maps, plans, surveys and records as may be deemed necessary to secure a proper and equitable assessment.  (4) Prepare an assessment roll in accordance with this chapter. (5) Supervise and direct the activities of the subordinate assessors and other employees subject to regulations prescribed by the board.  (6) Perform all duties imposed upon the chief assessor by this chapter. (7) Compile and periodically update a list of the names and mailing addresses of each taxing district within the county. The list shall be published, with the assistance of the county commissioners, on the county's publicly accessible Internet website and shall be made available in printed form in a manner consistent with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law. Content or omissions in a list assembled and distributed in accordance with this paragraph shall not affect the validity of any appeal or give rise to any action in law or equity.  (d) Compensation.--The chief assessor shall receive compensation as determined by the salary board of the county.  (Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020)   2018 Amendment. Act 155 added subsec. (c)(7).  Cross References. Section 8831 is referred to in section 8802 of this title.
53 PA Cons Stat § 8832 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8832 - Subordinate assessors

§ 8832. Subordinate assessors.   (a) Hiring and compensation.--The chief assessor, with the approval of the board, shall hire subordinate assessors subject to any applicable county personnel policy and regulations of the board, as necessary in carrying out the duties imposed by this chapter. A subordinate assessor shall receive compensation as determined by the salary board of the county.  (b) Duties of subordinate assessors and other employees.--In order to carry out the provisions of this chapter, subordinate assessors and other employees shall perform those duties as may be assigned to them by the chief assessor.  (c) Certification of assessors.--The act of April 16, 1992 (P.L.155, No.28), known as the Assessors Certification Act, shall apply to any person responsible for the valuation of real property for ad valorem taxation purposes in accordance with this chapter.  (d) Elected assessors abolished.--The office of local elected assessor in all taxing districts subject to this chapter is hereby abolished.    Cross References. Section 8832 is referred to in section 8831 of this title.
53 PA Cons Stat § 8833 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8833 - Solicitor

§ 8833. Solicitor.  The board may appoint an attorney as solicitor to the board and assessment office to advise on all legal matters and appear for and represent the board on all appeals taken from its decisions or orders to all courts of competent jurisdiction. The salary of the appointed solicitor shall be fixed by the salary board of the county. If the board does not appoint a solicitor in accordance with this section, the county solicitor must serve as solicitor to the board and assessment office to the extent that there is not a conflict of interest.
53 PA Cons Stat § 8834 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8834 - Assessment records system

§ 8834. Assessment records system.  It shall be the duty of the county assessment office to maintain a permanent records system consisting of: (1) Tax maps of the entire county drawn to scale or aerial maps, which maps shall indicate all property and lot lines, set forth dimensions or areas and identify the respective parcels or lots by a number system. (2) Property record cards identifying the property location on the tax maps and any uniform parcel identifier which may have been assigned, and acreage or dimensions, description of improvements, if any, the owner's name and mailing address and date of acquisition, the purchase price, if any, set forth in the deed of acquisition and the assessed valuation. (3) Property owner's index consisting of an alphabetical listing of all property owners, cross-indexed with the property record cards or electronic or computerized method of searching for property owners by name.    Cross References. Section 8834 is referred to in section 8851 of this title.
53 PA Cons Stat § 8841 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8841 - Assessment roll and interim revisions

§ 8841. Assessment roll and interim revisions. (a) Preparation of assessment roll.--Annually, on or before the first day of July, the county assessment office shall prepare and submit to the board, in a form prescribed by the board, an assessment roll of property subject to local taxation or exempted from local taxation.  (b) Form of assessment roll.--The board shall determine the form of the assessment roll which shall include the following for each taxing district:  (1) The name of the last known owner of record of each parcel with the last known address of the owner.  (2) The location of each parcel and the uniform parcel identifier or reference to the tax map.  (3) The assessment of each parcel of land and the assessed value of any improvements. (4) The aggregate assessments for each municipality. (5) The assessment of each parcel exempted from local taxation. (c) Interim revisions to assessment roll.--The county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 (relating to changes in assessed valuation) or add properties and improvements to property mistakenly omitted from the assessment roll as long as notice is provided in accordance with section 8844 (relating to notices, appeals and certification of values). All additions and revisions shall be a supplement to the assessment roll for levy and collection of taxes for the tax year for which the assessment roll was originally prepared.  (d) Public inspection of assessment rolls.-- (1) The assessment roll shall be open to public inspection at the county assessment office during ordinary business hours. Within 15 days after completion of the assessment roll, the county assessment office, by publication in one or more newspapers of general circulation in the county, shall give notice of the following:  (i) The fact that the assessment roll has been completed. (ii) The place where and time when the assessment roll will be open for inspection. (iii) The right to file in writing an appeal from an assessment, on or before the first day of September, or an earlier date designated by the county commissioners, in accordance with section 8844.  (2) This subsection shall be not be construed to limit the right of any resident of this Commonwealth to access public records in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.    Cross References. Section 8841 is referred to in sections 8844, 8847, 8851 of this title.
53 PA Cons Stat § 8842 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8842 - Valuation of property

