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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY RAFFERTY, GREENLEAF AND BROWNE, MARCH 8, 2011 |
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| REFERRED TO FINANCE, MARCH 8, 2011 |
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| AN ACT |
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1 | Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An |
2 | act relating to taxation; designating the subjects, property |
3 | and persons subject to and exempt from taxation for all local |
4 | purposes; providing for and regulating the assessment and |
5 | valuation of persons, property and subjects of taxation for |
6 | county purposes, and for the use of those municipal and |
7 | quasi-municipal corporations which levy their taxes on county |
8 | assessments and valuations; amending, revising and |
9 | consolidating the law relating thereto; and repealing |
10 | existing laws," further providing for subjects of taxation; |
11 | repealing provisions relating to limitation upon taxation and |
12 | to valuation of mobilehomes or house trailers; and further |
13 | providing for recorder of deeds in certain counties to |
14 | furnish record of conveyances and compensation. |
15 | The General Assembly of the Commonwealth of Pennsylvania |
16 | hereby enacts as follows: |
17 | Section 1. Section 201(a) of the act of May 22, 1933 |
18 | (P.L.853, No.155), known as The General County Assessment Law, |
19 | amended October 4, 2002 (P.L.823, No.124), is amended to read: |
20 | Section 201. Subjects of Taxation Enumerated. The following |
21 | subjects and property shall, as hereinafter provided, be valued |
22 | and assessed, and subject to taxation for all county, city, |
23 | borough, town, township, school and poor purposes at the annual |
24 | rate: |
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1 | (a) All real estate, to wit: Houses, excluding house trailers |
2 | and mobilehomes, buildings permanently attached to land or |
3 | connected with water, gas, electric or sewage facilities, |
4 | buildings, lands, lots of ground and ground rents, trailer parks |
5 | and parking lots, mills and manufactories of all kinds, |
6 | furnaces, forges, bloomeries, distilleries, sugar houses, malt |
7 | houses, breweries, tan yards, fisheries, and ferries, wharves, |
8 | all office type construction of whatever kind, that portion of a |
9 | steel, lead, aluminum or like melting and continuous casting |
10 | structures which enclose, provide shelter or protection from the |
11 | elements for the various machinery, tools, appliances, |
12 | equipment, materials or products involved in the mill, mine, |
13 | manufactory or industrial process, and all other real estate not |
14 | exempt by law from taxation. Machinery, tools, appliances and |
15 | other equipment contained in any mill, mine, manufactory or |
16 | industrial establishment shall not be considered or included as |
17 | a part of the real estate in determining the value of such mill, |
18 | mine, manufactory or industrial establishment. No office type |
19 | construction of whatever kind shall be excluded from taxation |
20 | but shall be considered a part of real property subject to |
21 | taxation. That portion of a steel, lead, aluminum or like |
22 | melting and continuous casting structure which encloses, |
23 | provides shelter or protection from the elements for the various |
24 | machinery, tools, appliances, equipment, materials or products |
25 | involved in the mill, mine, manufactory or industrial process |
26 | shall be considered as part of real property subject to |
27 | taxation. No silo used predominately for processing or storage |
28 | of animal feed incidental to operation of the farm on which it |
29 | is located, no free-standing detachable grain bin or corn crib |
30 | used exclusively for processing or storage of animal feed |
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1 | incidental to the operation of the farm on which it is located |
2 | and no in-ground and above-ground structures and containments |
3 | used predominantly for processing and storage of animal waste |
4 | and composting facilities incidental to operation of the farm on |
5 | which the structures and containments are located, shall be |
6 | included in determining the value of real estate used |
7 | predominantly as a farm: Provided, That for the tax or fiscal |
8 | year beginning on or after the first day of January, one |
9 | thousand nine hundred fifty-eight, eighty per centum of the |
10 | assessed value of any such machinery, tools, appliances and |
11 | other equipment located in counties of the second class as well |
12 | as in all cities of the third class, boroughs, townships, school |
13 | districts of the second, third and fourth class, and |
14 | institutional districts in counties of the second class, shall |
15 | be considered and included in determining the value of such |
16 | mill, mine, manufactory or industrial establishment: Provided |
17 | further, That for the tax or fiscal year beginning on or after |
18 | the first day of January, one thousand nine hundred fifty-nine, |
19 | sixty per centum of the assessed value of any such machinery, |
