72 Pa. Stat. § 5341.6
The board shall establish records of real property assessments, which shall include a complete survey of each parcel of ground and of each building and other improvement in the county, and a record thereof, showing in detail the description, character and size of the land and buildings and other improvements, together with the name and address of the owner or owners thereof, and the amounts for which such land, buildings and improvements, respectively, stand assessed, and the basis upon which such assessments were made. Such records shall be set up as soon as conveniently may be after the effective date of this act, and, subject to the provisions of this act, shall be in such form as the board shall determine. After the completion of such records, any change in the physical condition of the land, buildings or improvements of any parcel, any division thereof and any change in the ownership thereof, and any change in the assessed valuation thereof, shall be noted on the records. Any taxable inhabitant of the county shall have the right, at any time during office hours, to examine such records. The board shall prescribe the duties of the assessors in connection with the establishment and maintenance of such records.
72 P.S. § 5341.6