Section 1. This department shall consist of no less than five (5) members, and an additional member for each seventy-five thousand inhabitants over two hundred thousand as shown by the last preceding United States decennial census, all of whom shall have been residents of the city, or of adjacent territory annexed to the city, for at least ten years, and shall not be of the same political party. The annual salaries of such members shall be fixed by the council: Provided, That such salaries shall not be less than fifteen hundred ($1,500) dollars per annum for the first two hundred thousand inhabitants of said cities, with an additional five hundred ($500) dollars per annum for each additional seventy-five thousand inhabitants, according to the last preceding United States decennial census; and said members shall, from time to time, make all valuations for purposes of municipal taxation.
They shall classify all real estate in the city in such manner, and upon such testimony as may be adduced before them, so as to distinguish between the buildings on land and the land exclusive of the buildings, and to certify to the councils of said city the aggregate valuation of city property subject to taxation. It shall be the duty of said councils, in determining the rate for each year hereafter, to assess a tax upon the buildings equal to five-tenths of the highest rate of tax required to be assessed for each such year respectively, so that upon the said classes of real estate of said city there shall, in any year, be two rates of taxation.
They shall triennially make a valuation for all purpose of municipal taxation, and shall have the power to administer oaths. They shall have the power to make a new assessment in any ward or wards they deem necessary in any subsequent year, other than triennial years, in the manner prescribed by law for the triennial assessment. Any property owners shall have the right to be heard by the full board, sitting as a board of revision, on appeal from any valuation. The assessment, as aforesaid, shall remain the lawful assessment for purposes of city taxation until the next assessment. Nothing herein contained shall be construed to repeal the act of July nine, one thousand eight hundred and ninety-seven, providing for the classification of real estate and other property for purposes of taxation, and for the election of assessors and prescribing the duties thereof, in cities of the second class, except so far as the same may be inconsistent herewith.
The councils shall, by ordinance, make all further needful rules and regulations for the government of this department.
(1 amended Apr. 24, 1931, P.L.68, No.52)
Compiler's Note: Section 3 of 203 of 1939 provided that section 1 is repealed except as to powers and duties of city council.