PRINTER'S NO. 2797
No. 2197 Session of 1980
INTRODUCED BY GOEBEL, FISHER, CESSAR, ZORD, TADDONIO AND POTT,
JANUARY 29, 1980
REFERRED TO COMMITTEE ON URBAN AFFAIRS, JANUARY 29, 1980
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties,," providing for
9 the tax rate where a revision of assessment is made.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of June 21, 1939 (P.L.626, No.294),
13 referred to as the Second Class County Assessment Law, is
14 amended by adding a section to read:
15 Section 4.1. If the board adopts a new assessment system and
16 makes a revision of assessment of real property, each political
17 subdivision, school district or other taxing district which
18 hereafter for the first time levies its real estate taxes on the
19 revised assessment shall for the first year, reduce its tax
20 rate, if necessary, for the purpose of having the total amount
21 of taxes levied for that year against real properties contained
1 in the register for the preceding year, equal, not more than one
2 hundred per centum of the total amount it levied on such
3 properties on the preceding year, notwithstanding the increased
4 valuations on such properties under the new assessment system.
5 For the purpose of determining the total amount of taxes to be
6 levied for said first year, the amount to be levied on newly
7 constructed buildings or structures or on increased valuations
8 based on new improvements made to existing houses need not be
9 considered. The tax rate shall be fixed for that year at a
10 figure which will accomplish this purpose. With the approval of
11 the court of common pleas, upon good cause shown, any such
12 political subdivision may increase the tax rate herein
13 prescribed, notwithstanding the provisions of this section.
14 Section 2. This act shall take effect in 60 days.
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