| SENATE AMENDED |
| PRIOR PRINTER'S NOS. 2383, 3825 | PRINTER'S NO. 4215 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY SIMMONS, CREIGHTON, CUTLER, EMRICK, GABLER, GILLEN, KAUFFMAN, LAWRENCE, ROAE, SACCONE, SAYLOR, SWANGER AND CALTAGIRONE, SEPTEMBER 22, 2011 |
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| SENATOR CORMAN, APPROPRIATIONS, IN SENATE, RE-REPORTED AS AMENDED, OCTOBER 15, 2012 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in general provisions relating to |
3 | indebtedness and borrowing, further providing for home rule; | <-- |
4 | and, in other subjects of taxation, further providing for | <-- |
5 | hotel room rental and in consolidated county assessment, | <-- |
6 | further providing for exemptions from taxation, for notices, |
7 | appeals and certification of values and for appeals to court |
8 | and providing for grantees of real property to register deed |
9 | with chief assessor. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. Section 8008 of Title 53 of the Pennsylvania | <-- |
13 | Consolidated Statutes is amended to read: |
14 | Section 1. Sections 8008 and 8721(b) of Title 53 of the | <-- |
15 | Pennsylvania Consolidated Statutes are amended to read: |
16 | Section 1. Sections 8008, 8812(a) introductory paragraph and | <-- |
17 | (b)(1), 8844(c)(3) and (e) and 8854(a)(1) of Title 53 of the |
18 | Pennsylvania Consolidated Statutes are amended to read: |
19 | § 8008. Home rule. |
20 | (a) General rule.--Every local government unit obtaining a |
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1 | home rule charter after July 12, 1972, shall be subject to the |
2 | substantive provisions of this subpart applicable to it as if it |
3 | were a local government unit and may adopt the procedural |
4 | provisions of this subpart, by incorporation thereof by |
5 | reference, in its home rule charter. |
6 | (b) Referendum.--A home rule charter may contain referendum | <-- |
7 | requirements to incur debt with approval of the electors, in |
8 | addition to any requirements contained in this subpart. |
9 | (b) Referendum requirements.--The home rule charter of a | <-- |
10 | county may establish limitations pertaining to incurring debt |
11 | without the approval of electors which are more restrictive than |
12 | the provisions contained in section 8022 (relating to |
13 | limitations on incurring of other debt). |
14 | § 8721. Hotel room rental. | <-- |
15 | * * * |
16 | (b) Counties of the second class.--The treasurer of each |
17 | county of the second class electing to impose the tax authorized |
18 | under this section is directed to collect the tax and to deposit |
19 | the revenue received from the tax in a special fund. The |
20 | revenues shall be distributed by the county commissioners as |
21 | follows: |
22 | (1) Except as set forth in paragraph (4), two-fifths of |
23 | the revenue received by the county from the excise tax shall |
24 | be distributed to a tourist promotion agency pursuant to |
25 | section 2199.14 of the act of July 28, 1953 (P.L.723, |
26 | No.230), known as the Second Class County Code. |
27 | (2) Except as set forth in paragraph (4), one-third of |
28 | the tax collected by hotels within a municipality where a |
29 | convention center or exhibition hall is located, less the |
30 | cost of collecting the tax, shall, at the request of that |
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1 | municipality, be returned to that municipality for deposit in |
2 | that municipality's special fund established solely for |
3 | purposes of paying for promotional programs implemented by a |
4 | nonprofit organization which are designed to stimulate and |
5 | increase the volume of conventions and visitors within the |
6 | municipality or as provided in paragraph (5), subject to the |
7 | following requirements: |
8 | (i) An audited report on the income and expenditures |
9 | incurred by the municipality receiving funds from the |
10 | excise tax on hotel room rentals shall be made annually |
11 | to county. |
12 | (ii) The members of the board of directors or other |
13 | governing body of the nonprofit organization utilized by |
14 | the municipality to provide the promotional programs |
15 | shall be appointed by the governing body of the |
16 | municipality. |
17 | (2.1) Except as set forth in paragraph (4), a 5% fee |
