H2460B3654A05782 NAD:EJH 05/18/20 #90 A05782
AMENDMENTS TO HOUSE BILL NO. 2460
Sponsor: REPRESENTATIVE PEIFER
Printer's No. 3654
Amend Bill, page 1, lines 17 through 22; page 2, lines 1
through 10; by striking out all of said lines on said pages and
inserting
(c) Notwithstanding the provisions of subsection (b), the
following shall apply to real estate taxes due upon a duplicate
issued by a school district of the second class, third class or
fourth class or a vocational school district after an interim
assessment during calendar year 2020:
(1) The discount authorized under subsection (b)(1) shall
extend one month beyond the initial discount period authorized.
(2) If the whole amount is paid by December 31, 2020, no
penalty may be imposed.
(3) If, as of December 31, 2020, taxes remain unpaid and
less than six months have elapsed since the date of the tax
notice, the taxing district shall reissue the duplicate to the
selected tax collector in order to permit the taxpayer six
months from the date of the original tax notice to pay the taxes
before either a penalty is imposed or a delinquency is declared.
(4) If the whole amount is not paid as of December 31, 2020,
and an extension has not been granted under paragraph (1), the
duplicate shall be declared delinquent.
Amend Bill, page 2, line 15, by striking out "tax"
Amend Bill, page 2, line 15, by inserting after "issued"
for real estate taxes
Amend Bill, page 2, lines 15 and 16, by striking out "both
after the effective date of this subsection and during the year
2020" and inserting
by a school district of the second class, third class or
fourth class or a vocational school district after an interim
assessment during calendar year 2020
Amend Bill, page 3, line 4, by inserting after "issued"
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for real estate taxes
Amend Bill, page 3, line 4, by striking out "the" and
inserting
calendar
Amend Bill, page 3, line 5, by striking out "termination of a
Statewide declaration of emergency," and inserting
the expiration or termination of the Governor's proclamation
of disaster emergency issued on March 6, 2020, published at 50
Pa.B. 1644 (March 21, 2020),
Amend Bill, page 3, line 17, by striking out "by" and
inserting
as of
Amend Bill, page 3, line 17, by striking out "31" and
inserting
1
Amend Bill, page 3, lines 19 through 22, by striking out "ON
TIME AND A" in line 19, all of lines 20 and 21 and "DELINQUENT"
in line 22 and inserting
and will b ecome delinquent as of January 1, 2021
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