The assessors shall make such assessments and valuations of subjects of taxation each
year preceding the triennial assessment in such counties, and shall file the same
with the board on or before the first Monday of September of such year. Assessment of occupation after being once fixed shall not be changed during the
triennium, except by the board upon the appearance and affidavit of the taxpayer. The assessor shall, in the year immediately preceding the regular triennial assessment,
make occupational assessments for all of those in his territory who have become of
age since the creation of the last assessment and all of those who have moved into
the territory since the creation of the last assessment.
The county and each city, borough, incorporated town, township and school district
may, by ordinance or resolution, exempt any person whose total income from all sources
is less than five thousand dollars ($5,000) per annum, from its occupation tax or
any portion thereof. Each taxing authority may adopt regulations for the processing of claims for exemption.
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