Beav. Cnty. Pa. 8000
The following rules shall apply to all appeals from a real estate tax assessment determined by the Beaver County Board of Assessment Appeals or its Auxiliary Board. These rules shall apply to all appeals taken following their effective date, and may be applied as appropriate to any pending appeals ninety (90) days after the effective date.
Definitions:
Appeal-An appeal from the Beaver County Board of Assessment Appeals or Auxiliary Board as defined in the Consolidated County Assessment Law, 53 Pa. Con. Stat. § 8854.
Board-The Beaver County Board of Assessment Appeals.
Commercial Property-Any property, whether vacant or occupied, whose purpose is to generate income for its owner, or is otherwise designated in the tax assessment records as commercial, industrial, and/or agricultural in use.
Date of Notification-The date of the Board's decision.
Party-Appellant, the Board, and any other person or entity entitled to notice of the appeal.
Property Owner-The record owner of the property as set forth in the Recorder of Deeds Office, reflecting the most recent deed of record.
Taxing Authority-Any county, city, borough, town, township, school district, or other public corporation having power and authority to levy taxes on the assessment of the real estate in question.
Verified-When used in reference to a written statement of fact by the signer, means supported by oath or affirmation or made subject to the penalties of 18 Pa. Con. Stat. § 4904 relating to unsworn falsification to authorities.
Beav. Cnty. Pa. 8000