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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY GRUCELA, BELFANTI, BENNINGHOFF, CLYMER, GINGRICH, HARPER, HORNAMAN, MAHONEY, MOUL, MUNDY, MURT, SEIP, SIPTROTH AND WATERS, NOVEMBER 17, 2009 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, NOVEMBER 17, 2009 |
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| AN ACT |
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1 | Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An |
2 | act relating to taxation; designating the subjects, property |
3 | and persons subject to and exempt from taxation for all local |
4 | purposes; providing for and regulating the assessment and |
5 | valuation of persons, property and subjects of taxation for |
6 | county purposes, and for the use of those municipal and |
7 | quasi-municipal corporations which levy their taxes on county |
8 | assessments and valuations; amending, revising and |
9 | consolidating the law relating thereto; and repealing |
10 | existing laws," defining "house trailer or mobile home"; |
11 | further providing for subjects of taxation; repealing |
12 | provisions relating to limitation upon taxation and to |
13 | valuation of mobilehomes or house trailers; and further |
14 | providing for recorder of deeds in certain counties to |
15 | furnish record of conveyances and compensation. |
16 | The General Assembly of the Commonwealth of Pennsylvania |
17 | hereby enacts as follows: |
18 | Section 1. Section 102 of the act of May 22, 1933 (P.L.853, |
19 | No.155), known as The General County Assessment Law, is amended |
20 | by adding a definition to read: |
21 | Section 102. Definitions.--The following words and phrases |
22 | shall, for the purpose of this act, have the meanings |
23 | respectively ascribed to them in this section, except where the |
24 | context clearly indicates a different meaning: |
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1 | * * * |
2 | "House trailer or mobile home." A trailer designed and used |
3 | exclusively for living quarters which is anchored to the ground |
4 | and connected to electricity, water and sewerage and only |
5 | incidentally operated on the highway. |
6 | Section 2. Section 201(a) of the act, amended October 4, |
7 | 2002 (P.L.873, No.124), is amended to read: |
8 | Section 201. Subjects of Taxation Enumerated. The following |
9 | subjects and property shall, as hereinafter provided, be valued |
10 | and assessed, and subject to taxation for all county, city, |
11 | borough, town, township, school and poor purposes at the annual |
12 | rate: |
13 | (a) All real estate, to wit: Houses, excluding house trailers |
14 | and mobilehomes, buildings permanently attached to land or |
15 | connected with water, gas, electric or sewage facilities, |
16 | buildings, lands, lots of ground and ground rents, trailer parks |
17 | and parking lots, mills and manufactories of all kinds, |
18 | furnaces, forges, bloomeries, distilleries, sugar houses, malt |
19 | houses, breweries, tan yards, fisheries, and ferries, wharves, |
20 | all office type construction of whatever kind, that portion of a |
21 | steel, lead, aluminum or like melting and continuous casting |
22 | structures which enclose, provide shelter or protection from the |
23 | elements for the various machinery, tools, appliances, |
24 | equipment, materials or products involved in the mill, mine, |
25 | manufactory or industrial process, and all other real estate not |
26 | exempt by law from taxation. Machinery, tools, appliances and |
27 | other equipment contained in any mill, mine, manufactory or |
28 | industrial establishment shall not be considered or included as |
29 | a part of the real estate in determining the value of such mill, |
30 | mine, manufactory or industrial establishment. No office type |
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1 | construction of whatever kind shall be excluded from taxation |
2 | but shall be considered a part of real property subject to |
3 | taxation. That portion of a steel, lead, aluminum or like |
4 | melting and continuous casting structure which encloses, |
5 | provides shelter or protection from the elements for the various |
6 | machinery, tools, appliances, equipment, materials or products |
7 | involved in the mill, mine, manufactory or industrial process |
8 | shall be considered as part of real property subject to |
9 | taxation. No silo used predominately for processing or storage |
10 | of animal feed incidental to operation of the farm on which it |
11 | is located, no free-standing detachable grain bin or corn crib |
12 | used exclusively for processing or storage of animal feed |
13 | incidental to the operation of the farm on which it is located |
14 | and no in-ground and above-ground structures and containments |
15 | used predominantly for processing and storage of animal waste |
16 | and composting facilities incidental to operation of the farm on |
17 | which the structures and containments are located, shall be |
18 | included in determining the value of real estate used |
19 | predominantly as a farm: Provided, That for the tax or fiscal |
20 | year beginning on or after the first day of January, one |
21 | thousand nine hundred fifty-eight, eighty per centum of the |
22 | assessed value of any such machinery, tools, appliances and |
23 | other equipment located in counties of the second class as well |
24 | as in all cities of the third class, boroughs, townships, school |
