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2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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).
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8865 - Assessment of occupations

§ 8865. Assessment of occupations.
(a) Occupation taxes.--
In accordance with the act of August 9, 1955 (P.L.323, No.130), known as The County Code, the county commissioners in counties of the fourth through eighth classes may by resolution levy a tax on trades, occupations, professions and persons who follow no occupation or calling.
(b) List of taxables.--
(1) The county assessment office shall provide a listing each year to the county commissioners of all taxable persons within the county. This list shall set forth the following information for each taxable person:
(i) Full name and street address.
(ii) Respective municipality and school district.
(iii) Occupation.
(2) If a taxable person resides in a house which does not have a street number address, then an address as definite as possible shall be given. The county assessment office shall accept the substitute address of any person certified by the Office of Victim Advocate as eligible to participate in the address confidentiality program pursuant to 23 Pa.C.S. Ch. 67 (relating to domestic and sexual violence victim address confidentiality).
(3) A county assessment office shall not be required to maintain an occupation tax assessment roll if no taxing district in the county levies an occupation tax.
(c) Exemption.--
Except where a higher exemption level is specified in law, each county, city, borough, incorporated town, township and school district may, by ordinance or resolution, exempt any person whose total income from all sources is less than $12,000 per year from its per capita or similar head tax and occupation tax, or any portion thereof. Each taxing authority may adopt regulations for the processing of claims for the exemption.
Cross References.
Section 8865 is referred to in section 8844 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8866 - Limitation on rates of specific taxes

§ 8866. Limitation on rates of specific taxes.
No taxes levied under the provisions of this chapter or section 8402(c) (relating to scope and limitations) shall be levied by any taxing district on admissions to automobile racing facilities with a seating capacity of more than 25,000 and a continuous race area of one mile or more in excess of the percent collected as of January 1, 2002. The tax base upon which the tax shall be levied shall not exceed 40% of the cost of admission to an automobile racing facility.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8867 - Prohibition on certain levies

§ 8867. Prohibition on certain levies.
Notwithstanding the provisions of this chapter, the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, or section 8402(c) (relating to scope and limitations), no taxing district shall levy, assess or collect a tax on admissions to ski facilities after December 1, 2002.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 88 - Consolidated County Assessment › Section 8868 - Optional use by cities

§ 8868. Optional use by cities.
(a) Election.--
A city in any county to which this chapter applies may, by adopting an ordinance, elect to become subject to this chapter. A copy of the ordinance approved by the mayor, or other comparable official if so required under an optional form of government or home rule charter, and duly certified, accompanied by a statement of the vote thereon, with the names of the members of council voting for and against the ordinance, shall be forwarded to and filed in the office of the Secretary of the Commonwealth, and, when so filed, the Governor shall under the great seal of the Commonwealth certify the acceptance of the provisions of this chapter which certificate shall be recorded among the minutes of the council and in the office for the recording of deeds in the proper county. A city that has previously opted to become subject to the act of May 21, 1943 (P.L.571, No.254), known as The Fourth to Eighth Class and Selective County Assessment Law, or the act of June 26, 1931 (P.L.1379, No.348), referred to as the Third Class County Assessment Board Law, shall continue to be subject to this chapter.
(b) Result.--
Upon becoming subject to this chapter in accordance with subsection (a), the property and persons subject to and exempt from taxation in the city for city and school purposes shall be designated in accordance with this chapter, and the assessment and valuation thereof shall be done only in accordance with this chapter and by the officers designated in this chapter. If a city in accepting the provisions of this chapter elects by ordinance to adopt an established predetermined ratio different from that used by the county, then 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, if different from the ratio selected by the county, may be set at any value up to and including the actual valuation supplied by the county.
(c) Alternate ratio.--
If a city accepts this chapter in accordance with subsection (a), all the provisions thereof shall apply to the city except that a city may, by ordinance, elect to adopt an established predetermined ratio different from that used by the county.
References in Text.
The act of May 21, 1943 (P.L.571, No.254), known as The Fourth to Eighth Class and Selective County Assessment Law, referred to in subsec. (a), was repealed by the act of October 27, 2010 (P.L.895, No.93). The subject matter is now contained in Chapter 88 of this title.
Cross References.
Section 8868 is referred to in section 8801 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 89 - Payment and Collection of Taxes › Extra - Chapter Notes

