Section 6. (a) The subordinate assessors shall make the annual valuation of all property and persons, taxable upon occupations, subject to assessment for taxation for aforesaid purposes, together with a list of all persons subject to a school per capita tax or a poll tax, within their respective districts, and, in so doing, shall view all properties in their district taxable for said purposes. They shall make a personal house to house canvass for their district, in order that the lists of persons taxable upon occupation or subject to a school per capita tax or poll tax may be accurate and correct insofar as it is possible to make them. They shall also have and possess, except as modified by this act, the same powers and perform the same duties and be subject to the same liabilities as are now or shall hereafter be conferred or imposed upon borough, ward, town, and township assessors with respect to making valuations for taxation purposes. All such assessors who shall fail to make valuations and lists in the manner herein provided shall be guilty of a misdemeanor, and, upon conviction thereof, shall be sentenced to pay a fine not exceeding five hundred dollars, and, in default of the payment of such fine and costs, to undergo an imprisonment not exceeding ninety days.
(b) Notwithstanding any other provisions of this act, any county of the fifth class the classification of which has been ascertained according to its population by reference to the last preceding decennial United States census, and certified and recorded pursuant to section 211 of the act of August 9, 1955 (P.L.323, No.130), known as "The County Code," to be advanced in classification to a county of the third class, shall continue to operate a tax assessment system under the provisions of the act of May 21, 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class County Assessment Law," and continue the permanent system of records, including tax maps of the entire county, property record cards, and property owner's index and continue to take into consideration the value of property as indicated by the use of said permanent system of records, cost, charts and land values applied on the basis of zones and districts as well as the price for which property would bonafidely sell in accordance with the requirements of the act of May 21, 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class County Assessment Law," as amended.
(6 amended Dec. 13, 1982, P.L.1165, No.269)