PRINTER'S NO. 460

THE GENERAL ASSEMBLY OF PENNSYLVANIA


SENATE BILL

No. 423 Session of 1987


        INTRODUCED BY MADIGAN, WILT, PETERSON AND CORMAN, FEBRUARY 27,
           1987

        REFERRED TO LOCAL GOVERNMENT, FEBRUARY 27, 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," further raising the permit fee required to move
    23     a mobile home or house trailer.

    24     The General Assembly of the Commonwealth of Pennsylvania
    25  hereby enacts as follows:
    26     Section 1.  Section 617.1(c) of the act of May 21, 1943
    27  (P.L.571, No.254), known as The Fourth to Eighth Class County
    28  Assessment Law, amended December 15, 1969 (P.L.362, No.158), is

     1  amended to read:
     2     Section 617.1.  Mobilehomes and House Trailers to Be Assessed
     3  in Name of Owner.--* * *
     4     (c)  The local tax collector shall issue removal permits upon
     5  application therefor whenever a fee of [two dollars] five
     6  dollars and all taxes levied and assessed on the mobilehome or
     7  house trailer to be moved are paid.
     8     * * *
     9     Section 2.  This act shall take effect in 60 days.














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