18 | shall be paid to the county for collecting the tax. |
19 | (3) Except as set forth in paragraph (4), all remaining |
20 | revenue from the tax received by the county, after paying the |
21 | amounts set forth in paragraphs (1), (2) and (2.1), shall be |
22 | used for operational and maintenance expenditures of the |
23 | convention center or exhibition hall as provided in |
24 | subsection (d) and for regional tourist promotion activities. |
25 | (4) Subject to paragraph (4.1), if bonds are issued by |
26 | the public authority to provide permanent financing or |
27 | refinancing of the expansion of and capital improvements to |
28 | the convention center or exhibition hall, the revenue |
29 | received from the tax and deposited in the special fund shall |
30 | not be distributed as set forth in paragraphs (1) through (3) |
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1 | but shall be distributed by the county commissioners in the |
2 | order of priority as follows: |
3 | (i) First, to the payment of all amounts set forth |
4 | in paragraph (2). |
5 | (ii) Second: |
6 | (A) to the trustee for the bonds in accordance |
7 | with the provisions of the indenture pursuant to |
8 | which the bonds are issued, to be used for the |
9 | payment of debt service on the bonds; and |
10 | (B) to the payment of all amounts set forth in |
11 | paragraph (2.1): |
12 | (I) in full; or |
13 | (II) if the revenues are insufficient to |
14 | make the payment in full, pro rata. |
15 | (iii) Third, to the payment of all amounts set forth |
16 | in paragraph (1). |
17 | (iv) Fourth, as set forth in paragraph (3). |
18 | (4.1) Paragraph (4) shall not apply to bonds issued |
19 | subsequent to the permanent financing for purposes of |
20 | completion or subsequent expansions or capital improvements. |
21 | (5) If a convention center or exhibition hall |
22 | discontinues operation in a municipality in which a |
23 | convention center or exhibition hall is located, the |
24 | municipality shall continue to collect and receive the tax |
25 | [for a period of three years from the date of discontinuation |
26 | of operation or closure. The following apply: |
27 | (i) During this period, the municipality may use |
28 | revenue from the tax for debt service on the |
29 | construction, reconstruction, operation or maintenance of |
30 | a convention center or exhibition hall in the |
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1 | municipality. |
2 | (ii) If, during this period, no convention center or |
3 | exhibition hall is operating or under construction, the |
4 | municipality shall hold the revenue in the special |
5 | account under paragraph (2), which is separate from all |
6 | other municipal revenue, solely for the purpose of the |
7 | construction of a convention center or exhibition hall in |
8 | the municipality. |
9 | (iii) At the end of this period, if a convention |
10 | center or exhibition hall does not operate or if the |
11 | construction of a new convention center or exhibition |
12 | hall in the municipality has not reached substantial |
13 | completion, the revenue from the tax shall be deposited |
14 | by the county in the economic development, community |
15 | infrastructure and tourism fund maintained by the county] |
16 | which shall be deposited by the municipality and used for |
17 | the purposes as provided for in paragraph (2). |
18 | * * * |
19 | § 8812. Exemptions from taxation. | <-- |
20 | (a) General rule.--The following property shall be exempt |
21 | from all county, city, borough, town, township, road, poor, |
22 | county institution district and school real estate taxes: |
23 | * * * |
24 | (b) Exceptions.-- |
25 | (1) Except as otherwise provided in subsection [(a)(11), |
26 | (13)] (a)(13) and (15), all property, real or personal, other |
27 | than that which is actually and regularly used and occupied |
28 | for the purposes specified in this section, and all property |
29 | from which any income or revenue is derived, other than from |
30 | recipients of the bounty of the institution or charity, shall |
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1 | be subject to taxation, except where exempted by law for |
2 | State purposes. |
3 | * * * |
4 | § 8844. Notices, appeals and certification of values. |
