Pennsylvania Code
Title 61 - REVENUE
Part III - State Tax Equalization Board
Chapter 603 - MARKET VALUE PROCEDURES
SUPPLEMENTAL APPRAISAL DATA
Section 603.41 - Personnel and independent data
Universal Citation: 61 PA Code ยง 603.41
Current through Register Vol. 54, No. 44, November 2, 2024
(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.
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