PRINTER'S NO. 110
No. 101 Session of 1987
INTRODUCED BY LAUGHLIN, VEON, CAWLEY, OLASZ, CAPPABIANCA, TIGUE,
JOHNSON, BELFANTI, PHILLIPS AND SERAFINI, FEBRUARY 3, 1987
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 3, 1987
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," authorizing county commissioners to levy
23 different rates of taxation for county purposes on land and
24 on buildings.
25 The General Assembly of the Commonwealth of Pennsylvania
26 hereby enacts as follows:
27 Section 1. Section 201 of the act of May 21, 1943 (P.L.571,
28 No.254), known as The Fourth to Eighth Class County Assessment
1 Law, is amended by adding a subsection to read:
2 Section 201. Subjects of Taxation Enumerated.--The following
3 subjects and property shall as hereinafter provided be valued
4 and assessed and subject to taxation for all county, borough,
5 town, township, school, (except in cities), poor and county
6 institution district purposes, at the annual rate,
7 * * *
8 (d) The county commissioners of any county may, by
9 ordinance, in any year levy separate and different rates of
10 taxation for county purposes of all real estate classified as
11 land, exclusive of the buildings thereon, and on all real estate
12 classified as buildings on land. When real estate taxes are so
13 levied:
14 (1) the rates shall be determined by the requirements of the
15 county budget as approved by the county commissioners;
16 (2) higher rates may be levied on land if the respective
17 rates on lands and buildings are so fixed so as not to
18 constitute a greater levy in the aggregate than the maximum rate
19 applicable to both land and buildings; and
20 (3) they shall be uniform as to all real estate within such
21 classification.
22 Section 2. This act shall take effect in 60 days.
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