Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-421. Assessment for borough and school purposes where lands in one county are annexed to a borough in another county

The authorities within the county wherein is situated the borough to which such land has been annexed, now or hereafter having authority to make the assessments on which the borough and school taxes are levied, shall also assess the taxable property within the territory which is situated in one county and has been annexed to a borough 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.  The owner of any property so annexed shall have the same right of appeal from this assessment as any other taxable in the same county as the borough.