PRINTER'S NO. 373
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
405
Session of
2023
INTRODUCED BY GALLOWAY, MADDEN, SANCHEZ AND ISAACSON,
MARCH 14, 2023
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 14, 2023
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for assessment of lands divided by boundary
lines.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8818 of Title 53 of the Pennsylvania
Consolidated Statutes is amended by adding a subsection to read:
ยง 8818. Assessment of lands divided by boundary lines.
* * *
(f) Procedure.--
(1) A choice of assessment made under subsection (a)(2)
or (c) after the effective date of this subsection shall be
in writing and filed in the assessment office and with the
recorder of deeds. The choice of assessment shall be binding
on all owners and subsequent owners except as provided under
paragraph (2) or if the property is subsequently subdivided.
A subdivided tract of land shall be assessed by the county
and taxed in the municipality where the tract of land is
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located unless otherwise subject to the procedures under this
section.
(2) After a final adjudication or other change or
determination of a municipal boundary in accordance with law
which would alter an assessment of lands, the procedures
under this section shall be applied to the new boundary and
shall be effective January 1 of the first year beginning no
sooner than six months after the effective date of the change
or determination.
Section 2. This act shall take effect in 60 days.
20230HB0405PN0373 - 2 -
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