Enactment.
Chapter 89 was added May 5, 1998, P.L.301, No.50, effective January 1, 1999.
Enactment.
Subchapter C was added December 18, 2013, P.L.1165, No.106, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 89 - Payment and Collection of Taxes › Section 8911 - § 8916 - (Repealed)

2006 Repeal.
Subchapter B (§§ 8911 - 8916) was added May 5, 1998, P.L.301, No.50, and repealed June 27, 2006, Sp.Sess.1, P.L.1873, No.1, effective immediately. The subject matter is now contained in Subchapter F of Chapter 3 of Act 1.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 89 - Payment and Collection of Taxes › Section 8921 - Confidentiality of tax information

§ 8921. Confidentiality of tax information.
(a) General rule.--
Any information gained by a city of the first class as a result of a tax audit, tax return, tax report, investigation of tax liability, administrative hearing regarding tax liability or verification with respect to tax liability shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for an officer, employee or agent of a city of the first class to:
(1) Divulge or make known in any manner any confidential information gained in any such return, investigation, hearing or verification to any person.
(2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.
(3) Print, publish or make known in any manner any confidential tax information.
(b) Penalty.--
A person who violates subsection (a) commits a misdemeanor of the third degree and shall, upon conviction, be ordered to pay a fine of not more than $2,500 and costs or to a term of imprisonment for not more than one year, or both. If the person is an officer or employee of the city, the officer or employee shall be dismissed from office or discharged from employment.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 91 - Municipal Pensions › Section 9112 - Deposits of certain proceeds

§ 9112. Deposits of certain proceeds.
Notwithstanding the provisions of section 902(a)(2) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, in order to exercise the additional taxing authority granted under that section, net proceeds of the lease or sale of a city of a second class' parking authority garages must be deposited as follows:
(1) into the city's municipal pension system fund; or
(2) with the Pennsylvania Municipal Retirement System and credited to the city's account in the event the administration of the city's municipal pension system fund has been transferred to the Pennsylvania Municipal Retirement System under section 902(c) of the Municipal Pension Plan Funding Standard and Recovery Act.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 53 - MUNICIPALITIES GENERALLY › Chapter 91 - Municipal Pensions › Section 9113 - Timing of transfer of administration of pension system fund

§ 9113. Timing of transfer of administration of pension system fund.
Notwithstanding the provisions of section 902(c) of the act of December 18, 1984 (P.L.1005, No.205), known as the Municipal Pension Plan Funding Standard and Recovery Act, if the administration of a city of the second class' municipal pension system fund is to be transferred to the Pennsylvania Municipal Retirement System under that section, the transfer shall be accomplished by October 30, 2011.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Extra - Title Notes

Special Provisions in Appendix.
See section 7 of Act 295 of 1982 in the appendix to this title for special provisions
            relating to registration of trademark or service mark.
Special Provisions in Appendix.
See section 7 of Act 295 of 1982 in the appendix to this title for special provisions
            relating to registration of trademark or service mark.
54c1101s
Special Provisions in Appendix.
See section 7 of Act 295 of 1982 in the appendix to this title for special provisions
            relating to registration of trademark or service mark.
54c1111s
Special Provisions in Appendix.
See section 7 of Act 295 of 1982 in the appendix to this title for special provisions
            relating to registration of trademark or service mark.
54c1115s
Enactment.
Unless otherwise noted, the provisions of Title 54 were added December 16, 1982, P.L.1309,
            No.295, effective in 90 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Extra - Appendix To Title

