Pennsylvania Code § 53-8834

Assessment records system.
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It shall be the duty of the county assessment office to maintain a permanent records system consisting of:
(1) Tax maps of the entire county drawn to scale or aerial maps, which maps shall indicate all property and lot lines, set forth dimensions or areas and identify the respective parcels or lots by a number system.
(2) Property record cards identifying the property location on the tax maps and any uniform parcel identifier which may have been assigned, and acreage or dimensions, description of improvements, if any, the owner's name and mailing address and date of acquisition, the purchase price, if any, set forth in the deed of acquisition and the assessed valuation.
(3) Property owner's index consisting of an alphabetical listing of all property owners, cross-indexed with the property record cards or electronic or computerized method of searching for property owners by name.
SUBCHAPTER D
ASSESSMENT ROLL, VALUATION, NOTICE AND APPEALS
Sec.
8841. Assessment roll and interim revisions.
8842. Valuation of property.
8843. Spot reassessment.
8844. Notices, appeals and certification of values.
8845. Service of notices.
8846. Notice of changes given to taxing authorities.
8847. Application of assessment changed as result of appeal.
8848. Special provisions relating to countywide revisions of assessments.

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