Pa. Cons. Stat. » 53 Pa. Cons. Stat. (MUNICIPALITIES) / Chapter 88
Pennsylvania Consolidated Statutes

53 Pa. Cons. Stat. § 8804 (2026)

 Construction of chapter.

✓ current as of May 2026
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§ 8804.  Construction of chapter.

(a)  Dates mandatory.--All dates specified in this chapter for the performance of any acts or duties shall be construed to be mandatory and not discretionary with the officials or other persons who are designated by this chapter to perform such acts or duties.

(b)  Pari materia.--This chapter shall be read in pari materia with the act of November 26, 1997 (P.L.508, No.55), known as the Institutions of Purely Public Charity Act.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 2015–2021 · leading case: In re Appeal of Maoying Yu, 121 A.3d 576 (Pa. Commw. Ct. 2015).
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In re Appeal of Maoying Yu, 121 A.3d 576 (Pa. Commw. Ct. 2015). “” 53 Pa.C.S. § 8804(a). Once an appeal is filed, the court of common pleas must determine the market value of the subject property as of the date of the appeal to the board of assessment appeals and the applicable common level ratio.”
In Re: Appeal of Coatesville Area Sch Dist (Pa. 2021). “See 53 Pa.C.S. §8804(b). [J-72-2020] - 2 order consolidating the appeals for trial, and a consolidated trial was ultimately held in November of that year.”
— 53 Pa. Cons. Stat. § 8804(a) — 1 case
In re Appeal of Maoying Yu, 121 A.3d 576 (Pa. Commw. Ct. 2015). “” 53 Pa.C.S. § 8804(a). Once an appeal is filed, the court of common pleas must determine the market value of the subject property as of the date of the appeal to the board of assessment appeals and the applicable common level ratio.”
— 53 Pa. Cons. Stat. § 8804(b) — 1 case
In Re: Appeal of Coatesville Area Sch Dist (Pa. 2021). “See 53 Pa.C.S. §8804(b). [J-72-2020] - 2 order consolidating the appeals for trial, and a consolidated trial was ultimately held in November of that year.”
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