Bill Text: PA HB94 | 2011-2012 | Regular Session | Introduced

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Bill Title: Amending the act of April 26, 1935 (P.L.90, No.39), entitled "An act to promote uniformity in the assessment and taxation of properties and persons within the territorial limits of cities of the second class A, by providing that city and school taxes within such territorial limits shall be assessed, levied, and collected upon the basis of the assessments for taxation for county purposes; and requiring the furnishing of tax duplicates by the county taxing authorities to such cities and to school districts coterminous therewith; abolishing the department of assessors in cities of the second class A; consolidating tax statements covering city, school, county, and poor taxes therein, and making uniform the time for levy and collection of said taxes respectively, and regulating the discounts therefrom and penalties thereon," further providing for levy and collection of taxes by cities of the second class A.

Spectrum: Moderate Partisan Bill (Democrat 7-1)

Status: (Introduced - Dead) 2011-01-20 - Referred to URBAN AFFAIRS [HB94 Detail]

Download: Pennsylvania-2011-HB94-Introduced.html

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PRINTER'S NO. 71
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 94 Session of2011
INTRODUCED BY MURPHY, CALTAGIRONE, KORTZ, STABACK, FABRIZIO AND K. SMITH, JANUARY 20, 2011
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JANUARY 20, 2011
AN ACT
Amending the act of April 26, 1935 (P.L.90, No.39), entitled "An
act to promote uniformity in the assessment and taxation of
properties and persons within the territorial limits of
cities of the second class A, by providing that city and
school taxes within such territorial limits shall be
assessed, levied, and collected upon the basis of the
assessments for taxation for county purposes; and requiring
the furnishing of tax duplicates by the county taxing
authorities to such cities and to school districts
coterminous therewith; abolishing the department of assessors
in cities of the second class A; consolidating tax statements
covering city, school, county, and poor taxes therein, and
making uniform the time for levy and collection of said taxes
respectively, and regulating the discounts therefrom and
penalties thereon," further providing for levy and collection
of taxes by cities of the second class A.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3 of the act of April 26, 1935 (P.L.90,
No.39), entitled "An act to promote uniformity in the assessment
and taxation of properties and persons within the territorial
limits of cities of the second class A, by providing that city
and school taxes within such territorial limits shall be
assessed, levied, and collected upon the basis of the
assessments for taxation for county purposes; and requiring the
furnishing of tax duplicates by the county taxing authorities to
such cities and to school districts coterminous therewith;
abolishing the department of assessors in cities of the second
class A; consolidating tax statements covering city, school,
county, and poor taxes therein, and making uniform the time for
levy and collection of said taxes respectively, and regulating
the discounts therefrom and penalties thereon," is amended to
read:
Section 3. From and after January first, one thousand nine
hundred and thirty-seven the proper authorities of each city of
the second class A, and of the school district, and poor
district, within or coextensive therewith or having territory
therein, charged with the levying of taxes within the
territorial limits of cities of the second class A, shall
annually levy their respective taxes and cause the same to be
collected at the same time or times as required by existing law
for the levy and collection of county taxes in such cities:
Provided, however, That:
(1) taxes levied by the proper authorities of each city of
the second class A shall be collected by a separate bill or
statement from that used for the collection of taxes levied by
the proper authorities of each county or school district:
Provided, however, That such bill or statement shall be mailed
in the same envelope as that which is used for the mailing of
the bill or statement relating to the collection of taxes by the
proper authorities of each county or school district; and
(2) all taxables shall have the right to make payment of all
such taxes, including any fees imposed as a result of delinquent
payment of all such taxes, by installment payments thereon, as
provided under existing law.
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Section 2. This act shall take effect in 60 days.
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