APPENDIX TO TITLE 54
NAMES
Supplementary Provisions of Amendatory Statutes
1982, DECEMBER 16, P.L.1309, NO.295
§ 5. Powers and duties of Department of State (Repealed).
1988 Repeal.
Section 5 was repealed December 21, 1988, P.L.1444, No.177, effective October 1, 1989.
Explanatory Note.
Act 295 repealed and added Chapters 1, 3, 5 and 7 and added Chapters 11, 13, 15 and 17 of Title 54.
§ 6. Change of name of individual (Repealed).
2004 Repeal.
Section 6 was repealed November 30, 2004, P.L.1684, No.214, effective in 60 days.
Explanatory Note. Act 214 amended sections 701 and 702 of Title 54.
§ 7. Registration of trademark or service mark.
An application for renewal under 54 Pa.C.S. § 1114 (relating to duration and renewal) of a trademark or service mark which was not originally granted under this act shall set forth the appropriate classification under the provisions of 54 Pa.C.S. § 1103 (relating to classification), rather than the classification specified pursuant to the prior law. A trademark or service mark registered under any act repealed by this act shall be deemed registered under 54 Pa.C.S. Ch. 11 (relating to trademarks) until cancelled as provided in 54 Pa.C.S. § 1116 (relating to cancellation).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 1 - General Provisions › Extra - Chapter Notes

Enactment.
Present Chapter 1 was added December 16, 1982, P.L.1309, No.295, effective in 90 days.
Prior Provisions.
Former Chapter 1, which related to the same subject matter, was added November 15,
            1972, P.L.1063, No.271, and repealed December 16, 1982, P.L.1309, No.295, effective
            in 90 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 1 - General Provisions › Section 101 - Definitions

§ 101. Definitions.
Subject to additional definitions contained in subsequent provisions of this title which are applicable to specific provisions of this title, the definitions in 15 Pa.C.S. § 102 (relating to definitions) apply to this title, unless the context clearly indicates otherwise.
"Department."
(Deleted by amendment).
"Domestic corporation."
(Deleted by amendment).
"Domestic corporation not-for-profit."
(Deleted by amendment).
"Officially publish."
(Deleted by amendment).
"Qualified foreign corporation."
(Deleted by amendment).
"Verified statement."
(Deleted by amendment).
(Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989; July 9, 2013, P.L.476, No.67, eff. 60 days; Nov. 3, 2022, P.L.1791, No.122, eff. 60 days)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 1 - General Provisions › Section 102 - Functions and powers of Department of State

§ 102. Functions and powers of Department of State.
Subchapter B of Chapter 1 of Title 15 (relating to functions and powers of Department of State) shall be applicable to filings in and the functions of the Department of State under this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 1 - General Provisions › Section 103 - Execution of documents

§ 103. Execution of documents.
(a) General rule.--
Any document delivered to the Department of State for filing under this title by an association may be executed on behalf of the association by any one duly authorized representative thereof. The corporate seal may be affixed and attested, but the affixation and attestation of the corporate seal shall not be necessary for the due execution of any filing by a corporation under this title.
(b) Cross reference.--
See 15 Pa.C.S. § 135 (relating to requirements to be met by filed documents).
(Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989; Nov. 3, 2022, P.L.1791, No.122, eff. 60 days)
2022 Amendment.
Act 122 amended subsec. (a).
1988 Amendment.
Act 177 added section 103.
Cross References.
Section 103 is referred to in section 311 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Extra - Chapter Notes

Enactment.
Chapter 3 was added December 16, 1982, P.L.1309, No.295, effective in 90 days.
Prior Provisions.
Former Chapter 3, which related to the same subject matter, was added November 15,
            1972, P.L.1063, No.271, and repealed December 16, 1982, P.L.1309, No.295, effective
            in 90 days.
Cross References.
Chapter 3 is referred to in sections 202, 414 of Title 15 (Corporations and Unincorporated
            Associations).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 302 - Definitions

