THE FOURTH TO EIGHTH CLASS COUNTY ASSESSMENT LAW — 1984 Pa. Act 176 (historical enacted text)

Historical Act text

SENATE AMENDED
PRIOR PRINTER'S NOS. 3022, 3104, 3509 PRINTER'S NO. 3563
INTRODUCED BY SHOWERS, FRYER, LEVI, DUFFY, RUDY, DeLUCA, GAMBLE,
BROUJOS, SAURMAN, BALDWIN AND BELFANTI, MAY 21, 1984
AS AMENDED ON SECOND CONSIDERATION, IN SENATE,
SEPTEMBER 25, 1984
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," EXCLUDING CERTAIN FOOD STORAGE STRUCTURES FROM <--
23 CONSIDERATION IN THE DETERMINATION OF THE VALUE OF FARM REAL
24 ESTATE; FURTHER PROVIDING FOR THE TEMPORARY TAX EXEMPTION FOR <--
25 RESIDENTIAL CONSTRUCTION; AND providing for appeal by persons
26 suffering catastrophic losses to their property.
27 The General Assembly of the Commonwealth of Pennsylvania
28 hereby enacts as follows:
1 SECTION 1. SECTION 201(A) OF THE ACT OF MAY 21, 1943 <--
2 (P.L.571, NO.254), KNOWN AS THE FOURTH TO EIGHTH CLASS COUNTY
3 ASSESSMENT LAW, AMENDED DECEMBER 23, 1981 (P.L.587, NO.170), IS
4 AMENDED TO READ:
5 SECTION 201. SUBJECTS OF TAXATION ENUMERATED.--THE FOLLOWING
6 SUBJECTS AND PROPERTY SHALL AS HEREINAFTER PROVIDED BE VALUED
7 AND ASSESSED AND SUBJECT TO TAXATION FOR ALL COUNTY, BOROUGH,
8 TOWN, TOWNSHIP, SCHOOL, (EXCEPT IN CITIES), POOR AND COUNTY
9 INSTITUTION DISTRICT PURPOSES, AT THE ANNUAL RATE,
10 (A) ALL REAL ESTATE, TO WIT: HOUSES, HOUSE TRAILERS AND
11 MOBILEHOMES PERMANENTLY ATTACHED TO LAND OR CONNECTED WITH
12 WATER, GAS, ELECTRIC OR SEWAGE FACILITIES, BUILDINGS, LANDS,
13 LOTS OF GROUND AND GROUND RENTS, TRAILER PARKS AND PARKING LOTS,
14 MILLS AND MANUFACTORIES OF ALL KINDS, ALL OFFICE TYPE
15 CONSTRUCTION OF WHATEVER KIND, THAT PORTION OF A STEEL, LEAD,
16 ALUMINUM OR LIKE MELTING AND CONTINUOUS CASTING STRUCTURES WHICH
17 ENCLOSE, PROVIDE SHELTER OR PROTECTION FROM THE ELEMENTS FOR THE
18 VARIOUS MACHINERY, TOOLS, APPLIANCES, EQUIPMENT, MATERIALS OR
19 PRODUCTS INVOLVED IN THE MILL, MINE, MANUFACTORY OR INDUSTRIAL
20 PROCESS, AND ALL OTHER REAL ESTATE NOT EXEMPT BY LAW FROM
21 TAXATION. MACHINERY, TOOLS, APPLIANCES AND OTHER EQUIPMENT
22 CONTAINED IN ANY MILL, MINE, MANUFACTORY OR INDUSTRIAL
23 ESTABLISHMENT SHALL NOT BE CONSIDERED OR INCLUDED AS A PART OF
24 THE REAL ESTATE IN DETERMINING THE VALUE OF SUCH MILL, MINE,
25 MANUFACTORY OR INDUSTRIAL ESTABLISHMENT. NO FREE-STANDING
26 DETACHABLE GRAIN BIN OR CORN CRIB USED EXCLUSIVELY FOR
27 PROCESSING OR STORAGE OF ANIMAL FEED INCIDENTAL TO THE OPERATION
28 OF THE FARM ON WHICH IT IS LOCATED, AND NO IN-GROUND AND ABOVE-
29 GROUND STRUCTURES AND CONTAINMENTS USED PREDOMINANTLY FOR
30 PROCESSING AND STORAGE OF ANIMAL WASTE AND COMPOSTING FACILITIES
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1 INCIDENTAL TO OPERATION OF THE FARM ON WHICH THE STRUCTURES AND
2 CONTAINMENTS ARE LOCATED, SHALL BE INCLUDED IN DETERMINING THE
3 VALUE OF REAL ESTATE USED PREDOMINANTLY AS A FARM. NO OFFICE
4 TYPE CONSTRUCTION OF WHATEVER KIND SHALL BE EXCLUDED FROM
5 TAXATION BUT SHALL BE CONSIDERED A PART OF REAL PROPERTY SUBJECT
6 TO TAXATION. THAT PORTION OF A STEEL, LEAD, ALUMINUM OR LIKE
7 MELTING AND CONTINUOUS CASTING STRUCTURE WHICH ENCLOSES,
8 PROVIDES SHELTER OR PROTECTION FROM THE ELEMENTS FOR THE VARIOUS
9 MACHINERY, TOOLS, APPLIANCES, EQUIPMENT, MATERIALS OR PRODUCTS
10 INVOLVED IN THE MILL, MINE, MANUFACTORY OR INDUSTRIAL PROCESS
11 SHALL BE CONSIDERED AS PART OF REAL PROPERTY SUBJECT TO
12 TAXATION.
13 * * *
