THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY MOUL, DALEY, GIBBONS, KORTZ, LONGIETTI, MILLER, MURT, STABACK AND VULAKOVICH, APRIL 7, 2009

REFERRED TO COMMITTEE ON FINANCE, APRIL 7, 2009  

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, in taxation and assessments general

provisions, 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.

(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.