§ 302. Definitions.
The following words and phrases when used in this chapter shall have, unless the context clearly indicates otherwise, the meanings given to them in this section:
"Business."
Any commercial or professional activity.
"Entity."
Any individual or any corporation, association, partnership, joint-stock company, business trust, syndicate, joint adventureship or other combination or group of persons, regardless of whether it is organized or formed under the laws of this Commonwealth or any other jurisdiction.
"Fictitious name."
Any assumed or fictitious name, style or designation other than the proper name of the entity using such name. The term includes a name assumed by a general partnership, syndicate, joint adventureship or similar combination or group of persons.
"Proper name."
When used with respect to an association of a type listed in the following paragraphs, the term means the name set forth in:
(1) the public organic record, for a domestic filing association;
(2) the statement of registration, for a limited liability partnership;
(3) (Deleted by amendment).
(4) the statement of election, for an electing partnership;
(5) (Deleted by amendment).
(6) (Deleted by amendment).
(7) (Deleted by amendment).
(8) (Deleted by amendment).
(9) the statement of registration of a registered foreign association under 15 Pa.C.S. § 412(a)(1)(i) (relating to foreign registration statement) or, if that name does not comply with 15 Pa.C.S. § 202 (relating to requirements for names generally), the name set forth in the statement under 15 Pa.C.S. § 412(a)(1)(ii).
(a) Definitions.--
(Deleted by amendment).
(b) Other defined terms.--
(Deleted by amendment).
(June 22, 2000, P.L.356, No.43, eff. 60 days; June 22, 2001, P.L.418, No.34, eff. 60 days; Oct. 22, 2014, P.L.2640, No.172, eff. July 1, 2015; Nov. 3, 2022, P.L.1791, No.122, eff. 60 days)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 303 - Scope of chapter

§ 303. Scope of chapter.
(a) Voluntary registration.--
Any one or more entities may elect to register a fictitious name under this chapter for the purpose of establishing a public record of their relationship to any business or other activity carried on under or through such fictitious name.
(b) Mandatory registration.--
(1) Except as provided in paragraph (2), any entity which either alone or in combination with any other entity conducts any business in this Commonwealth under or through any fictitious name shall register the fictitious name under this chapter and shall amend such registration whenever necessary to maintain the accuracy of the information disclosed thereby.
(2) Paragraph (1) shall not apply to any:
(i) Nonprofit or professional activities.
(ii) Activities which are expressly or impliedly prohibited by law from being carried on under a fictitious name.
(iii) (Deleted by amendment).
(iv) Unincorporated association.
(v) (Deleted by amendment).
(vi) (Deleted by amendment).
(vii) (Deleted by amendment).
(viii) (Deleted by amendment).
(c) Other restrictions unaffected.--
The registration of a fictitious name under this chapter shall not be a defense to any action or proceeding brought to enforce any law which expressly or impliedly prohibits any activity from being carried on under a fictitious name.
(d) Effect of registration.--
The registration of a name under this chapter does not render the name unavailable for use by another entity.
(Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989; Dec. 7, 1994, P.L.703, No.106, eff. 60 days; June 22, 2000, P.L.356, No.43, eff. 60 days; Oct. 22, 2014, P.L.2640, No.172, eff. July 1, 2015)
2014 Amendment.
Act 172 added subsec. (d).
2000 Amendment.
Act 43 deleted subsec. (b)(2)(iii), (v), (vi), (vii) and (viii).
1988 Amendment.
Act 177 amended subsec. (b)(2).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 304 - Effect of registration under prior statutes

§ 304. Effect of registration under prior statutes.
Fictitious names registered under the former provisions of the following statutes shall be deemed to be registered under this chapter:
Act of June 28, 1917 (P.L.645, No.227), relating to individual fictitious names.
Act of May 24, 1945 (P.L.967, No.380), referred to as the Fictitious Name Act.
Act of July 11, 1957 (P.L.783, No.374), known as the "Fictitious Corporate Name Act."
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 312 - Amendment

§ 312. Amendment.
(a) General rule.--
A fictitious name registration under this chapter may be amended by filing in the department an application for amendment of fictitious name registration, which shall be executed as provided in subsection (b), and shall set forth:
(1) The fictitious name as theretofore registered.
(2) An identification of the last preceding filing in the department with respect to the fictitious name.
(3) The amendment, which may change the fictitious name, add or withdraw or reflect a change in name of a party to the registration, or otherwise revise the filing, and which shall revise any information set forth in preceding filings which has become inaccurate, and which shall restate in full all such information as so revised.
(4) A statement that the amendment, without reference to any preceding filing, sets forth all information with respect to the fictitious name which would be required in an original filing under the Fictitious Names Act.
(5) Such other information necessary to the administration of this chapter as the department may specify by regulation.
(b) Execution.--
The application for amendment may be executed:
(1) in the same manner as an original application for registration of a fictitious name, including any party who is thereby withdrawing; or
(2) by the agent or agents designated pursuant to section 311(c) (relating to agent for effecting amendments) or subsection (a)(3) and by any additional party to such registration.
(c) Required approvals.--
Section 311(f) (relating to required approvals) shall be applicable to any amendment which effects a change in the fictitious name as theretofore registered.
(d) Cross reference.--
See 15 Pa.C.S. § 134 (relating to docketing statement).
(Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989)
1988 Amendment.
Act 177 added subsec. (d).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 313 - Cancellation or withdrawal

