Pennsylvania Act 1955-386 — AUTHORIZING ABATEMENT OF REAL ESTATE TAXES

Act text

AUTHORIZING ABATEMENT OF REAL ESTATE TAXES
             Act of Mar. 14, (1956) 1955, P.L. 1272, No. 386          Cl. 53
                                  AN ACT

     Authorizing abatement of real estate taxes because of
        destruction or damage of property by flood, or the refund or
        credit of the amount of such taxes against future taxes by
        certain political subdivisions.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  The taxing bodies of the various counties,
     cities, boroughs, towns, townships and school districts, may
     abate real estate taxes imposed by them for the tax year one
     thousand nine hundred fifty-five, if the real property upon
     which the tax was imposed was destroyed by flood, or where such
     property suffered damage in the amount of ten per centum or more
     of the assessed value thereof. In the event that such tax has
     been paid, the taxing bodies may refund such taxes, or provide
     for giving credit for the amount paid against any future real
     estate taxes imposed upon the property subsequent to the tax
     year one thousand nine hundred fifty-five.
        Section 2.  No abatement, refund or credit, shall be allowed
     unless the property owner petitions the taxing body for the
     abatement, refund or credit, on or prior to September one, one
     thousand nine hundred fifty-six.