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PRINTER'S NO. 464
No. 423 Session of 1975
INTRODUCED BY McCUE, CUMBERLAND, SCHMITT, BONETTO,
S. E. HAYES JR., CIMINI, LETTERMAN, ARTHURS, W. W. WILT,
HASKELL, PARKER, KNEPPER, BRUNNER, YAHNER, STOUT, DeMEDIO,
ENGLEHART, CESSAR, A. K. HUTCHINSON, IRVIS AND GEISLER,
FEBRUARY 11, 1975
REFERRED TO COMMITTEE ON URBAN AFFAIRS, FEBRUARY 11, 1975
AN ACT
1 Amending the act of June 26, 1931 (P.L.1379, No.348), entitled,
2 as amended, "An act creating in counties of the second A and
3 third class a board for the assessment and revision of taxes;
4 providing for the appointment of the members of such board by
5 the county commissioners; providing for their salaries,
6 payable by the county; abolishing existing boards; defining
7 the powers and duties of such board; regulating the
8 assessment of persons, property, and occupations for county,
9 borough, town, township, school, and poor purposes;
10 authorizing the appointment of subordinate assessors, a
11 solicitor, engineers, and clerks; providing for their
12 compensation, payable by such counties; abolishing the office
13 of ward, borough, and township assessors, so far as the
14 making of assessments and valuations for taxation is
15 concerned; and providing for the acceptance of this act by
16 cities," exempting from real estate tax assessment certain
17 equipment affixed to real estate.
18 The General Assembly of the Commonwealth of Pennsylvania
19 hereby enacts as follows:
20 Section 1. Subsection (a) of section 6, act of June 26, 1931
21 (P.L.1379, No.348), entitled, as amended, "An act creating in
22 counties of the second A and third class a board for the
23 assessment and revision of taxes; providing for the appointment
24 of the members of such board by the county commissioners;
1 providing for their salaries, payable by the county; abolishing
2 existing boards; defining the powers and duties of such board;
3 regulating the assessment of persons, property, and occupations
4 for county, borough, town, township, school, and poor purposes;
5 authorizing the appointment of subordinate assessors, a
6 solicitor, engineers, and clerks; providing for their
7 compensation, payable by such counties; abolishing the office of
8 ward, borough, and township assessors, so far as the making of
9 assessments and valuations for taxation is concerned; and
10 providing for the acceptance of this act by cities," amended
11 September 19, 1961 (P.L.1509, No.640), is amended to read:
12 Section 6. (a) The subordinate assessors shall make the
13 annual assessment of all property and persons, taxable upon
14 occupations, subject to assessment for taxation for aforesaid
15 purposes, together with a list of all persons subject to a
16 school per capita tax or a poll tax, within their respective
17 districts, and, in so doing, shall view all properties in their
18 district taxable for said purposes, and in assessing such
19 properties at less than actual value, shall accomplish
20 equalization with other properties within the taxing district.
21 They shall make a personal house to house canvass for their
22 district, in order that the lists of persons taxable upon
23 occupation or subject to a school per capita tax or poll tax may
24 be accurate and correct insofar as it is possible to make them.
25 They shall also have and possess, except as modified by this
26 act, the same powers and perform the same duties and be subject
27 to the same liabilities as are now or shall hereafter be
28 conferred or imposed upon borough, ward, town, and township
29 assessors with respect to making assessments and valuations for
30 taxation purposes. All such assessors who shall fail to make
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1 assessments and lists in the manner herein provided shall be
2 guilty of a misdemeanor, and, upon conviction thereof, shall be
3 sentenced to pay a fine not exceeding five hundred dollars, and,
4 in default of the payment of such fine and costs, to undergo an
5 imprisonment not exceeding ninety days. Any tangible property
6 not used in the production of property for sale constituting
7 equipment to convert a residential, commercial or public
8 building from a conventional method of heating and cooling to a
9 solar energy system of heating and cooling or to construct such
10 a building using a solar energy system of heating and cooling
11 shall not be included in the assessed valuation of the real
12 estate to which it is affixed.
13 * * *
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