Section 1. (a) In all counties of the second A and third class in this Commonwealth, there is hereby created a board, to be known as the Board of Assessment Appeals, which shall be composed of three members. The members of said board shall be appointed by the county commissioners of such counties to serve for terms of four years each. Vacancies happening in said office shall be filled by appointment by the county commissioners for the unexpired terms. The salary of the members of said board shall be fixed by the salary board of the county.
(b) In conjunction with a countywide revision of assessments involving either a change in the established predetermined ratio or revaluing the properties and applying the predetermined ratio or in conjunction with the homestead exclusion under 53 Pa.C.S. Ch. 85 Subch. F (relating to homestead property exclusion), known as the Homestead Property Exclusion Program Act, the county commissioners may create up to four temporary auxiliary appeal boards, each to be known as an auxiliary appeal board. The term of existence for an auxiliary appeal board shall be the period of time required by the auxiliary appeal board to hear and determine appeals from new assessment values in accordance with section 8(g) and appeals taken from assessments in the next succeeding year or the period of time required to hear and determine appeals arising from application for the homestead exclusion. An auxiliary appeal board shall be composed of three members who shall be appointed by the county commissioners to serve for the time that the auxiliary appeal board is in existence. Members of an auxiliary appeal board shall be competent and qualified residents of the county. Vacancies on an auxiliary appeal board shall be filled by appointment by the county commissioners for the duration of the auxiliary appeal board's existence, but the unavailability of a member of the board for a scheduled hearing for which an alternate member may be appointed in accordance with subsection (c) shall not be considered a vacancy on the board. Any salary of members of an auxiliary appeal board shall be fixed by the salary board of the county. The authority of an auxiliary appeal board shall be limited to hearing and determining appeals from assessments in accordance with the provisions of this act and the rules and regulations established pursuant to section 5.
((b) amended June 22, 1999, P.L.120, No.20)
(c) In addition to the appointment of three members to each auxiliary appeal board created in accordance with subsection (b), the county commissioners may appoint no more than eight alternate members, each of whom may serve as directed by the board of assessment appeals on any auxiliary appeal board in the event that a member of an auxiliary appeal board is unavailable for a scheduled hearing by reason of being absent, having a conflict or being disqualified. Alternate members shall be appointed for the same length of time as any auxiliary appeal board is in existence. Any salary of alternate members shall be fixed by the salary board of the county when serving on an auxiliary appeal board. An alternate member shall have the same authority as a member appointed under subsection (b) to participate in the hearing and determination of appeals from assessments after a countywide revision of assessments.
(1 amended April 22, 1997, P.L.70, No.4)