§ 8842. Valuation of property. (a) Predetermined ratio.--The county assessment office shall assess real property at a value based upon an established predetermined ratio which may not exceed 100% of actual value. The ratio shall be established and determined by the board of county commissioners by ordinance. In arriving at actual value, the county may utilize the current market value or it may adopt a base-year market value.  (b) Valuation.-- (1) Except as set forth in paragraph (2), the following apply: (i) In arriving at actual value, the price at which any property may actually have been sold, either in the base year or in the current taxable year, shall be considered but shall not be controlling.  (ii) The selling price shall be subject to revision by increase or decrease to accomplish equalization with other similar property within the county.  (iii) In arriving at the actual value, the following methods must be considered in conjunction with one another:  (A) Cost approach, that is, reproduction or replacement, as applicable, less depreciation and all forms of obsolescence.  (B) Comparable sales approach. (C) Income approach. (2) The valuation of real property used for the purpose of wind energy generation for assessment purposes shall be developed by the county assessor utilizing the income capitalization approach to value. The valuation shall be determined by the capitalized value of the land lease agreements, supplemented by the sales comparison data approach as deemed necessary by the county assessor. The lessee, or lessor on behalf of the lessee, shall provide the nonproprietary lease and lease income information reasonably needed by the county assessor to determine value by September 1.  (c) Impact of restrictions and tax credits on valuation.-- (1) In arriving at the actual value of real property, the impact of applicable rent restrictions, affordability requirements or any other related restrictions prescribed by any Federal or State programs shall be considered.  (2) Federal or State income tax credits with respect to property shall not be considered real property or income attributable to real property.    Agreements or Assessment Practices. Section 5(3) of Act 93 of 2010 provided that subsec. (b)(2) shall not affect an agreement or agreed to assessment practice actively in place in a county on January 28, 2007.  Cross References. Section 8842 is referred to in sections 8801, 8811, 8821 of this title.
53 PA Cons Stat § 8843 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8843 - Spot reassessment

§ 8843. Spot reassessment.  The county assessment office is prohibited from engaging in the practice of spot reassessment. In the event that the county assessment office engages in the practice of spot reassessment, the property owner may file an appeal to the board, limited to the issue of spot reassessment, in accordance with this chapter. Upon a finding by the board or an adjudication by the court that the property owner has been subjected to a spot reassessment, the property owner shall be entitled to a refund of any taxes paid pursuant to a spot reassessment and interest thereon from the date of payment at the same rate and in the same manner as the Commonwealth is required to pay interest pursuant to section 806.1(b) of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code. A change in assessment resulting from an appeal to the board by a taxpayer or taxing district shall not constitute a spot reassessment.    Cross References. Section 8843 is referred to in sections 8817, 8854 of this title.
53 PA Cons Stat § 8845 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8845 - Service of notices

§ 8845. Service of notices.  No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.
53 PA Cons Stat § 8846 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8846 - Notice of changes given to taxing authorities

§ 8846. Notice of changes given to taxing authorities.  If the county assessment office makes any change in the assessed value of a property, the county assessment office shall give notice of the change to the taxing districts in which the assessed property is located. The time limit within which the taxing districts are entitled to appeal shall commence to run on the day the notice is mailed.
53 PA Cons Stat § 8847 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8847 - Application of assessment changed as result of appeal

§ 8847. Application of assessment changed as result of appeal.   (a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of the taxing district following the fiscal year in which the board heard the appeal and rendered its decision.  (b) Exceptions.--Subsection (a) shall not apply to: (1) Interim assessments made pursuant to section 8841(c) (relating to assessment roll and interim revisions). (2) Reductions in assessments due to a catastrophic loss pursuant to section 8815 (relating to catastrophic loss). (3) Correction to assessments made due to clerical or mathematical errors pursuant to section 8816 (relating to clerical and mathematical errors).
53 PA Cons Stat § 8853 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8853 - Auxiliary appeal boards

§ 8853. Auxiliary appeal boards. (a) Establishment and authority.--The county commissioners may establish temporary auxiliary appeal boards for terms of existence necessary to hear and determine appeals in a manner consistent with this chapter and the regulations of the board. The authority of the board is restricted to hearing and determining the following matters:  (1) Appeals from assessment values determined in accordance with this chapter, except that an auxiliary appeal board shall not hear exemption appeals.  (2) Appeals arising from applications for the homestead exclusion under Subchapter F of Chapter 85 (relating to homestead property exclusion) or Subchapter E of Chapter 3 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.  (b) Membership.--An auxiliary appeal board shall be composed of three residents of the county trained in accordance with section 8852 (relating to regulations and training of boards). An auxiliary appeal board shall not hear an appeal unless all three members are physically present. Any salary of members of an auxiliary appeal board shall be fixed by the salary board of the county.  (c) Alternates.--(Deleted by amendment).  (d) Pools.--The county commissioners may create a pool of qualified residents for potential service as auxiliary appeal board members. The pool shall be subject to revision or rescission at any time by the county commissioners, and pool members shall not be entitled to any salary unless serving on an auxiliary appeal board. Pool members may serve as directed by the board of assessment appeals on any auxiliary appeal board in the event that a member of an auxiliary appeal board is unavailable for a scheduled hearing by reason of being absent, having a conflict or being disqualified. Nothing in this subsection shall preclude the appointment of qualified auxiliary appeal board members from outside of an established pool.  (Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020)   Cross References. Section 8853 is referred to in section 8802 of this title.
53 PA Cons Stat § 8855 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8855 - Appeals by taxing districts

