1Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2act relating to taxation; designating the subjects, property
3and persons subject to and exempt from taxation for all local
4purposes; providing for and regulating the assessment and
5valuation of persons, property and subjects of taxation for
6county purposes, and for the use of those municipal and
7quasi-municipal corporations which levy their taxes on county
8assessments and valuations; amending, revising and
9consolidating the law relating thereto; and repealing
10existing laws," further providing for <-definitions and for 
11subjects of taxation enumerated.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

<-14Section 1. Section 201(a) of the act of May 22, 1933
15(P.L.853, No.155), known as The General County Assessment Law,
16amended October 4, 2002 (P.L.873, No.124), is amended to read:

<-17Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
18No.155), known as The General County Assessment Law, is amended
19by adding definitions to read:

20Section 102. Definitions.--The following words and phrases

1shall, for the purpose of this act, have the meanings
2respectively ascribed to them in this section, except where the
3context clearly indicates a different meaning:

4* * *

5"High tunnel" shall mean a covered agricultural structure
6which meets the following:

7(1) Is used for the production of agricultural commodities,
8including any of the following:

9(i) Growing, processing or storing agricultural products.

10(ii) Shelter for the sale of agricultural products.

11(iii) Housing livestock.

12(iv) Storage of agricultural waste, equipment and other
13material used in agricultural production.

14(2) Is constructed consistent with all of the following:

15(i) Has a metal, wood or plastic frame.

16(ii) Has a plastic, woven textile or other flexible
17covering.

18(iii) Has a floor made of soil, crushed stone, matting,
19pavers or a floating concrete slab.

20(iv) Requirements determined by the Department of Revenue in
21consultation with the Department of Agriculture.

22Section 1.1. Section 201(a) of the act, amended October 4,
232002 (P.L.873, No.124), is amended to read:

24Section 201. Subjects of Taxation Enumerated.--The following
25subjects and property shall, as hereinafter provided, be valued
26and assessed, and subject to taxation for all county, city,
27borough, town, township, school and poor purposes at the annual
28rate:

29(a) All real estate, to wit: Houses, house trailers and
30mobilehomes buildings permanently attached to land or connected

1with water, gas, electric or sewage facilities, buildings,
2lands, lots of ground and ground rents, trailer parks and
3parking lots, mills and manufactories of all kinds, furnaces,
4forges, bloomeries, distilleries, sugar houses, malt houses,
5breweries, tan yards, fisheries, and ferries, wharves, all
6office type construction of whatever kind, that portion of a
7steel, lead, aluminum or like melting and continuous casting
8structures which enclose, provide shelter or protection from the
9elements for the various machinery, tools, appliances,
10equipment, materials or products involved in the mill, mine,
11manufactory or industrial process, and all other real estate not
12exempt by law from taxation. Machinery, tools, appliances and
13other equipment contained in any mill, mine, manufactory or
14industrial establishment shall not be considered or included as
15a part of the real estate in determining the value of such mill,
16mine, manufactory or industrial establishment. No office type
17construction of whatever kind shall be excluded from taxation
18but shall be considered a part of real property subject to
19taxation. That portion of a steel, lead, aluminum or like
20melting and continuous casting structure which encloses,
21provides shelter or protection from the elements for the various
22machinery, tools, appliances, equipment, materials or products
23involved in the mill, mine, manufactory or industrial process
24shall be considered as part of real property subject to
25taxation. No silo used predominately for processing or storage
26of animal feed incidental to operation of the farm on which it
27is located, no free-standing detachable grain bin or corn crib
28used exclusively for processing or storage of animal feed
29incidental to the operation of the farm on which it is located
30and no in-ground and above-ground structures and containments

1used predominantly for processing and storage of animal waste
2and composting facilities incidental to operation of the farm on
3which the structures and containments are located, shall be
4included in determining the value of real estate used
5predominantly as a farm: Provided, That for the tax or fiscal
6year beginning on or after the first day of January, one
7thousand nine hundred fifty-eight, eighty per centum of the
8assessed value of any such machinery, tools, appliances and
9other equipment located in counties of the second class as well
10as in all cities of the third class, boroughs, townships, school
11districts of the second, third and fourth class, and
12institutional districts in counties of the second class, shall
13be considered and included in determining the value of such
14mill, mine, manufactory or industrial establishment: Provided
15further, That for the tax or fiscal year beginning on or after
16the first day of January, one thousand nine hundred fifty-nine,
17sixty per centum of the assessed value of any such machinery,
18tools, appliances and other equipment located in said political
19subdivisions, shall be considered and included in determining
20the value of such mill, mine, manufactory or industrial
21establishment: Provided further, That for the tax or fiscal year
22beginning on or after the first day of January, one thousand
23nine hundred sixty, forty per centum of the assessed value of
24any such machinery, tools, appliances and other equipment
25located in said political subdivisions, shall be considered and
26included in determining the value of such mill, mine,
27manufactory or industrial establishment: Provided further, That
28for the tax or fiscal year beginning on or after the first day
29of January, one thousand nine hundred sixty-one, twenty per
30centum of the assessed value of any such machinery, tools,

1appliances and other equipment located in said political
2subdivisions, shall be considered and included in determining
3the value of such mill, mine, manufactory or industrial
4establishment: Provided further, That for the tax or fiscal
5years beginning on or after the first day of January, one
6thousand nine hundred sixty-two, no portion of the value of any
7such machinery, tools, appliances and other equipment regardless
8of where located, shall be considered and included in
9determining the value of such mill, mine, manufactory or
10industrial establishment: Provided further, That nothing
11contained in this section of this act shall be construed as an
12intent to provide for the valuing and assessing and subjecting
13to taxation for purposes of any city of the second class or any
14school district of the first class A any such machinery, tools,
15appliances and other equipment: And provided further, That such
16exclusion of silos used predominantly for processing or storage
17of animal feed incidental to operation of the farm on which the
18silo is located shall be included in determining the value of
19real estate used predominantly as a farm shall become effective
20for taxes to be levied for the tax or fiscal year beginning on
21or after the first day of January, one thousand nine hundred
22seventy-four: And provided further, That such exclusion of free-
23standing detachable grain bins and corn cribs used exclusively
24for processing or storage of animal feed incidental to operation
25of the farm on which the grain bin or corn crib is located shall
26become effective in determining the value of real estate used
27predominantly as a farm for taxes to be levied for the tax or
28fiscal year beginning on or after the first day of January, one
29thousand nine hundred eighty-five. No amusement park rides shall
30be assessed or taxed as real estate regardless of whether they

1have become affixed to the real estate. <-No covered agricultural 
2structure shall be assessed or taxed as real estate regardless 
3of whether the structure has become affixed to the real estate, 
4when the structure is constructed consistent with all of the 
5following:

6(1) has a metal, wood or plastic frame;

7(2) has a plastic, woven textile or other flexible covering;
8and

9(3) has a floor made of soil, crushed stone, matting, pavers
10or a floating concrete slab. <-No high tunnels shall be assessed
11or taxed as real estate.

12* * *

13Section 2. This act shall take effect in 60 days.