PRINTER'S NO. 1678
No. 1424 Session of 1999
INTRODUCED BY MAITLAND, FARGO, BUNT, CALTAGIRONE, CLARK, HARHAI,
HERSHEY, LAUGHLIN, NAILOR, PLATTS, ROBERTS, ROSS, RUBLEY,
SEYFERT, STERN, VANCE AND YOUNGBLOOD, MAY 4, 1999
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 4, 1999
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," further providing for issuance of a building
23 permit and for information on improvements; and increasing a
24 penalty.
25 The General Assembly of the Commonwealth of Pennsylvania
26 hereby enacts as follows:
27 Section 1. Section 602.2 of the act of May 21, 1943
28 (P.L.571, No.254), known as The Fourth to Eighth Class County
1 Assessment Law, amended July 31, 1968 (P.L.1034, No.314), is
2 amended to read:
3 Section 602.2. Abstracts of Building Permits and Information
4 on Improvements to be Furnished Board.--(a) The office issuing
5 building permits in every political subdivision of each county
6 shall keep a daily record, separate and apart from all other
7 records, of every building permit issued, which shall set forth
8 the following information: the date of issuance, the names and
9 addresses of the persons owning and a description sufficient to
10 identify the property for which the permit was issued, the
11 nature of the improvements and the amount in dollars in which
12 issued. On or before the first Monday of each month, such office
13 shall file the daily record in the office of the board of the
14 county in which it is located, together with a certificate of
15 the head of such office that its contents are correct. Such
16 office may charge and collect from each person to whom a
17 building permit is issued a sum of not more than [one dollar
18 ($1.00)] ten dollars ($10.00) which shall be in full
19 compensation for its services under the provisions of this act.
20 (b) Whenever any person makes improvements other than
21 painting of or normal regular repairs to a building aggregating
22 [one thousand dollars ($1000)] two thousand five hundred dollars
23 ($2,500) or less in value annually to any real property in any
24 political subdivision in the county and he is not required to
25 obtain a building permit therefor by any political subdivision
26 within thirty days of commencing the improvements, he shall
27 furnish the following information to the board: the name and
28 address of the person owning and a description sufficient to
29 identify the property involved, the nature of the improvements
30 made or to be made and the amount in dollars of the value of the
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1 improvements.
2 Any person who wilfully fails to comply with the provisions
3 of this subsection, or who in furnishing such information
4 wilfully falsifies the same, shall, upon conviction thereof in a
5 summary proceeding, be sentenced to pay a fine of not more than
6 [fifty dollars ($50.00)] two hundred fifty dollars ($250.00).
7 (c) At least once every three months, the board shall
8 forward copies of such improvement records to the assessors of
9 the political subdivision in which such improvements are made or
10 contemplated. The assessors shall visit the site of the
11 improvements and secure any information the board requests,
12 which may include the description and measurements, type of
13 construction, degree of completion, cost and probable value of
14 the improvements.
15 Section 2. This act shall take effect in 60 days.
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