Section 8.2. Notwithstanding any other provision of this act, if during the assessment year, there is a change in the value of property subject to taxation, as a result of the great September flood of 1971 or the great June flood of 1972 such change may be deemed to have occurred before the first day of that assessment year. In accordance with this provision, the board may amend its certification of assessment valuation order to reflect such change.
(8.2 added June 12, 1973, P.L.52, No.22)