PRINTER'S NO. 4307
No. 3013 Session of 1990
INTRODUCED BY CORRIGAN, NOVEMBER 14, 1990
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 14, 1990
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," further providing for exemptions from
11 taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(a)(3) of the act of May 22, 1933
15 (P.L.853, No.155), known as The General County Assessment Law,
16 amended September 22, 1972 (P.L.868, No.197), is amended to
17 read:
18 Section 204. Exemptions from Taxation.--(a) The following
19 property shall be exempt from all county, city, borough, town,
20 township, road, poor and school tax, to wit:
21 * * *
22 (3) All hospitals, universities, colleges, seminaries,
1 academies, associations and institutions of learning,
2 benevolence, or charity, including fire and rescue stations,
3 with the grounds thereto annexed and necessary for the occupancy
4 and enjoyment of the same, founded, endowed, and maintained by
5 public or private charity: Provided, That the entire revenue
6 derived by the same be applied to the support and to increase
7 the efficiency and facilities thereof, the repair and the
8 necessary increase of grounds and buildings thereof, and for no
9 other purpose[;]: And provided further, That any charitable
10 organization which receives any form of governmental assistance
11 or subsidy shall remain a "purely public charity" and tax exempt
12 provided that any surplus from such assistance or subsidy is
13 monitored by the appropriate governmental agency and used solely
14 to advance common charitable purposes within the charitable
15 organization;
16 * * *
17 Section 2. This act shall take effect immediately.
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