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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY MOUL, DALEY, GIBBONS, KORTZ, LONGIETTI, MILLER, MURT, STABACK AND VULAKOVICH, APRIL 7, 2009 |
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| REFERRED TO COMMITTEE ON FINANCE, APRIL 7, 2009 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in taxation and assessments general |
3 | provisions, further defining "owner." |
4 | The General Assembly of the Commonwealth of Pennsylvania |
5 | hereby enacts as follows: |
6 | Section 1. The definition of "owner" in section 8401 of |
7 | Title 53 of the Pennsylvania Consolidated Statutes is amended to |
8 | read: |
9 | § 8401. Definitions. |
10 | The following words and phrases when used in this subpart |
11 | shall have the meanings given to them in this section unless the |
12 | context clearly indicates otherwise: |
13 | * * * |
14 | "Owner." Includes any of the following: |
15 | (1) A joint tenant or tenant in common. |
16 | (2) A person who is purchasing real property under a |
17 | contract. |
18 | (3) A partial owner. |
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1 | (4) A person who owns real property as a result of being |
2 | a beneficiary of a will or trust or as a result of intestate |
3 | succession. |
4 | (5) A person who owns or is purchasing a dwelling on |
5 | leased land. |
6 | (6) A person holding a life lease in real property |
7 | previously sold or transferred to another or a tenant who |
8 | possesses and resides under a life lease and is contractually |
9 | responsible for making all necessary real estate tax |
10 | payments. |
11 | (7) A person in possession under a life estate. |
12 | (8) A grantor who has placed the real property in a |
13 | revocable trust. |
14 | (9) A member of a cooperative as defined in 68 Pa.C.S. § |
15 | 4103 (relating to definitions). |
16 | (10) A unit owner of a condominium as defined in 68 |
17 | Pa.C.S. § 3103 (relating to definitions). |
18 | (11) A partner of a family farm partnership or a |
19 | shareholder of a family farm corporation as the terms are |
20 | defined in section 1101-C of the act of March 4, 1971 (P.L.6, |
21 | No.2), known as the Tax Reform Code of 1971. |
22 | * * * |
23 | Section 2. This act shall take effect in 60 days. |
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