Section 1709.1507 - General powers and dutiesThe board has the following powers and duties:
(1) To determine the market value of taxable real property in each school district and to conduct investigations, require information and have access to public records necessary to make the determination under this paragraph.(2) To require, in counties of the first class, the board of revision of taxes of such county, or its successor agency, and the county commissioners, or the body or individual exercising equivalent authority, of each county other than a county of the first class, to furnish a monthly list of all conveyances or other transfers of real estate, or any interest in real estate, recorded within the county during the preceding month, stating the value of the Federal tax stamps affixed to the deed for each conveyance, and the assessed valuations for county tax purposes of the real estate.(3) To certify to the Department of Education and to the board of school directors of each school district: (i) by July 1 of each odd-numbered year, a list of all school districts showing the market value of taxable real property and the assessed valuation for county tax purposes; and(ii) by July 1 of each even-numbered year, the changes in market values which result from properties going on or off the assessment rolls for taxation purposes.(3.1) By July 1 of each odd-numbered year, to furnish to the board of school directors of each school district information as pertains to taxable real property in that school district.(4) To hear and decide appeals of parties that are aggrieved by a finding or conclusion of the board.(5) To:(i) investigate the finances and general circumstances of a school district requesting special aid from the Department of Education; and(ii) advise the Department of Education in making grants of special aid.(6) To make surveys and investigations of the finances of school districts in the interest of a more equitable distribution of school support.(7) To subpoena State and local officials and to require from them information as necessary for the proper discharge of its duties.(8) To discharge functions imposed upon departmental administrative boards by the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929.(9) To establish, annually, by July 1, a common level ratio of assessed value to market value in each county for the prior calendar year.(10) To meet as necessary and at least every other month to approve or confirm any determination, ruling or order pursuant to section 1505.(11) To create in consultation with the County Commissioners Association of Pennsylvania and the Assessors' Association of Pennsylvania an operations manual to be utilized by counties when completing a countywide reassessment or when valuating property.(12) To create and maintain a centralized and standardized Statewide database for counties to utilize and report to the board all property values and data as required by the board.(13) To develop and maintain Statewide training programs for all persons involved in the valuation of property within all of the counties of this Commonwealth. These programs shall provide basic and detailed training that shall be completed and passed by any person employed to collect, compile, compare or handle data associated with the valuation of any property for purposes of reassessment valuation within this Commonwealth.(14) To develop standards on contracting for assessment services in consultation with the County Commissioners Association of Pennsylvania and the Assessors' Association of Pennsylvania, taking into consideration the standards published by the International Association of Assessing Officers. The standards shall: (i) Require that the methodology used by any person, company or organization to value property in this Commonwealth be made public.(ii) State that all data and calculations are the property of the county and this Commonwealth.Added by P.L. 4 2013 No. 2, § 1, eff. 4/18/2013.