Pennsylvania Code & Bulletin

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 51 Pa.B. 4250 (July 31, 2021).

7 Pa. Code § 137b.107. Notification of change in factors affecting total assessment.

§ 137b.107. Notification of change in factors affecting total assessment.

 A county assessor shall provide the owner of enrolled land and the taxing bodies of the district in which the land is situated with written notice of any change in the base year fair market value, the normal assessment, the use value or the preferential assessment. This written notice shall apprise the landowner and the taxing body of the right to appeal the action in accordance with section 9 of the act (72 P. S. §  5490.9). The written notice shall be mailed within 5 days of the change.

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