53 Pa. C.S. § 8801
Current through P.A. Acts 2023-66
(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).
53 Pa.C.S. § 8801