PRINTER'S NO. 3954
No. 2941 Session of 1980
INTRODUCED BY McINTYRE, BURNS, GALLAGHER, SALVATORE, WILSON,
RIEGER, R. C. DONATUCCI, MAIALE, BELOFF, WHITE, COHEN,
RAPPAPORT, BORSKI, LEVIN, McKELVEY, McMONAGLE, DUMAS, BARBER,
J. L. WRIGHT, JR., GIAMMARCO, OLIVER AND STREET,
SEPTEMBER 23, 1980
REFERRED TO COMMITTEE ON STATE GOVERNMENT, SEPTEMBER 23, 1980
AN ACT
1 Declaring that certain real property used by a church, shrine,
2 school, academy, boys' or girls' home shall be exempt from
3 any real property taxes imposed by political subdivisions.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. All real property used by a church or shrine for
7 the purpose of religious worship, by a school or academy for the
8 purpose of education of children or by a boys' or a girls' home
9 for the purpose of rehabilitation and education, is exempt from
10 any liability for any real estate taxes imposed by any county,
11 city, borough, town, township, home rule municipality or school
12 district: Provided, however, That such real estate is being used
13 without charge of any type to the church or shrine, school or
14 academy or boys' or girls' home, and all services rendered by
15 the said church or shrine, school or academy, or boys' or girls'
16 home is free of any charge to the recipients of such services or
17 education.
1 Section 2. This act shall take effect immediately and shall
2 apply to the tax liability for the calendar year 1981 and each
3 year thereafter for all municipalities and counties operating on
4 a calendar year basis and for the tax liability for the school
5 year 1980-1981 and each year thereafter for any school district
6 operating on a fiscal year basis.
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