25 | districts of the second, third and fourth class, and |
26 | institutional districts in counties of the second class, shall |
27 | be considered and included in determining the value of such |
28 | mill, mine, manufactory or industrial establishment: Provided |
29 | further, That for the tax or fiscal year beginning on or after |
30 | the first day of January, one thousand nine hundred fifty-nine, |
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1 | sixty per centum of the assessed value of any such machinery, |
2 | tools, appliances and other equipment located in said political |
3 | subdivisions, shall be considered and included in determining |
4 | the value of such mill, mine, manufactory or industrial |
5 | establishment: Provided further, That for the tax or fiscal year |
6 | beginning on or after the first day of January, one thousand |
7 | nine hundred sixty, forty per centum of the assessed value of |
8 | any such machinery, tools, appliances and other equipment |
9 | located in said political subdivisions, shall be considered and |
10 | included in determining the value of such mill, mine, |
11 | manufactory or industrial establishment: Provided further, That |
12 | for the tax or fiscal year beginning on or after the first day |
13 | of January, one thousand nine hundred sixty-one, twenty per |
14 | centum of the assessed value of any such machinery, tools, |
15 | appliances and other equipment located in said political |
16 | subdivisions, shall be considered and included in determining |
17 | the value of such mill, mine, manufactory or industrial |
18 | establishment: Provided further, That for the tax or fiscal |
19 | years beginning on or after the first day of January, one |
20 | thousand nine hundred sixty-two, no portion of the value of any |
21 | such machinery, tools, appliances and other equipment regardless |
22 | of where located, shall be considered and included in |
23 | determining the value of such mill, mine, manufactory or |
24 | industrial establishment: Provided further, That nothing |
25 | contained in this section of this act shall be construed as an |
26 | intent to provide for the valuing and assessing and subjecting |
27 | to taxation for purposes of any city of the second class or any |
28 | school district of the first class A any such machinery, tools, |
29 | appliances and other equipment: And provided further, That such |
30 | exclusion of silos used predominantly for processing or storage |
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1 | of animal feed incidental to operation of the farm on which the |
2 | silo is located shall be included in determining the value of |
3 | real estate used predominantly as a farm shall become effective |
4 | for taxes to be levied for the tax or fiscal year beginning on |
5 | or after the first day of January, one thousand nine hundred |
6 | seventy-four: And provided further, That such exclusion of free- |
7 | standing detachable grain bins and corn cribs used exclusively |
8 | for processing or storage of animal feed incidental to operation |
9 | of the farm on which the grain bin or corn crib is located shall |
10 | become effective in determining the value of real estate used |
11 | predominantly as a farm for taxes to be levied for the tax or |
12 | fiscal year beginning on or after the first day of January, one |
13 | thousand nine hundred eighty-five. No amusement park rides shall |
14 | be assessed or taxed as real estate regardless of whether they |
15 | have become affixed to the real estate. |
16 | * * * |
17 | Section 3. Sections 203.1 and 402.1 of the act, added |
18 | September 23, 1961 (P.L.1601, No.677), are repealed: |
19 | [Section 203.1. Limitation Upon Taxation.--A mobilehome or |
20 | house trailer upon which a real property tax is levied as |
21 | provided by law shall not be subject to any tax not levied on |
22 | other real property in the political subdivision, except that |
23 | such property shall be deemed tangible personal property with |
24 | respect to the act of March 6, 1956 (P.L.1228), known as the |
25 | "Selective Sales and Use Tax Act." |
26 | Section 402.1. Valuation of Mobilehomes or House Trailers.-- |
27 | It shall be the duty of the several elected and appointed |
28 | assessors of the political subdivisions to assess, rate and |
29 | value all mobilehomes and house trailers within their |
30 | subdivisions according to the actual value thereof and prices |
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1 | for which the same would separately bona fide sell. The land |
2 | upon which such mobilehome or house trailer is located at the |
3 | time of assessment shall be valued separately, and shall not |
4 | include the value of the house trailer or mobilehome located |
5 | thereon.] |
6 | Section 4. Section 407 of the act, amended September 23, |
7 | 1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and |
8 | July 8, 1969 (P.L.130, No.54), is amended to read: |
9 | Section 407. (a) Recorder of Deeds in Certain Counties to |
10 | Furnish Record of Conveyances; Compensation.--It shall be the |
11 | duty of the recorder of deeds in each county of the second A, |
12 | third, fourth, fifth, sixth, seventh and eighth classes to keep |
13 | a daily record, separate and apart from all other records, of |
14 | every deed or conveyance of land in said county entered in his |
15 | office for recording which record shall set forth the following |
16 | information to wit: The date of the deed or conveyance, the |
