Pennsylvania § 14971 - Additions and revisions to duplicates.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 14971 — Additions and revisions to duplicates., with citation guidance and answers to common questions.
§ 14971. Additions and revisions to duplicates.
(a) Addition to tax duplicates.--If in any county there is any construction of a building or buildings not otherwise exempt as a dwelling after January first of any year, and the building is not included in the tax duplicate of the county, the authority responsible for assessments in the county shall, upon the request of the county commissioners, cause to be inspected and reassessed, subject to the right of appeal and adjustment provided by any statute under which assessments are made, all taxable property in the county to which major improvements have been made after January 1 of any year.
(b) Notice of the reassessments.--Notice of the reassessments shall be given in accordance with 53 Pa.C.S. § 8841(c) (relating to assessment roll and interim revisions) to the authority responsible for assessments, the county commissioners and the property owner, and the following shall apply:
(1) Reassessed property shall be added to the duplicate and shall be taxable for county purposes at the reassessed valuation for that proportionate part of the fiscal year of the county remaining after the property was improved.
(2) Any improvement made during any given month shall be computed as having been made on the first of the month.
(3) A certified copy of the additions or revisions to the duplicate shall be furnished by the county commissioners to the proper tax collector for the county, and, within 10 days of receipt of the copy, the tax collector shall notify the owner of the property of the taxes due the county.
(4) If an assessment is made for a portion of a year under this section, 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 the duplicate.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 14971
What does Pennsylvania Consolidated Statutes § 14971 cover?
Section 14971 ("Additions and revisions to duplicates.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 14971?
A common citation format is "Pennsylvania Consolidated Statutes § 14971" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 14971 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.