The property tax is used as a revenue source by county government, 14 school districts and most of the 73 municipalities in Chester County. It is the responsibility of the County Assessment Office to place a value on each parcel of land and any improvements (structures) thereon. Assessments are derived by assessors who are state certified under Pennsylvania law. After an assessment is generated or changed the property owner is mailed a "Change In Assessment" notice. All property owners have the right to appeal if they do not agree with the assessment of their property. If an appeal is initiated by a school district or municipality, the attorney must provide the Board of Assessment with a copy of a Certificate of Service verifying that the property owner was notified of the appeal within five days of the appeal filing.