20 | tools, appliances and other equipment located in said political |
21 | subdivisions, shall be considered and included in determining |
22 | the value of such mill, mine, manufactory or industrial |
23 | establishment: Provided further, That for the tax or fiscal year |
24 | beginning on or after the first day of January, one thousand |
25 | nine hundred sixty, forty per centum of the assessed value of |
26 | any such machinery, tools, appliances and other equipment |
27 | located in said political subdivisions, shall be considered and |
28 | included in determining the value of such mill, mine, |
29 | manufactory or industrial establishment: Provided further, That |
30 | for the tax or fiscal year beginning on or after the first day |
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1 | of January, one thousand nine hundred sixty-one, twenty per |
2 | centum of the assessed value of any such machinery, tools, |
3 | appliances and other equipment located in said political |
4 | subdivisions, shall be considered and included in determining |
5 | the value of such mill, mine, manufactory or industrial |
6 | establishment: Provided further, That for the tax or fiscal |
7 | years beginning on or after the first day of January, one |
8 | thousand nine hundred sixty-two, no portion of the value of any |
9 | such machinery, tools, appliances and other equipment regardless |
10 | of where located, shall be considered and included in |
11 | determining the value of such mill, mine, manufactory or |
12 | industrial establishment: Provided further, That nothing |
13 | contained in this section of this act shall be construed as an |
14 | intent to provide for the valuing and assessing and subjecting |
15 | to taxation for purposes of any city of the second class or any |
16 | school district of the first class A any such machinery, tools, |
17 | appliances and other equipment: And provided further, That such |
18 | exclusion of silos used predominantly for processing or storage |
19 | of animal feed incidental to operation of the farm on which the |
20 | silo is located shall be included in determining the value of |
21 | real estate used predominantly as a farm shall become effective |
22 | for taxes to be levied for the tax or fiscal year beginning on |
23 | or after the first day of January, one thousand nine hundred |
24 | seventy-four: And provided further, That such exclusion of free- |
25 | standing detachable grain bins and corn cribs used exclusively |
26 | for processing or storage of animal feed incidental to operation |
27 | of the farm on which the grain bin or corn crib is located shall |
28 | become effective in determining the value of real estate used |
29 | predominantly as a farm for taxes to be levied for the tax or |
30 | fiscal year beginning on or after the first day of January, one |
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1 | thousand nine hundred eighty-five. No amusement park rides shall |
2 | be assessed or taxed as real estate regardless of whether they |
3 | have become affixed to the real estate. |
4 | * * * |
5 | Section 2. Sections 203.1 and 402.1 of the act, added |
6 | September 23, 1961 (P.L.1601, No.677), are repealed: |
7 | [Section 203.1. Limitation Upon Taxation.--A mobilehome or |
8 | house trailer upon which a real property tax is levied as |
9 | provided by law shall not be subject to any tax not levied on |
10 | other real property in the political subdivision, except that |
11 | such property shall be deemed tangible personal property with |
12 | respect to the act of March 6, 1956 (P.L.1228), known as the |
13 | "Selective Sales and Use Tax Act." |
14 | Section 402.1. Valuation of Mobilehomes or House Trailers.-- |
15 | It shall be the duty of the several elected and appointed |
16 | assessors of the political subdivisions to assess, rate and |
17 | value all mobilehomes and house trailers within their |
18 | subdivisions according to the actual value thereof and prices |
19 | for which the same would separately bona fide sell. The land |
20 | upon which such mobilehome or house trailer is located at the |
21 | time of assessment shall be valued separately, and shall not |
22 | include the value of the house trailer or mobilehome located |
23 | thereon.] |
24 | Section 3. Section 407 of the act, amended September 23, |
25 | 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and |
26 | July 8, 1969 (P.L.130, No.54), is amended to read: |
27 | Section 407. (a) Recorder of Deeds in Certain Counties to |
28 | Furnish Record of Conveyances; Compensation.--It shall be the |
29 | duty of the recorder of deeds in each county of the second A, |
30 | third, fourth, fifth, sixth, seventh and eighth classes to keep |
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1 | a daily record, separate and apart from all other records, of |
2 | every deed or conveyance of land in said county entered in his |
3 | office for recording which record shall set forth the following |
4 | information to wit: The date of the deed or conveyance, the |
5 | names of the grantor and grantee, the consideration mentioned in |
6 | the deed, the location of the property as to city, borough, |
7 | ward, town or township, the acreage of the land conveyed, if |
