Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART III. State Tax Equalization Board |
Chapter 603. Market Value Procedures |
Section 603.41. Personnel and independent data
Latest version.
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(a) Independent appraisal data or other relevant information whenever available shall be collected and considered.
(b) In particular problem areas where property transfers may be inadequate selected personnel shall obtain appraisal samples of properties to supplement sales samples. By necessity, these supplemental studies shall be conducted within limits of available funds and personnel.