HOUSE AMENDED
PRIOR PRINTER'S NOS. 496, 1210 PRINTER'S NO. 1431
No. 481 Session of 1977
INTRODUCED BY ROSS, NOSZKA, KELLEY, NOLAN, SCANLON, LEWIS AND
ROMANELLI, MARCH 15, 1977
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, NOVEMBER 1, 1977
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," excluding certain structures used in
23 manufacturing from taxation and making an editorial change.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Subsection (a) of section 201, act of May 21,
27 1943 (P.L.571, No.254), known as "The Fourth to Eighth Class
1 County Assessment Law," amended September 23, 1961 (P.L.1604,
2 No.678), is amended to read:
3 Section 201. Subjects of Taxation Enumerated.--The following
4 subjects and property shall as hereinafter provided be valued
5 and assessed and subject to taxation for all county, borough,
6 town, township, school, (except in cities), poor and county
7 institution district purposes, at the annual rate,
8 (a) All real estate, to wit: Houses, house trailers and
9 mobilehomes permanently attached to land or connected with
10 water, gas, electric or sewage facilities, buildings, lands,
11 lots of ground and ground rents, trailer parks and parking lots,
12 mills and manufactories of all kinds, all dams, dikes and canals <--
13 used for any purpose, all office type construction of whatever
14 kind, that portion of a steel, lead, aluminum or like melting
15 and continuous casting structures which enclose, provide shelter
16 or protection from the elements for the various machinery,
17 tools, appliances, equipment, materials or products involved in
18 the mill, mine, manufactory or industrial process, and all other
19 real estate not exempt by law from taxation. Machinery, tools,
20 appliances and other equipment contained in any mill, mine,
21 manufactory or industrial establishment shall not be considered
22 or included as a part of the real estate in determining the
23 value of such mill, mine, manufactory or industrial
24 establishment[: Provided, That the exclusion of such machinery,
25 tools, appliances and other equipment, in so determining the
26 value of such mill, mine, manufactory or industrial
27 establishment, shall be postponed and shall not become effective
28 until such real estate is valued and assessed for taxes to be
29 levied for the tax or fiscal years beginning on or after the
30 first day of January, one thousand nine hundred fifty-six]. No
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1 dams, dikes and canals used for any purpose, nor office type <--
2 construction of whatever kind shall be excluded from taxation
3 but shall be considered a part of real property subject to
4 taxation. That portion of a steel, lead, aluminum or like
5 melting and continuous casting structure which encloses,
6 provides shelter or protection from the elements for the various
7 machinery, tools, appliances, equipment, materials or products
8 involved in the mill, mine, manufactory or industrial process
9 shall be considered as part of real property subject to
10 taxation.
11 * * *
12 Section 2. This act shall take effect immediately.
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