8 | mentioned, and if the land conveyed be a lot or lots on a |
9 | recorded plan, the number or numbers by which the same may be |
10 | designated on the plan, if mentioned in the deed; and it shall |
11 | be the further duty of the recorder, on the first Monday of each |
12 | month, to file the aforesaid daily record in the commissioner's |
13 | office, or office of the board for the assessment and revision |
14 | of taxes, of the proper county, together with his certificate, |
15 | appended thereto, that such record is correct; and the recorder |
16 | of deeds shall charge, and collect from the person presenting a |
17 | deed of conveyance for record, the sum of fifteen (15) cents, |
18 | when it contains but one description of land, and ten (10) cents |
19 | for each additional description therein described, which sum |
20 | shall be in full compensation for his services under this act. |
21 | (b) Statement of Conveyances to Be Furnished Assessors.--It |
22 | shall be the duty of the county commissioners, or board for the |
23 | assessment and revision of taxes, of such counties, upon receipt |
24 | of such daily report from the office of the recorder of deeds, |
25 | to keep the same on file in their office; and, prior to the |
26 | making of the annual and of the triennial assessment, to deliver |
27 | to the elected or appointed assessor or assessors of each city, |
28 | borough, ward, town, township or district, before he shall enter |
29 | upon the discharge of his duty as assessor of the real estate in |
30 | his district, a statement or statements of all such deeds and |
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1 | conveyances of all such real estate within said district, |
2 | together with all the information regarding the same as set |
3 | forth in this section, to be used by such assessor or assessors |
4 | in making the assessment in the name of the owners of the real |
5 | estate and in ascertaining the value of such real estate. |
6 | [All mobilehome court operators which shall mean every person |
7 | who leases land to two or more persons for the purpose of |
8 | allowing such persons to locate thereon a mobilehome or house |
9 | trailer which is subject to real property taxation shall |
10 | maintain a record of all such leases which shall be opened for |
11 | inspection at all reasonable times by the tax assessor of the |
12 | political subdivision. As part of such record, the court |
13 | operator shall note the arrival of each mobilehome or house |
14 | trailer, the make or manufacturer thereof, the serial number, |
15 | the number of occupants, their names and ages, and their last |
16 | prior residence address. Each month the mobilehome court |
17 | operator shall send a record to the tax assessor of the |
18 | political subdivision of the arrivals and departures during the |
19 | prior month of mobilehomes or house trailers on his land.] |
20 | (c) Land to Be Assessed in Name of Owner at Time of |
21 | Assessment.--It shall be the duty of such assessor or assessors |
22 | in such counties, in making the triennial assessment and the |
23 | intermediate annual assessments, to ascertain the owner or |
24 | owners of each tract, piece, parcel or lot of ground assessed, |
25 | at the time of such assessment, and to assess the same in the |
26 | name of the then owner or owners, as thus appears in such |
27 | statement, unless to his personal knowledge there has been |
28 | thereafter a change in the ownership so that such tract, piece, |
29 | parcel or lot of real estate shall be assessed in the name of |
30 | the then owner or owners.[, except that all mobilehomes or house |
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1 | trailers shall be assessed in the name of the then owner or |
2 | owners of such mobilehome or house trailer, who shall be the |
3 | person or persons named in the title of such mobilehome or house |
4 | trailer irrespective of whether the title is issued by this |
5 | State or another state. |
6 | (d) Notification of Mobilehome or House Trailer Owner.--Each |
7 | person in whose name a mobilehome or house trailer is assessed, |
8 | rated or valued as provided in this act, shall be notified in |
9 | writing by the assessor that it shall be unlawful for any person |
10 | to remove the mobilehome or house trailer from the taxing |
11 | district without first having obtained removal permits from the |
12 | local tax collector. |
13 | (e) Removal Permits.--The local tax collector shall issue |
14 | removal permits upon application therefor whenever a fee of two |
15 | dollars ($2) and all taxes levied and assessed on the mobilehome |
16 | or house trailer to be moved are paid. |
17 | (f) Penalty.--Any person who moves a mobilehome or house |
18 | trailer from the territorial limits of the taxing district |
19 | without first having obtained a removal permit issued under this |
20 | act shall, upon summary conviction thereof, be sentenced to pay |
21 | a fine of one hundred dollars ($100) and costs of prosecution or |
22 | undergo imprisonment for not more than thirty days, or both.] |
23 | Section 4. This act shall take effect in 60 days. |
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