§ 8855. Appeals by taxing districts.  A taxing district shall have the right to appeal any assessment within its jurisdiction in the same manner, subject to the same procedure and with like effect as if the appeal were taken by a taxable person with respect to the assessment, and, in addition, may take an appeal from any decision of the board or court of common pleas as though it had been a party to the proceedings before the board or court even though it was not a party in fact. A taxing district authority may intervene in any appeal by a taxable person under section 8854 (relating to appeals to court) as a matter of right.
53 PA Cons Stat § 8861 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8861 - Abstracts of building and demolition permits to be forwarded to the county assessment office

§ 8861. Abstracts of building and demolition permits to be forwarded to the county assessment office.   (a) Permit.--Every municipality, third-party agency or the Department of Labor and Industry responsible for the issuance of building permits shall forward a copy of each building permit to the county assessment office on or before the first day of every month. In addition to any charge otherwise permitted by law, a municipality, a third-party agency or the Department of Labor and Industry may charge an additional fee of $10 to each person to whom a permit is issued for administrative costs incurred in compliance with this section.  (b) Substantial improvement.--If a person makes improvements to any real property, other than painting of or normal regular repairs to a building, aggregating more than $2,500 in value and a building permit is not required for the improvements, the property owner shall furnish the following information to the board: (1) the name and address of the person owning the property; (2) a description of the improvements made or to be made to the property; and (3) the dollar value of the improvements.  (c) Penalty.--Any person that intentionally fails to comply with the provisions of subsection (b) or intentionally falsifies the information provided, shall, upon conviction in a summary proceeding, be sentenced to pay a fine of not more than $50.
53 PA Cons Stat § 8862 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8862 - Recorder of deeds to furnish record of conveyances, compensation

§ 8862. Recorder of deeds to furnish record of conveyances, compensation.   (a) Maintaining information.--For every deed or conveyance of land recorded, the recorder of deeds shall document and maintain the following information: (1) the date of the deed or conveyance; (2) the names of the grantor and grantee; (3) the address of the grantee; (4) the consideration mentioned in the deed; (5) the municipality in which the property is located; (6) the acreage of the land conveyed, if mentioned; and (7) whether the land conveyed is a lot or lots on a recorded plan and, if so, the designation assigned to the land on the plan, if mentioned in the deed.  (b) Filing information.--The recorder of deeds shall, on or before the first Monday of each month, file the information required to be maintained by this section with the county assessment office along with a certification that the information is correct. Fees charged by the recorder of deeds shall be in accordance with the act of April 8, 1982 (P.L.310, No.87), referred to as the Recorder of Deeds Fee Law.
53 PA Cons Stat § 8862.1 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8862.1 - Grantees of real property to register deed with chief assessor

§ 8862.1. Grantees of real property to register deed with chief assessor.  It shall be the duty of every grantee of real property to register the deed of conveyance in the office of the chief assessor for the county in which the land or the greater portion of it in area is situated within 30 days from the date of conveyance unless the deed shall have been previously recorded in the office of the recorder of deeds. Any person who willfully fails to comply with the provisions of this section commits a summary offense and shall, upon conviction, be sentenced to pay a fine of not less than $50 and not more than $100. (Oct. 24, 2012, P.L.1286, No.160, eff. 60 days)    2012 Amendment. Act 160 added section 8862.1.
53 PA Cons Stat § 8863 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8863 - Assessment of property of decedent's estates

§ 8863. Assessment of property of decedent's estates.  If an individual dies leaving real or personal property which, by the existing laws of this Commonwealth, is subject to taxation for county purposes, the property, so long as it belongs to the estate of the decedent, may be assessed in the name of the decedent or in the name of the personal representative.
53 PA Cons Stat § 8864 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 53 - MUNICIPALITIES GENERALLY|Chapter 88 - Consolidated County Assessment|Section 8864 - Assessment of personal property

§ 8864. Assessment of personal property.  If personal property is subject to taxation for county purposes it shall be assessed in the manner provided by existing laws, except that the county commissioners shall fix the date as of which the valuation of personal property shall be determined, when and to whom returns of taxable personal property shall be made and when appeals from assessments shall be heard in the same manner and with like notice and like periods of time as provided in this section for appeals from assessments of real estate. Personal property assessments shall be entered on separate assessment rolls.    Cross References. Section 8864 is referred to in section 8844 of this title.