On or before the fifteenth day of January, the Board of Property Assessment, Appeals and Review shall certify to the clerk or secretary of each political subdivision coming within the scope of this act, within the county, the total value of real property appearing in the assessment roll and taxable by the respective political subdivisions. The time limit within which the political subdivision is entitled to appeal from the actions of the board shall commence to run on the day such certification is mailed or otherwise delivered. Cities of the second class may submit appeals after November 15, as long as there is compliance with section 11 of this act.
72 P.S. § 5452.17a