Section 3210. Additions and Revisions to Duplicates.--(a) When there is any construction of a building or buildings not otherwise exempt as a dwelling after the first day of January of any year and the building is not included in the tax duplicate of the township, the authority responsible for assessments in the township shall upon the request of the board of supervisors inspect and reassess, subject to the right of appeal and adjustment by the State law under which assessments are made, all taxable property in the township to which major improvements have been made after the first day of January of any year and to give notice of the reassessments within ten days to the authority responsible for assessments, the township and the property owner. The property shall be added to the duplicate and is taxable for township purposes at the reassessed valuation for that proportionate part of the fiscal year of the township remaining after the property was improved. Any improvement made during the month shall be computed as having been made on the first day of the month. A certified copy of the additions or revisions to the duplicate shall be furnished by the board of supervisors to the township tax collector, together with its warrant for collection of the taxes, and within ten days the township tax collector shall notify the owner of the property of the taxes due in the township. ((a) amended Nov. 29, 2006, P.L.1473, No.166)
(b) When an assessment is made for a portion of a year, the assessment shall be added to the duplicate of the following or succeeding year unless the value of the improvements has already been included in that duplicate.
Compiler's Note: Section 9(2)(ii) of Act 167 of 2006 provided that section 3210 is repealed insofar as it is inconsistent with Act 167.
Compiler's Note: Section 5 of Act 166 of 2006, which amended section 3210, provided that elected assessors in office in townships of the second class as of the effective date of section 5 shall serve the remainder of their unexpired terms. Thereafter, assessors shall neither be elected nor appointed.