Jason P. Webb (J.D. 2006, Pittsburgh) has published Welcome Home, Suckers–Constitutional Problems with the Pennsylvania Property Tax Assessment Appeals System, 4 Pitt. Tax Rev. 85 (2006).  Here is part of the introduction:

Property tax assessment in Pennsylvania is a mess, and has been for centuries. … This note will argue that the assessment appeals process is itself unconstitutional because assessment value is calculated differently on appeal than during the initial assessment. This violates the uniformity clause in the state constitution because it results in disproportionate tax burdens on similarly situated properties. The note begins by providing an introduction to the complex Pennsylvania property tax system and the constitutional requirement of uniformity. It next examines the courts’ acceptance of the inequitable results arising from assessment appeals as illustrated by Vees v. Carbon County Board of Assessment Appeals. It attempts to reconcile conflicting court decisions regarding the propriety of selective board assessments, also known as “spot assessments,” concluding that selective challenges by tax authorities are not constitutionally problematic by themselves. Rather, the note will advocate that the differing property values applied in the initial assessment and on appeal create constitutional infirmity.