CHAPTER 88
CONSOLIDATED COUNTY ASSESSMENT
Subchapter
A. Preliminary Provisions
B. Subjects of Local Taxation; Exceptions; Special Provisions on Assessments
C. County Assessment Office
D. Assessment Roll, Valuation, Notice and Appeals
E. Boards and Appeals to Court
F. Miscellaneous Provisions
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.
SUBCHAPTER A
PRELIMINARY PROVISIONS
Sec.
8801. Short title and scope of chapter.
8802. Definitions.
8803. Excluded provisions.
8804. Construction of chapter.
§ 8801. Short title and scope of chapter.
(a) Short title.--This chapter shall be known and may be cited as the Consolidated County Assessment
Law.
(b) Scope.--
(1) This chapter shall apply to all of the following:
(i) Counties of the second class A, third, fourth, fifth, sixth, seventh and eighth classes
of the Commonwealth.
(ii) Cities that elect to become subject to this chapter in accordance with section 8868
(relating to optional use by cities).
(2) In addition to the applicability under paragraph (1), the following provisions apply
to counties of the first and second class:
(i) Section 8811(b)(5) (relating to subjects of local taxation).
(ii) Section 8842(b)(2) (relating to valuation of property).
Agreements or Assessment Practices. Section 5(1) 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 8801 is referred to in section 8823 of this title.
Notes of Decisions
In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014).
“Section 8801(b)(l)(i), 53 Pa.C.S. § 8801(b)(l)(i). . A "common level ratio" is "[t]he ratio of assessed value to current market value used generally in the county and published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year on appeal…”
In re Consol. Appeals of Chester-Upland Sch. Dist., 200 A.3d 1052 (Pa. Commw. Ct. 2018).
“53 Pa. C.S. § 8801(b)(1). Section 8811 is divided into two subsections that define what property is to be assessed and taxed and what forms of property are to be omitted from an assessment.”
Pedersen v. Monroe Cnty. Bd. of Assessment Appeals, 84 A.3d 402 (Pa. Commw. Ct. 2014).
“John Pedersen appeals from the order of the Court of Common Pleas of Monroe County (common pleas or trial court), denying his real estate tax assessment appeal, thereby affirming the Monroe County Board of Assessment Appeals’ (Board) determination that Pedersen’s storage shed…”
In Re: Appeal of the Coatesville Area Sch. Dist. (Pa. Commw. Ct. 2019).
· cites it 2× “5 53 Pa.C.S. § 8801. The Law requires notice of appeals by anyone aggrieved by an assessment to the taxing districts6 having an interest in the assessment, 53 Pa.”
Chester Upland S.D. v. 103 Com. Drive ILP, LLC (Pa. Commw. Ct. 2024).
· cites it 2× “Specifically, the Consolidated County Assessment Law (Assessment Law),1 53 Pa. C.S. §§8801–8868, has established the exclusive procedure for tax assessments and their appeals by taxpayers and taxing authorities.”
— 53 Pa. Cons. Stat. § 8801(b) — 4 cases
— 53 Pa. Cons. Stat. § 8801(b)(1) — 2 cases
In re Consol. Appeals of Chester-Upland Sch. Dist., 200 A.3d 1052 (Pa. Commw. Ct. 2018).
“53 Pa. C.S. § 8801(b)(1). Section 8811 is divided into two subsections that define what property is to be assessed and taxed and what forms of property are to be omitted from an assessment.”
— 53 Pa. Cons. Stat. § 8801(b)(1)(i) — 7 cases
Chester Upland S.D. v. 103 Com. Drive ILP, LLC (Pa. Commw. Ct. 2024).
“Specifically, the Consolidated County Assessment Law (Assessment Law),1 53 Pa. C.S. §§8801–8868, has established the exclusive procedure for tax assessments and their appeals by taxpayers and taxing authorities.”
— 53 Pa. Cons. Stat. § 8801(b)(l)(i) — 1 case
In re Appeal of Springfield Sch. Dist., 101 A.3d 835 (Pa. Commw. Ct. 2014).
“Section 8801(b)(l)(i), 53 Pa.C.S. § 8801(b)(l)(i). . A "common level ratio" is "[t]he ratio of assessed value to current market value used generally in the county and published by the State Tax Equalization Board on or before July 1 of the year prior to the tax year on appeal…”
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