When the commissioners acting as a board of revision or the board for the assessment
and revision of taxes, as the case may be, shall make any change in the amount of
three hundred dollars ($300) or more in the assessed value of property as finally
fixed in the preceding assessment roll, or shall fix the valuation of property which
has not theretofore been separately fixed, whether such change or new valuation is
made before or after an appeal has been heard by the board or by the court of common
pleas, the board shall give notice of such change or new valuation to the clerk of
the city (if it has accepted the provisions of this act) 1 in which the assessed property is located, to the secretary of the school district
in which the assessed property is located, and to the secretary of the borough or
township in which the assessed property is located. The time limit within which the city, borough, township and school district is entitled
to appeal from the actions of the board or from the decision of the court of common
pleas shall commence to run on the day such notice is mailed or otherwise delivered.
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