PRINTER'S NO. 1202
No. 1056 Session of 1999
INTRODUCED BY LYNCH, BARLEY, HERSHEY, FAIRCHILD, BAKER,
HUTCHINSON, LEH, McILHATTAN, ORIE, PESCI, RAMOS, ROHRER AND
STEELMAN, MARCH 24, 1999
REFERRED TO COMMITTEE ON STATE GOVERNMENT, MARCH 24, 1999
AN ACT
1 Amending the act of April 9, 1929 (P.L.177, No.175), entitled
2 "An act providing for and reorganizing the conduct of the
3 executive and administrative work of the Commonwealth by the
4 Executive Department thereof and the administrative
5 departments, boards, commissions, and officers thereof,
6 including the boards of trustees of State Normal Schools, or
7 Teachers Colleges; abolishing, creating, reorganizing or
8 authorizing the reorganization of certain administrative
9 departments, boards, and commissions; defining the powers and
10 duties of the Governor and other executive and administrative
11 officers, and of the several administrative departments,
12 boards, commissions, and officers; fixing the salaries of the
13 Governor, Lieutenant Governor, and certain other executive
14 and administrative officers; providing for the appointment of
15 certain administrative officers, and of all deputies and
16 other assistants and employes in certain departments, boards,
17 and commissions; and prescribing the manner in which the
18 number and compensation of the deputies and all other
19 assistants and employes of certain departments, boards and
20 commissions shall be determined," providing for the
21 assessment and taxation of certain real estate owned by the
22 Commonwealth.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. The act of April 9, 1929 (P.L.177, No.175), known
26 as The Administrative Code of 1929, is amended by adding a
27 section to read:
1 Section 514.1. Taxation of Certain Governmental Real
2 Estate.--All real estate which is acquired by the Department of
3 Conservation and Natural Resources, the Pennsylvania Fish and
4 Boat Commission, the Pennsylvania Game Commission or the Federal
5 Government by purchase, eminent domain, donation or otherwise
6 after the effective date of this section shall be subject to
7 assessment, levy and imposition of real estate taxes by the
8 county, municipality and school district in which such real
9 estate is situated. For purposes of taxation, the assessment
10 shall be based on the market value of the land as used by the
11 Federal Government or the Commonwealth, as the case may be.
12 Section 2. This act shall apply to all real estate acquired
13 after the effective date of this act.
14 Section 3. This act shall take effect in 60 days.
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