Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-408. Conveyances; charge, abstract; assessments

(a) Recorder of deeds to furnish abstract of conveyances of property in first-class townships; compensation.--Before the recorder of deeds of any county, wherein there is no board for the assessment and revision of taxes for county purposes, shall admit to record in his office any deed of conveyance of land in any township of the first class within said county, he shall charge, and collect from the person presenting such deed of conveyance for record, the sum of fifteen (15) cents as a fee for the service hereinafter prescribed; and, at the time of admitting the deed of conveyance to record, the recorder of deeds shall transmit to the town clerk of the township of the first class, in which the land so conveyed may be located, an abstract of the deed of conveyance, giving the name of the grantor, the name and address of the grantee, the acreage conveyed, if mentioned, and the consideration money mentioned, and if the land conveyed be a lot or lots on a recorded plan, the number or numbers by which the same may be designated on the plan, if mentioned in the deed.

(b) Assessors in first-class townships to examine records and return property in name of then owner.--It shall be the duty of the assessor and assistant assessors in each of such townships of the first class, before making the triennial assessment, to examine the record books or registers of real estate, if any, kept in such township, and to assess each tract, piece, parcel or lot of land in the said township in the name of the owner thereof, as shown by the said record books or registers; and it shall further be the duty of the assessor, in the years intermediate between the triennial assessments, to revise the preceding assessment according to the changes of ownership, as shown by the record books or registers, so that each tract, piece, parcel or lot of real estate in the township shall be assessed in the name of the then owner, as shown by the said record books or registers, and to return the said revised assessment to the county commissioners, in the manner directed by this act.