(a) Preparation of assessment roll.--Annually, on or before the first day of July, the county assessment office shall prepare and submit to the board, in a form prescribed by the board, an assessment roll of property subject to local taxation or exempted from local taxation.
(b) Form of assessment roll.--The board shall determine the form of the assessment roll which shall include the following for each taxing district:
(1) The name of the last known owner of record of each parcel with the last known address of the owner.
(2) The location of each parcel and the uniform parcel identifier or reference to the tax map.
(3) The assessment of each parcel of land and the assessed value of any improvements.
(4) The aggregate assessments for each municipality.
(5) The assessment of each parcel exempted from local taxation.
(c) Interim revisions to assessment roll.--The county assessment office is authorized to make additions and revisions to the assessment roll at any time in the year to change the assessments of existing properties pursuant to section 8817 (relating to changes in assessed valuation) or add properties and improvements to property mistakenly omitted from the assessment roll as long as notice is provided in accordance with section 8844 (relating to notices, appeals and certification of values). All additions and revisions shall be a supplement to the assessment roll for levy and collection of taxes for the tax year for which the assessment roll was originally prepared.
(d) Public inspection of assessment rolls.--
(1) The assessment roll shall be open to public inspection at the county assessment office during ordinary business hours. Within 15 days after completion of the assessment roll, the county assessment office, by publication in one or more newspapers of general circulation in the county, shall give notice of the following:
(i) The fact that the assessment roll has been completed.
(ii) The place where and time when the assessment roll will be open for inspection.
(iii) The right to file in writing an appeal from an assessment, on or before the first day of September, or an earlier date designated by the county commissioners, in accordance with section 8844.
(2) This subsection shall be not be construed to limit the right of any resident of this Commonwealth to access public records in accordance with the act of February 14, 2008 (P.L.6, No.3), known as the Right-to-Know Law.
Cross References. Section 8841 is referred to in sections 8844, 8847, 8851 of this title.
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