PRINTER'S NO. 2475
No. 2019 Session of 1981
INTRODUCED BY WILSON, BOYES, POTT, RASCO, MILLER, ALDEN, ITKIN, FARGO, MAIALE, VROON, BELARDI, MORRIS AND KOWALYSHYN, OCTOBER 27, 1981
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 27, 1981
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," providing for the periodic certification of tax 23 exempt property. 24 The General Assembly of the Commonwealth of Pennsylvania 25 hereby enacts as follows: 26 Section 1. The act of May 21, 1943 (P.L.571, No.254), known 27 as "The Fourth to Eighth Class County Assessment Law," is 28 amended by adding a section to read:
1 Section 202.1. Periodic Certification of Tax Exempt 2 Property.--The chief assessor shall, not less frequently than 3 every five years, certify the tax exempt status of each parcel 4 of property for which such status is claimed under section 202. 5 Section 2. This act shall take effect in 60 days. G10L16DS/19810H2019B2475 - 2 -