Whenever, in the Borough, there is any construction of a building
or buildings not otherwise exempt as a dwelling after Council has
received the duplicates of the assessment of the Borough taxes, and
the building is not included in the tax duplicate of the Borough,
the authority responsible for assessments for the Borough shall, upon
the request of the Borough, direct the assessors of the Borough to
inspect and reassess, subject to the right of appeal and adjustments
provided by the Act of Assembly under which assessments are made,
all taxable property in the Borough to which major improvements have
been made after the original duplicates were prepared and to give
notice of such assessments within 10 days to the authority responsible
for assessments, the Borough and the property owner. The property
shall then be added to the duplicate and shall be taxable for Borough
purposes at the reassessed valuation for that proportionate part of
the fiscal year of the Borough remaining after the property was improved.
Any improvement made during the month shall be computed as having
been made during the first of the month. The Borough shall forward
a certified copy of the additions or revisions to the duplicate to
the Borough Tax Collector, together with its warrant for collection
of the same, and, within 10 days thereafter, the Borough Tax Collector
shall notify the owner of the property of the taxes due the Borough.
The Borough and its appropriate officers are directed to take
all steps necessary to add and revise the duplicates in accordance
with the Borough Code, Section 1306, 53 P.S. § 46306, and
to coordinate with the Allegheny County Office of Property Assessments
to provide for all interimly assessed property to be added to or revised
upon the Borough of West Mifflin real estate tax duplicates for the
calendar year and to make such property taxes for Borough purposes
at the reassessed valuation for that proportionate part of the calendar
year of the Borough remaining after property was newly constructed
or improved.