Taxes; appeal of local assessments.

Appeal of local tax assessments. Clarifiesthe procedure by which a taxpayer aggrieved by any local tax assessmentmay seek relief by providing that (i) the necessary parties in sucha proceeding shall be the taxpayer and the locality; (ii) the taxpayermay show that the property was assessed at more or less than its fairmarket value; and (iii) the county or city attorney or, if none, theattorney for the Commonwealth shall defend the locality in any suchproceeding.