Section 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). Amended by P.L. TBD 2022 No. 41, § 3, eff. 9/5/2022.2010, Oct. 27, P.L. 895, No. 93, § 2, effective 1/1/2011.