72 Pa. Stat. § 5020-508
It shall be the duty of the several elected or appointed assessors on receiving such transcript of the triennial assessment from the county commissioners, acting as a board of revision, or the board for the assessment and revision of taxes, as the case may be, to give written or printed notice, at least five days before the day of appeal, to every taxable inhabitant within the respective ward, borough, town, township or district, the amount of the present assessment, valuation and ratio, the amount or sum of which he stands rated, and the rate per cent of the tax, and of the time and place of such appeal. In every case where the county commissioners, acting as a board of revision, or the board for the assessment and revision of taxes, as the case may be, shall change the valuation of any property or the established predetermined ratio, a statement of the present assessment, valuation and ratio and a notice of such changed assessment, valuation and ratio shall also be given to the owner or owners.
72 P.S. § 5020-508