HB226:

Taxes, appeal of local assessments.

Bill Summary:

Appeal of local tax assessments. Clarifies
the procedure by which a taxpayer aggrieved by any local tax assessment
may seek relief by providing that (i) the necessary parties in such
a proceeding shall be the taxpayer and the locality; (ii) the taxpayer
may show that the property was assessed at more or less than its fair
market value; and (iii) the county or city attorney or, if none, the
attorney for the Commonwealth shall defend the locality in any such
proceeding.