An Act amending the act of June 24, 1976 (No. 100), entitled "An act amending the act of May 22, 1933 (P. L. 853, No. 155), entitled 'An act relating to taxation; designating the subjects, property and persons subject to and exempt from taxation for all local purposes, ***' providing for the levying of taxes following a county-wide reassessment of real property," making the act applicable to second class counties on January 1, 1978.