Section 57505-A - Petition for viewers by taxpayers(a)Petition.--Taxpayers of the township whose property is being assessed for benefits for a public improvement may present a petition to the court of common pleas stating that the assessment insufficiently represents the benefits accruing to abutting, benefited or accommodated properties. The petition may include a request for the appointment of viewers to assess benefits if at least 50% of the taxpayers whose parcels are abutting, benefited or accommodated by the public improvement in question join the petition or if taxpayers whose property valuation as assessed for taxable purposes within the township amounts to at least 50% of the total property valuation of the properties being assessed for the public improvement join the petition. The petition must be presented within 90 days of the issuance of the certificate of assessment.(b)Viewers.--The court shall appoint three disinterested viewers, none of whom shall be a resident of that portion of the township that is benefited or accommodated by the public improvement in question. The viewers shall proceed under this article and 26 Pa.C.S. (relating to eminent domain) for the assessment of damages and benefits by viewers. Upon the filing of the petition by taxpayers for the appointment of viewers, any assessment made by the board of commissioners and any proceedings shall be stayed pending the disposition of the petition by the court.1931, June 24, P.L. 1206, No. 331, art. XXV-A, § 2505-A, added 2020, Oct. 29, P.L. 782, No. 96, § 133, effective in 60 days [Dec. 28, 2020].