§ 313. Cancellation or withdrawal.
(a) General rule.--
A fictitious name registration under this chapter may be cancelled, or a party to such a registration may withdraw therefrom, by filing in the department an application for cancellation of fictitious name registration or an application for withdrawal from fictitious name registration, as the case may be, which shall be executed as provided in subsection (b), and shall set forth:
(1) The fictitious name as theretofore registered.
(2) An identification of the last preceding filing in the department with respect to the fictitious name.
(3) A statement that the fictitious name registration is cancelled, or that one or more, but less than all, parties to the registration have withdrawn from the business or other activity carried on, under or through the fictitious name.
(4) Such other information necessary to the administration of this chapter as the department may specify by regulation.
(b) Execution.--
An application under this section may be executed in the same manner as an application for amendment of fictitious name registration except that an application for withdrawal from fictitious name registration may be executed solely by the withdrawing party.
(c) Cross reference.--
See 15 Pa.C.S. § 134 (relating to docketing statement).
(Dec. 21, 1988, P.L.1444, No.177, eff. Oct. 1, 1989)
1988 Amendment.
Act 177 added subsec. (c).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 321 - Decennial filings required (Deleted by amendment)

§ 321. Decennial filings required (Deleted by amendment).
2000 Amendment.
Section 321 was deleted by amendment June 22, 2000, P.L.356, No.43, effective immediately.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 331 - Contracts and acts by entity using unregistered fictitious name

§ 331. Contracts and acts by entity using unregistered fictitious name.
(a) General rule.--
No entity which has failed to register a fictitious name as required by this chapter shall be permitted to maintain any action in any tribunal of this Commonwealth until such entity shall have complied with the provisions of this chapter. Nor shall any action be maintained in any tribunal of this Commonwealth by any successor or assignee of such entity on any right, claim or demand arising out of a transaction with respect to which such entity used such fictitious name until such entity, or an entity which has acquired all or substantially all of its assets, shall have complied with the provisions of this chapter. The failure by itself of an entity to register a fictitious name as required by this chapter shall not impair the validity of any contract or act of the entity using the fictitious name and shall not prevent the entity from defending any action in any tribunal of this Commonwealth.
(b) Civil penalty.--
(Deleted by amendment).
(c) Substantial compliance.--
The penalty under subsection (a) shall not be applicable if there has been substantial compliance in good faith with the requirements of this chapter or the corresponding provisions of prior law.
(Nov. 3, 2022, P.L.1791, No.122, eff. 60 days)
Cross References.
Section 331 is referred to in section 332 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 3 - Fictitious Names › Section 332 - Effect of registration

§ 332. Effect of registration.
(a) General rule.--
Registration of a fictitious name under this chapter imparts no legal right to the registering entity other than that:
(1) the conducting of business by it under a fictitious name shall not result in the penalties provided by section 331 (relating to contracts and acts by entity using unregistered fictitious name); and
(2) the doing of business by the entity using the registered name has the same force and effect as doing business under the proper name of the entity.
(b) Foreign registration unaffected.--
The registration required under this chapter is in addition to all other acts required of an entity prerequisite to its doing business in this Commonwealth and no provision of this chapter shall be construed as relieving an entity of any duty under any other statute.
(Nov. 3, 2022, P.L.1791, No.122, eff. 60 days)
Cross References.
Section 332 is referred to in section 311 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Extra - Chapter Notes

Enactment.
Present Chapter 5 was added December 16, 1982, P.L.1309, No.295, effective in 90 days.
Prior Provisions.
Former Chapter 5, which related to the same subject matter, was added November 15,
            1972, P.L.1063, No.271, and repealed December 16, 1982, P.L.1309, No.295, effective
            in 90 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 501 - Register established (Repealed)

§ 501. Register established (Repealed).
2022 Repeal.
Section 501 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 502 - Certain additions to register (Repealed)

