Pennsylvania § 8853 - Auxiliary appeal boards.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 8853 — Auxiliary appeal boards., with citation guidance and answers to common questions.
§ 8853. Auxiliary appeal boards.
(a) Establishment and authority.--The county commissioners may establish temporary auxiliary appeal boards for terms of existence necessary to hear and determine appeals in a manner consistent with this chapter and the regulations of the board. The authority of the board is restricted to hearing and determining the following matters:
(1) Appeals from assessment values determined in accordance with this chapter, except that an auxiliary appeal board shall not hear exemption appeals.
(2) Appeals arising from applications for the homestead exclusion under Subchapter F of Chapter 85 (relating to homestead property exclusion) or Subchapter E of Chapter 3 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.
(b) Membership.--An auxiliary appeal board shall be composed of three residents of the county trained in accordance with section 8852 (relating to regulations and training of boards). An auxiliary appeal board shall not hear an appeal unless all three members are physically present. Any salary of members of an auxiliary appeal board shall be fixed by the salary board of the county.
(c) Alternates.--(Deleted by amendment).
(d) Pools.--The county commissioners may create a pool of qualified residents for potential service as auxiliary appeal board members. The pool shall be subject to revision or rescission at any time by the county commissioners, and pool members shall not be entitled to any salary unless serving on an auxiliary appeal board. Pool members may serve as directed by the board of assessment appeals on any auxiliary appeal board in the event that a member of an auxiliary appeal board is unavailable for a scheduled hearing by reason of being absent, having a conflict or being disqualified. Nothing in this subsection shall preclude the appointment of qualified auxiliary appeal board members from outside of an established pool.
(Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020)
Cross References. Section 8853 is referred to in section 8802 of this title.
Frequently Asked Questions About Pennsylvania § 8853
What does Pennsylvania Consolidated Statutes § 8853 cover?
Section 8853 ("Auxiliary appeal boards.") 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 § 8853?
A common citation format is "Pennsylvania Consolidated Statutes § 8853" (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 § 8853 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.