1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for subjects of
3local taxation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8811(b) of Title 53 of the Pennsylvania
7Consolidated Statutes is amended by adding a paragraph to read:

8§ 8811. Subjects of local taxation.

9* * *

10(b) Exceptions.--The following are not subject to tax:

11* * *

12(6) No covered agricultural structure shall be assessed
13or taxed as real estate regardless of whether the structure
14has become affixed to the real estate, when the structure is
15constructed consistent with all of the following:

16(i) has a metal, wood or plastic frame;

17(ii) has a plastic, woven textile or other flexible

1covering; and

2(iii) has a floor made of soil, crushed stone,
3matting, pavers or a floating concrete slab.

4Section 2. This act shall take effect in 60 days.