Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 49102. Assessment for county and poor purposes

The authorities in the county wherein the land is actually situated, now or hereafter having authority to make the assessments on which the county and poor taxes are levied, shall assess the taxable property within the lines of land lying in one county and annexed to, or consolidated with, a borough in an adjoining county, and shall record the same in a separate book.  This assessment shall be made by the authority that would have made the assessment had the land not been annexed to, or consolidated with, the borough.  The owners of all property so assessed shall have the same right of appeal from this assessment as any other taxable in the same county.