Section 5020-401 - Issuing of precepts and return of assessments in triennial years(a) In counties of the first class, the precepts to make annual assessments shall be issued to the appointed assessors by the board of revision of taxes, and return thereof made as provided by existing law relating to the board of revision of taxes in said counties;(b) In counties of the second class, the precepts to make triennial assessments shall be issued to the appointed assessors by the board for the assessment and revision of taxes at such time as the board may prescribe, and return thereof be made on or before the first Monday of November as provided by existing law relating to the board for the assessment and revision of taxes in said counties;(c) In counties of the second A and third class, the precepts to make triennial assessments shall be issued to the appointed assessors by the board for the assessment and revision of taxes, and return thereof made at such times as the board shall determine in accordance with existing law relating to the board for the assessment and revision of taxes in said counties;(d) In counties of the fourth class, the county commissioners shall issue the precepts to make triennial assessments to the elected assessors of their respective townships, towns, boroughs and wards on or before the first day of June, and the assessors are hereby required to complete the said assessment and make their return not later than the first day of September, one thousand nine hundred and thirty-three, and triennially thereafter;(e) In counties of the fifth, sixth, seventh and eighth classes, the county commissioners shall issue the precepts to make triennial assessments to the assessors of the respective townships of the second class, towns, boroughs and wards on or before the second Monday of September, and, to assessors in townships of the first class, on or before the first day of July, and the assessors are hereby required to complete the said assessment and make their return not later than the thirty-first day of December, one thousand nine hundred and thirty-three, and triennially thereafter: Provided, That the county commissioners of said counties may, at the time of issuing their precepts, direct the return thereof to be made at any time before the thirty-first day of December: Provided further, That where assessors in townships of the first class shall have been continuously engaged in the actual performance of their duties after the delivery of the precepts to them, except where prevented by sickness or stress of weather, and are not able to complete the triennial assessment and make return thereof on or before the thirty-first day of December, it shall be lawful for the said assessors to continue the performance of their duties and to make return of their assessment to the county commissioners after said date, but in no case shall any such return be made later than the fifteenth day of February of the year following the delivery of the precepts to the assessors.1933, May 22, P.L. 853, art. IV, § 401. Amended 1967, Dec. 14, P.L. 846, No. 369, § 1.