A. Borough records dealing with assessment, valuation or taxation may be inspected by the state Assessor or a designee.

B. If the Borough’s assessment and valuation has been done by a private contractor, records concerning the Borough’s valuation and assessment shall be made available to the state Assessor or a designee on request. (Ord. 2003-69 § 6, 2003; Ord. 86-080 § 3, 1986. 2004 Code § 3.08.024.)