5 | * * * |
6 | (c) Annual appeal deadline.-- |
7 | * * * |
8 | (3) The county commissioners may designate a date no |
9 | earlier than August 1 as the date on or before which any |
10 | person desiring to appeal from any assessment shall file with |
11 | the board an appeal as long as the notice by publication |
12 | required under [this chapter] section 8841(d)(1) is given at |
13 | least two weeks prior to the date designated in accordance |
14 | with this paragraph. |
15 | * * * |
16 | (e) Appeals.-- |
17 | (1) The board shall meet for the hearing of appeals and |
18 | shall meet for this purpose until all appeals have been heard |
19 | and acted upon. The board shall have the power to compel the |
20 | attendance of witnesses and the furnishing of documents. For |
21 | the purpose of examining witnesses, any member of the board |
22 | may administer oaths. All appeals other than appeals brought |
23 | under section 8841(c) shall be heard and acted upon no later |
24 | than October 31. When an appeal has been filed, the board |
25 | shall notify the appellant, property owner and each affected |
26 | taxing district of the time and place of the hearing. Each |
27 | party attending the hearing shall have the right to examine |
28 | any witness. The notice shall be mailed to the appellant at |
29 | the address designated in the appeal. Notices required by |
30 | this section shall be mailed no later than 20 days preceding |
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1 | the appeal. Any appellant who fails to appear for the hearing |
2 | at the time fixed shall be conclusively presumed to have |
3 | abandoned the appeal unless the hearing date is rescheduled |
4 | by the mutual consent of the appellant and the board. |
5 | (2) In any assessment appeal, the board shall determine |
6 | the market value of the property as of the date such appeal |
7 | was filed before the board and shall apply the established |
8 | predetermined ratio to that value, unless the common level |
9 | ratio last published by the State Tax Equalization Board |
10 | varies by more than 15% from the established predetermined |
11 | ratio, in which case the board shall apply that same common |
12 | level ratio to the market value of the property. Nothing in |
13 | this paragraph shall prevent an appellant from appealing a |
14 | base-year valuation without reference to ratio. When the |
15 | board has completed the appeal hearings, it shall give |
16 | written notice of its decision to the appellant, property |
17 | owner and affected taxing districts no later than November |
18 | 15. The county assessment office shall make the appropriate |
19 | changes in the assessment roll to conform to the decision of |
20 | the board. |
21 | (3) Nothing in this subsection shall be construed to |
22 | abridge, alter or limit the right of an appellant to assert a |
23 | challenge under section 1 of Article VIII of the Constitution |
24 | of Pennsylvania. |
25 | * * * |
26 | § 8854. Appeals to court. |
27 | (a) Court of common pleas.-- |
28 | (1) Following an appeal to the board, any appellant, |
29 | property owner or affected taxing district may appeal the |
30 | board's decision to the court of common pleas in the county |
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1 | in which the property is located in accordance with 42 |
2 | Pa.C.S. § 5571(b) (relating to appeals generally) and local |
3 | rules of court. |
4 | * * * |
5 | Section 2. Title 53 is amended by adding a section to read: |
6 | § 8862.1. Grantees of real property to register deed with chief |
7 | assessor. |
8 | It shall be the duty of every grantee of real property to |
9 | register the deed of conveyance in the office of the chief |
10 | assessor for the county in which the land or the greater portion |
11 | of it in area is situated, within 30 days from the date of |
12 | conveyance, unless the deed shall have been previously recorded |
13 | in the office of the recorder of deeds. Any person who willfully |
14 | fails to comply with the provisions of this section commits a |
15 | summary offense and shall, upon conviction, be sentenced to pay |
16 | a fine of not less than $50 and not more than $100. |
17 | Section 2 3. This act shall take effect in 60 days. | <-- |
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