CHAPTER88. CONSOLIDATED COUNTY ASSESSMENT  


SUBCHAPTER A. PRELIMINARY PROVISIONS
§ 8801. Short title and scope of chapter.
§ 8802. Definitions.
§ 8803. Excluded provisions.
§ 8804. Construction of chapter.
SUBCHAPTER B. SUBJECTS OF LOCAL TAXATION; EXCEPTIONS; SPECIAL PROVISIONS ON ASSESSMENTS
§ 8811. Subjects of local taxation.
§ 8812. Exemptions from taxation.
§ 8813. Temporary tax exemption for residential construction.
§ 8814. Temporary assessment change for real estate subject to sewer connection ban order.
§ 8815. Catastrophic loss.
§ 8816. Clerical and mathematical errors.
§ 8817. Changes in assessed valuation.
§ 8818. Assessment of lands divided by boundary lines.
§ 8819. Separate assessment of coal and surface.
§ 8820. Assessment of real estate subject to ground rent or mortgage.
§ 8821. Assessment of mobile homes and house trailers.
§ 8822. Taxing districts lying in more than one county and choice of assessment ratio.
§ 8823. Limitation on tax increase after countywide reassessment.
SUBCHAPTER C. COUNTY ASSESSMENT OFFICE
§ 8831. Chief assessor.
§ 8832. Subordinate assessors.
§ 8833. Solicitor.
§ 8834. Assessment records system.
SUBCHAPTER D. ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS
§ 8841. Assessment roll and interim revisions.
§ 8842. Valuation of property.
§ 8843. Spot reassessment.
§ 8844. Notices, appeals and certification of values.
§ 8845. Service of notices.
§ 8846. Notice of changes given to taxing authorities.
§ 8847. Application of assessment changed as result of appeal.
§ 8848. Special provisions relating to countywide revisions of assessments.
SUBCHAPTER E. BOARDS AND APPEALS TO COURT
§ 8851. Board of assessment appeals and board of assessment revision.
§ 8852. Regulations of board.
§ 8853. Auxiliary appeal boards and alternates.
§ 8854. Appeals to court.
§ 8855. Appeals by taxing districts.
SUBCHAPTER F. MISCELLANEOUS PROVISIONS
§ 8861. Abstracts of building and demolition permits to be forwarded to the county assessment office.
§ 8862. Recorder of deeds to furnish record of conveyances, compensation.
§ 8862.1. Grantees of real property to register deed with chief assessor.
§ 8863. Assessment of property of decedent's estates.
§ 8864. Assessment of personal property.
§ 8865. Assessment of occupations.
§ 8866. Limitation on rates of specific taxes.
§ 8867. Prohibition on certain levies.
§ 8868. Optional use by cities.

Notation

Enactment.  Chapter 88 was added October 27, 2010, P.L.895, No.93, effective January 1, 2011.

Special Provisions in Appendix.  See sections 4 and 7 of Act 93 of 2010 in the appendix to this title for special provisions relating to consolidated county assessment in cities of the third class and continuation of prior law.