PRINTER'S NO. 1238
No. 1079 Session of 1983
INTRODUCED BY PRATT, CIMINI, HALUSKA, ALDERETTE, J. L. WRIGHT, F. E. TAYLOR, LETTERMAN, MRKONIC, WACHOB, OLASZ, AFFLERBACH, CLARK, E. Z. TAYLOR, LEHR, JOHNSON AND GRUITZA, MAY 25, 1983
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 25, 1983
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," changing provisions relating to exemptions from 23 per capita taxes, occupation taxes and occupational privilege 24 taxes. 25 The General Assembly of the Commonwealth of Pennsylvania 26 hereby enacts as follows: 27 Section 1. Section 202(d) 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 November 26, 1982 (P.L.756, No.211), is 2 amended to read: 3 Section 202. Exemptions from Taxation.--* * * 4 (d) Each county, city, borough, incorporated town, township 5 and school district may, by ordinance or resolution, exempt any 6 person whose total income from all sources is less than [five 7 thousand dollars ($5,000)] seven thousand five hundred dollars 8 ($7,500), per annum from its per capita or similar head tax, 9 occupation tax and occupational privilege tax, or any portion 10 thereof. Each taxing authority may adopt regulations for the 11 processing of claims for the exemption. 12 Section 2. This act shall take effect in 60 days. B7L53RZ/19830H1079B1238 - 2 -