PRINTER'S NO. 1122

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No. 956 Session of 2003

        INTRODUCED BY ROBERTS, DeWEESE, HORSEY, KIRKLAND, LEVDANSKY,
           McCALL, MELIO, PISTELLA, SAINATO, SHANER, STEIL, THOMAS,
           TIGUE, WASHINGTON AND YOUNGBLOOD, MARCH 21, 2003

        REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 21, 2003

                                     AN ACT

     1  Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
     2     "An act relating to the collection of taxes levied by
     3     counties, county institution districts, cities of the third
     4     class, boroughs, towns, townships, certain school districts
     5     and vocational school districts; conferring powers and
     6     imposing duties on tax collectors, courts and various
     7     officers of said political subdivisions; and prescribing
     8     penalties," further providing for installment payment of
     9     taxes.

    10     The General Assembly of the Commonwealth of Pennsylvania
    11  hereby enacts as follows:
    12     Section 1.  Section 11 of the act of May 25, 1945 (P.L.1050,
    13  No.394), known as the Local Tax Collection Law, is amended by
    14  adding a subsection to read:
    15     Section 11.  Installment Payment of Taxes.--* * *
    16     (e.1)  (1)  Whether or not a taxing district has adopted an
    17  ordinance or resolution pursuant to this section, four equal
    18  quarterly installment payment of taxes on real estate that
    19  constitutes the primary residence of the owner or owners shall
    20  be permitted to any person who demonstrates to the satisfaction
    21  of the taxing district that the total taxes on such real estate,

     1  including county, municipal and school district taxes, for one
     2  year exceed five per centum of the immediately preceding
     3  calendar year's income of the owner or owners of the real
     4  estate.
     5     (2)  The taxing district may require proof of the income of
     6  the owner or owners before accepting the installment payments
     7  provided for in this section.
     8     (3)  As used in this subsection, "income" shall have the same
     9  meaning as given to it in section 301 of the act of March 4,
    10  1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971."
    11     Section 2.  This act shall take effect in 60 days.













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