act-1993-0-7•Pennsylvania Act 1993-7 — SECOND CLASS COUNTIES - PROHIBITING TAXATION OF INDIVIDUALS
Pennsylvania Act 1993-7 — SECOND CLASS COUNTIES - PROHIBITING TAXATION OF INDIVIDUALS
act-1993-0-71993 Pa. Act 7Law
Act text
| SECOND CLASS COUNTIES - PROHIBITING TAXATION OF INDIVIDUALS | ||
|---|---|---|
| Act of May. 20, 1993, P.L. 26, No. 7 | Cl. 16 |
AN ACT
Prohibiting a county of the second class from imposing taxes on certain individuals.
The General Assembly of the Commonwealth of Pennsylvania hereby enacts as follows:
Section 1. Prohibition.
No county of the second class may impose or collect any taxes on any subject or property of an individual who had paid taxes on that subject or property to a county of the third class prior to a legally recognized boundary determination.
Section 2. Effective date.
This act shall take effect immediately.
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