PRIOR PRINTER'S NO. 2218 PRINTER'S NO. 3491
No. 1748 Session of 1975
INTRODUCED BY MESSRS. DiCARLO, BENNETT, YAHNER, COLE, SHUMAN,
R. W. WILT, TURNER, CIMINI, E. H. SMITH, HOPKINS, NOYE,
ANDERSON, SCHEAFFER, HILL, MANMILLER, BRANDT, KISTLER,
GRIECO, A. C. FOSTER JR., ENGLEHART, DeMEDIO, BRUNNER,
HALVERSON, SPENCER, HEPFORD, LETTERMAN, GLEASON, WHELAN,
DORR, DeVERTER, L. E. SMITH AND DREIBELBIS,
SEPTEMBER 24, 1975
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 15, 1976
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," further
9 regulating the valuation or assessment of real estate subject
10 to sewer abatement CONNECTION BAN orders. <--
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The fourth paragraph of section 13, act of June
14 21, 1939 (P.L.626, No.294), entitled "An act providing for and
15 regulating the assessment and valuation of all subjects of
16 taxation in counties of the second class; creating and
17 prescribing the powers and duties of a Board of Property
18 Assessment, Appeals and Review; imposing duties on certain
19 county and city officers; abolishing the board for the
1 assessment and revision of taxes in such counties; and
2 prescribing penalties," amended July 29, 1970 (P.L.645, No.218),
3 is amended to read:
4 Section 13. * * *
5 No land assessed as acreage or unimproved property, which is
6 subsequently laid out in residential lots and the plan of such
7 lots is recorded, shall be assessed in excess of the total
8 assessment of the land as acreage or unimproved property for a
9 period of three years after the recording of such plan, or until
10 such time as the lots are actually sold or improved with
11 permanent construction of any new building occupied for
12 residential purposes, whichever period is the shorter. Each such
13 lot as sold shall be subject to reassessment beginning with the
14 date of such sale, and new construction begun thereon shall be
15 subject to reassessment as provided above. When a department or
16 agency of the Commonwealth or a municipality has ordered the <--
17 abatement of real estate development A SEWER CONNECTION BAN <--
18 because of a lack of adequate sewage treatment facilities, the
19 real estate affected by the order shall be reassessed for the
20 duration of the abatement order. ORDER OR FOR TWO YEARS, <--
21 WHICHEVER IS THE SHORTER PERIOD OF TIME. The reassessment shall
22 be based on the value of the best use of the land during the
23 period of abatement THE REASSESSMENT. New single and multiple <--
24 dwellings constructed for residential purposes and improvements
25 to existing unoccupied dwellings or improvements to existing
26 structures for purposes of conversion to dwellings, shall not be
27 valued or assessed for purposes of real property taxes until (1)
28 occupied, (2) conveyed to a bona fide purchaser, or (3) one year
29 from the first day of the month in which falls the sixtieth day
30 after which the building permit was issued or, if no building
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1 permit or other notification of improvement was required, then
2 from the date construction commenced. The assessment of any
3 multiple dwelling because of occupancy shall be upon such
4 proportion which the value of the occupied portion bears to the
5 value of the entire multiple dwelling. As used in this
6 paragraph, the word "dwelling" means buildings or portions
7 thereof intended for permanent use as homes or residences.
8 * * *
9 SECTION 2. THIS ACT SHALL APPLY TO SEWER CONNECTION BANS IN <--
10 EFFECT ON AND AFTER THE EFFECTIVE DATE OF THIS ACT. THE TWO-YEAR
11 PERIOD OF REASSESSMENT SHALL BEGIN ON THE EFFECTIVE DATE OF THIS
12 ACT FOR SEWER CONNECTION BANS IMPOSED ON OR BEFORE THE EFFECTIVE
13 DATE OF THIS ACT.
14 Section 2 3. This act shall take effect immediately. <--
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