Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5452.1. Board of Property Assessment, Appeals and Review created

In order to more efficiently and equitably assess and value persons, property and subjects of taxation for county purposes in counties of the second class and for the use of those municipal and quasi-municipal corporations which levy their taxes on county assessments and valuations, there is hereby created in such counties a board to be known as the “Board of Property Assessment, Appeals and Review,” hereinafter referred to as the “board.”