{"data":{"id":"us-pa/53-pa.c.s.-8817","jurisdiction":"us-pa","citation":"53 Pa.C.S. § 8817","heading":"Changes in assessed valuation.","body":"(a) General rule.--In addition to other authorization provided in this chapter, the assessors may change the assessed valuation on real property when a parcel of land is subdivided into smaller parcels or when improvements are made to real property or existing improvements are removed from real property or are destroyed. The recording of a subdivision plan shall not constitute grounds for assessment increases until lots are sold or improvements are installed. The painting of a building or the normal regular repairs to a building shall not be deemed cause for a change in valuation by the assessors under the authority of this section.\n(b) Construction.--A change in the assessed valuation on real property authorized by this section shall not be construed as a spot reassessment under section 8843 (relating to spot reassessment).","path":["Title 53 - MUNICIPALITIES GENERALLY","PART VII TAXATION AND FISCAL AFFAIRS","SUBPART C TAXATION AND ASSESSMENTS","CHAPTER 88 CONSOLIDATED COUNTY ASSESSMENT","SUBCHAPTER B SUBJECTS OF LOCAL TAXATION; EXCEPTIONS; SPECIAL PROVISIONS ON ASSESSMENTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=53\u0026div=0\u0026chpt=88\u0026sctn=17\u0026subsctn=0","current_through":"2026-08-24 (Statute Update stamp, 53 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:34:08Z","sha256":"47256397440d34ddd5d7e4fcaa6df7739692c679dace6771a815d618b24bcd74","source_id":"us-pa","stale":false,"prev":"us-pa/53-pa.c.s.-8816","next":"us-pa/53-pa.c.s.-8818"},"notice":"GroundRules: Original legal text. Not legal advice."}