14 SECTION 1 2. SECTION 203 OF THE ACT OF MAY 21, 1943 <--
15 (P.L.571, NO.254), KNOWN AS THE FOURTH TO EIGHTH CLASS COUNTY
16 ASSESSMENT LAW, ADDED JULY 29, 1970 (P.L.643, NO.217), IS
17 AMENDED TO READ:
18 SECTION 203. TEMPORARY TAX EXEMPTION FOR RESIDENTIAL
19 CONSTRUCTION.--(A) AS USED IN THIS SECTION, THE WORD
20 "DWELLINGS" MEANS BUILDINGS OR PORTIONS THEREOF INTENDED FOR
21 PERMANENT USE AS HOMES OR RESIDENCES.
22 (B) NEW SINGLE AND MULTIPLE DWELLINGS CONSTRUCTED FOR
23 RESIDENTIAL PURPOSES AND IMPROVEMENTS TO EXISTING UNOCCUPIED
24 DWELLINGS OR IMPROVEMENTS TO EXISTING STRUCTURES FOR PURPOSES OF
25 CONVERSION TO DWELLINGS, SHALL NOT BE VALUED OR ASSESSED FOR
26 PURPOSES OF REAL PROPERTY TAXES UNTIL (1) OCCUPIED, (2) CONVEYED
27 TO A BONA FIDE PURCHASER OR, (3) [ONE YEAR] 30 MONTHS FROM THE
28 FIRST DAY OF THE MONTH [IN WHICH FALLS THE SIXTIETH DAY] AFTER
29 WHICH THE BUILDING PERMIT WAS ISSUED OR, IF NO BUILDING PERMIT
30 OR OTHER NOTIFICATION OF IMPROVEMENT WAS REQUIRED, THEN FROM THE
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1 DATE CONSTRUCTION COMMENCED. THE ASSESSMENT OF ANY MULTIPLE
2 DWELLING BECAUSE OF OCCUPANCY SHALL BE UPON SUCH PROPORTION
3 WHICH THE VALUE OF THE OCCUPIED PORTION BEARS TO THE VALUE OF
4 THE ENTIRE MULTIPLE DWELLING.
5 Section 1 2 3. Section 702 of the act of May 21, 1943 <--
6 (P.L.571, No.254), known as The Fourth to Eighth Class County
7 Assessment Law, is amended by adding a subsection to read:
8 Section 702. Appeal Hearings.--* * *
9 (d.1) Persons who have suffered catastrophic losses to their
10 property shall have the right to appeal before the county board
11 of assessment appeals within the remainder of the county fiscal
12 year in which the catastrophic loss occurred, or within six
13 months of the date on which the catastrophic loss occurred,
14 whichever time period is longer. The duty of the county board of
15 assessment appeals shall be to reassess the value of the
16 property in the following manner: the value of the property
17 before the catastrophic loss, based on the percentage of the
18 taxable year for which the property stood at its former value,
19 shall be added to the value of the property after the
20 catastrophic loss, based on the percentage of the taxable year
21 for which the property stood at its reduced value. Any property
22 improvements made subsequent to the catastrophic loss in the
23 same tax year shall not be included in the reassessment
24 described in this subsection for that tax year. Any adjustments
25 in assessment under this subsection shall be reflected by the
26 appropriate taxing authorities in the form of a credit for the
27 succeeding tax year. As used in this section, "catastrophic
28 loss" means any loss due to mine subsidence, fire, flood or
29 other natural disasters which affects the physical state of the
30 real property and which exceeds fifty per centum (50%) of the
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1 market value of the real property prior to the loss.
2 * * *
3 Section 2. This act shall take effect in 60 days. <--
4 SECTION 4. THE PROVISIONS OF SECTION 1 OF THIS ACT SHALL <--
5 APPLY TO VALUATION FOR TAXES LEVIED FOR THE CALENDAR OR FISCAL
6 YEAR BEGINNING ON OR AFTER JANUARY 1, 1985.
7 SECTION 3 5. (A) SECTION 2 3 OF THIS ACT SHALL TAKE EFFECT <--
8 IN 60 DAYS.
9 (B) THE REMAINDER OF THIS ACT SHALL TAKE EFFECT IMMEDIATELY.
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