See other bills
under the
same topic
PRINTER'S NO. 101
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
137
Session of
2017
INTRODUCED BY MOUL, METZGAR, IRVIN, LONGIETTI AND GABLER,
JANUARY 23, 2017
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 23, 2017
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in general provisions relating to
taxation and assessments, further defining "owner."
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The definition of "owner" in section 8401 of
Title 53 of the Pennsylvania Consolidated Statutes is amended to
read:
§ 8401. Definitions.
The following words and phrases when used in this subpart
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
* * *
"Owner." Includes any of the following:
(1) A joint tenant or tenant in common.
(2) A person who is purchasing real property under a
contract.
(3) A partial owner.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
(4) A person who owns real property as a result of being
a beneficiary of a will or trust or as a result of intestate
succession.
(5) A person who owns or is purchasing a dwelling on
leased land.
(6) A person holding a life lease in real property
previously sold or transferred to another or a tenant who
possesses and resides under a life lease and is contractually
responsible for making all necessary real estate tax
payments.
(7) A person in possession under a life estate.
(8) A grantor who has placed the real property in a
revocable trust.
(9) A member of a cooperative as defined in 68 Pa.C.S. §
4103 (relating to definitions).
(10) A unit owner of a condominium as defined in 68
Pa.C.S. § 3103 (relating to definitions).
(11) A partner of a family farm partnership or a
shareholder of a family farm corporation as the terms are
defined in section 1101-C of the act of March 4, 1971 (P.L.6,
No.2), known as the Tax Reform Code of 1971.
* * *
Section 2. This act shall take effect in 60 days.
20170HB0137PN0101 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23