Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5452.10a. Appeal;  cost of appraisal

When an appeal is taken by a municipality or school district of an assessment dealing with commercial property, industrial property, multiple residential property over twenty units or mobile home parks value made by the board and a property appraisal is initiated after consultation between representatives of the affected taxing jurisdictions involved, the cost for the independent appraisal to be used by the board in the appeal shall be paid in the following manner:  the cost shall be shared among the affected county, the affected municipality or municipalities and the affected school district or school districts in the same proportion the millage rate of each entity is to the total millage of such entities.