§ 502. Certain additions to register (Repealed).
2022 Repeal.
Section 502 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 503 - Decennial filings required (Repealed)

§ 503. Decennial filings required (Repealed).
2022 Repeal.
Section 503 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 504 - Effect of failure to make filings (Repealed)

§ 504. Effect of failure to make filings (Repealed).
2022 Repeal.
Section 504 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 505 - Late filings (Repealed)

§ 505. Late filings (Repealed).
2022 Repeal.
Section 505 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 5 - Corporate and Other Association Names › Section 506 - Voluntary termination of registration by corporations and other associations (Repealed)

§ 506. Voluntary termination of registration by corporations and other associations (Repealed).
2022 Repeal.
Section 506 was repealed November 3, 2022, P.L.1791, No.122, effective in 60 days.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 7 - Judicial Change of Name › Extra - Chapter Notes

Enactment.
Present Chapter 7 was added December 16, 1982, P.L.1309, No.295, effective in 90 days.
Prior Provisions.
Former Chapter 7, which related to the same subject matter, was added November 15,
            1972, P.L.1063, No.271, and repealed December 16, 1982, P.L.1309, No.295, effective
            in 90 days.
Cross References.
Chapter 7 is referred to in section 5105 of Title 23 (Domestic Relations).
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 7 - Judicial Change of Name › Section 703 - Effect on children

§ 703. Effect on children.
(a) General rule.--
Whenever an order is made under this chapter changing the surname of anyone who is at the time thereof the parent of a minor child or adopted minor child, then under the care of such parent, the new surname of such parent shall, unless otherwise ordered by the court, thereafter be borne likewise by such minor child.
(b) Further change on attaining majority.--
Any minor child whose surname has been changed pursuant to subsection (a) upon attaining majority shall also be entitled to the benefits of section 702 (relating to change by order of court).
Cross References.
Section 703 is referred to in section 702 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 7 - Judicial Change of Name › Section 704 - Divorcing and divorced person may resume prior name

§ 704. Divorcing and divorced person may resume prior name.
(a) General rule.--
Any person who is a party in a divorce action may, at any time prior to or subsequent to the entry of the divorce decree, resume any prior surname used by him or her by filing a written notice to such effect in the office of the prothonotary of the county in which the divorce action was filed or the decree of divorce was entered, showing the caption and docket number of the proceeding in divorce.
(b) Foreign decrees.--
Where a divorced person has been the subject of a decree of divorce granted in a foreign jurisdiction, a certified copy of such foreign divorce decree may be filed with the prothonotary of the county where the person resides and, thereafter, the notice specified in subsection (a) may be filed with reference to such decree.
(Nov. 22, 2000, P.L.689, No.92, eff. 60 days; July 5, 2005, P.L.54, No.18, eff. 60 days)
Cross References.
Section 704 is referred to in section 702 of this title.
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 7 - Judicial Change of Name › Section 704.1 - Surviving spouse may resume prior name

§ 704.1. Surviving spouse may resume prior name.
A surviving spouse may, at any time, resume any prior surname used by him or her by filing a written notice to such effect in the office of the prothonotary of the county where the surviving spouse resides, accompanied by a certificate of death for the decedent. In counties where there is no prothonotary, the notice shall be filed in the office that performs the functions of the office of prothonotary as provided for in the act of August 9, 1955 (P.L.323, No.130), known as The County Code.
(Nov. 19, 2004, P.L.842, No.105, eff. 60 days; July 5, 2005, P.L.54, No.18, eff. 60 days)
2023 Pennsylvania Consolidated & Unconsolidated Statutes › Title 54 - NAMES › Chapter 11 - Trademarks › Section 1103 - Classification

§ 1103. Classification.
The general classes of goods and services established by the United States Patent and Trademark Office in accordance with the International Classification System are to be utilized for the purpose of administering this chapter. An application for registration of a mark shall be limited to a single general class of goods or services. Nothing in this chapter shall be construed as limiting the registration of a mark to one general class.
(June 18, 1998, P.L.518, No.73, eff. 60 days)
Special Provisions in Appendix.
See section 7 of Act 295 of 1982 in the appendix to this title for special provisions relating to registration of trademark or service mark.