§ 8817. Changes in assessed valuation.
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/pa/title-53/chapter-88/8817A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§ 8817. Changes in assessed valuation.
(a)General rule.-- In addition to other authorization provided in this chapter, the assessors may change the assessed valuation on real property when a parcel of land is subdivided into smaller parcels or when improvements are made to real property or existing improvements are removed from real property or are destroyed. The recording of a subdivision plan shall not constitute grounds for assessment increases until lots are sold or improvements are installed. The painting of a building or the normal regular repairs to a building shall not be deemed cause for a change in valuation by the assessors under the authority of this section.
(b)Construction.-- A change in the assessed valuation on real property authorized by this section shall not be construed as a spot reassessment under section 8843 (relating to spot reassessment).
53c8817v
(July 7, 2022, P.L.455, No.41, eff. 60 days)
2022 Amendment. Act 41 amended subsec. (a).
Cross References. Section 8817 is referred to in section 8841 of this title.
53c8818s