Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 49103. Assessment for borough and school purposes

The authorities within the county wherein is situated the borough to which such land has been annexed, now or hereafter having authority to make assessments on which the borough and school taxes are levied, or in case of a consolidated borough, such authorities in the county in which a majority of the inhabitants of the borough resided at the time of such consolidation, shall also assess the taxable property within the territory which is situated in one county and has been annexed to a borough or consolidated with a borough of larger population which is situated in an adjoining county, and shall record the same in a separate book.  This assessment shall be made by the authority which would have assessed this land had it been in the same county as the borough to which it is annexed or with which it is consolidated.  The owner of any property so annexed or consolidated shall have the same right of appeal from this assessment as any other taxable in the same county as the borough, or as any other taxable in the county, containing at the time of consolidation, the majority of the inhabitants of such consolidated borough.