17 | names of the grantor and grantee, the consideration mentioned in |
18 | the deed, the location of the property as to city, borough, |
19 | ward, town or township, the acreage of the land conveyed, if |
20 | mentioned, and if the land conveyed be a lot or lots on a |
21 | recorded plan, the number or numbers by which the same may be |
22 | designated on the plan, if mentioned in the deed; and it shall |
23 | be the further duty of the recorder, on the first Monday of each |
24 | month, to file the aforesaid daily record in the commissioner's |
25 | office, or office of the board for the assessment and revision |
26 | of taxes, of the proper county, together with his certificate, |
27 | appended thereto, that such record is correct; and the recorder |
28 | of deeds shall charge, and collect from the person presenting a |
29 | deed of conveyance for record, the sum of fifteen (15) cents, |
30 | when it contains but one description of land, and ten (10) cents |
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1 | for each additional description therein described, which sum |
2 | shall be in full compensation for his services under this act. |
3 | (b) Statement of Conveyances to Be Furnished Assessors.--It |
4 | shall be the duty of the county commissioners, or board for the |
5 | assessment and revision of taxes, of such counties, upon receipt |
6 | of such daily report from the office of the recorder of deeds, |
7 | to keep the same on file in their office; and, prior to the |
8 | making of the annual and of the triennial assessment, to deliver |
9 | to the elected or appointed assessor or assessors of each city, |
10 | borough, ward, town, township or district, before he shall enter |
11 | upon the discharge of his duty as assessor of the real estate in |
12 | his district, a statement or statements of all such deeds and |
13 | conveyances of all such real estate within said district, |
14 | together with all the information regarding the same as set |
15 | forth in this section, to be used by such assessor or assessors |
16 | in making the assessment in the name of the owners of the real |
17 | estate and in ascertaining the value of such real estate. |
18 | [All mobilehome court operators which shall mean every person |
19 | who leases land to two or more persons for the purpose of |
20 | allowing such persons to locate thereon a mobilehome or house |
21 | trailer which is subject to real property taxation shall |
22 | maintain a record of all such leases which shall be opened for |
23 | inspection at all reasonable times by the tax assessor of the |
24 | political subdivision. As part of such record, the court |
25 | operator shall note the arrival of each mobilehome or house |
26 | trailer, the make or manufacturer thereof, the serial number, |
27 | the number of occupants, their names and ages, and their last |
28 | prior residence address. Each month the mobilehome court |
29 | operator shall send a record to the tax assessor of the |
30 | political subdivision of the arrivals and departures during the |
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1 | prior month of mobilehomes or house trailers on his land.] |
2 | (c) Land to Be Assessed in Name of Owner at Time of |
3 | Assessment.--It shall be the duty of such assessor or assessors |
4 | in such counties, in making the triennial assessment and the |
5 | intermediate annual assessments, to ascertain the owner or |
6 | owners of each tract, piece, parcel or lot of ground assessed, |
7 | at the time of such assessment, and to assess the same in the |
8 | name of the then owner or owners, as thus appears in such |
9 | statement, unless to his personal knowledge there has been |
10 | thereafter a change in the ownership so that such tract, piece, |
11 | parcel or lot of real estate shall be assessed in the name of |
12 | the then owner or owners.[, except that all mobilehomes or house |
13 | trailers shall be assessed in the name of the then owner or |
14 | owners of such mobilehome or house trailer, who shall be the |
15 | person or persons named in the title of such mobilehome or house |
16 | trailer irrespective of whether the title is issued by this |
17 | State or another state. |
18 | (d) Notification of Mobilehome or House Trailer Owner.--Each |
19 | person in whose name a mobilehome or house trailer is assessed, |
20 | rated or valued as provided in this act, shall be notified in |
21 | writing by the assessor that it shall be unlawful for any person |
22 | to remove the mobilehome or house trailer from the taxing |
23 | district without first having obtained removal permits from the |
24 | local tax collector. |
25 | (e) Removal Permits.--The local tax collector shall issue |
26 | removal permits upon application therefor whenever a fee of two |
27 | dollars ($2) and all taxes levied and assessed on the mobilehome |
28 | or house trailer to be moved are paid. |
29 | (f) Penalty.--Any person who moves a mobilehome or house |
30 | trailer from the territorial limits of the taxing district |
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1 | without first having obtained a removal permit issued under this |
2 | act shall, upon summary conviction thereof, be sentenced to pay |
3 | a fine of one hundred dollars ($100) and costs of prosecution or |
4 | undergo imprisonment for not more than thirty days, or both.] |
5 | Section 5. This act shall take effect in 60 days. |
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