Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5020-502. Publication of statement showing aggregate assessments, et cetera

The county commissioners, acting as a board of revision, or the board for the assessment and revision of taxes, as the case may be, of the several counties shall, as soon as the elected or appointed assessors of the several wards, districts, boroughs, towns and townships in their respective counties shall have made their returns, make out and publish in not less than two newspapers for two weeks, or, if there be no newspaper published in the county, by handbills posted up in each ward, district, borough, town or township, at the place of holding township, town, borough, ward or district elections, a statement in such form as will show the aggregate value and assessments made by each assessor in the county, upon property taxable by law for county purposes, upon personal property, upon all salaries and emoluments of office, and all persons, trades, occupations and professions, and as will also show the whole amount of taxes assessed on each ward, district, borough, town and township in the county, and, at the time and in the manner herein provided for publishing said statements, the county commissioners, acting as a board of revision, or the board for the assessment and revision of taxes, as the case may be, shall also give public notice of a day not later than thirty days from the time of publishing, by them appointed, for finally determining whether any of the valuations of the assessors have been made below a just rate, according to the meaning and intention of this act:  Provided, That any neglect or refusal of the county commissioners, or board for the assessment and revision of taxes, to make and publish the statement required by this section shall not invalidate or hinder the collection of any tax imposed by any law of this Commonwealth.