PRINTER'S NO. 2079
No. 1675 Session of 1971
INTRODUCED BY MESSRS. MELTON AND BARBER, NOVEMBER 11, 1971
REFERRED TO COMMITTEE ON URBAN AFFAIRS, NOVEMBER 29, 1971
AN ACT
1 Amending the act of July 19, 1951 (P.L.1026), entitled "An act
2 authorizing political subdivisions, other than cities of the
3 first and second classes and school districts of the first
4 class and first class A, to appoint and pay the compensation
5 of employes to make an assessment list of all inhabitants or
6 residents thereof over twenty-one years of age, for taxation
7 purposes," reducing certain age requirements.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The title and section 1, act of July 19, 1951
11 (P.L.1026), entitled "An act authorizing political subdivisions,
12 other than cities of the first and second classes and school
13 districts of the first class and first class A, to appoint and
14 pay the compensation of employes to make an assessment list of
15 all inhabitants or residents thereof over twenty-one years of
16 age, for taxation purposes," are amended to read:
17 AN ACT
18 Authorizing political subdivisions, other than cities of the
19 first and second classes and school districts of the first
20 class and first class A, to appoint and pay the compensation
21 of employes to make an assessment list of all inhabitants or
1 residents thereof over [twenty-one] eighteen years of age,
2 for taxation purposes.
3 Section 1. The taxing authorities of any political
4 subdivision, except cities of the first and second classes and
5 school districts of the first class and first class A, which are
6 authorized by law to levy and collect an occupation tax, per
7 capita tax or other head tax may, by ordinance or resolution,
8 provide for an annual preparation of a list of residents or
9 inhabitants of such political subdivision over [twenty-one]
10 eighteen years of age, by employes to be appointed and paid by
11 such taxing authority, to be used in the assessment and levy of
12 its occupation, per capita or other head tax.
13 A copy of such ordinance or resolution shall be given to the
14 regular tax assessor who, under existing law, makes and
15 furnishes the tax assessments for the political subdivision.
16 Such tax assessor shall not thereafter furnish to such taxing
17 district a list of the residents or inhabitants thereof during
18 the period that the aforesaid ordinance or resolution shall
19 remain in effect.
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