PRINTER'S NO. 110
No. 103 Session of 1989
INTRODUCED BY EVANS, PERZEL, SERAFINI, DEMPSEY, KOSINSKI, TRELLO
AND KENNEY, JANUARY 24, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 24, 1989
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," clarifying certain provisions relating to
11 exemptions from taxation.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 204(a)(12) and (c) of the act of May 22,
15 1933 (P.L.853, No.155), known as The General County Assessment
16 Law, amended September 22, 1972 (P.L.868, No.197), are amended
17 to read:
18 Section 204. Exemptions from Taxation.--(a) The following
19 property shall be exempt from all county, city, borough, town,
20 township, road, poor and school tax, to wit:
21 * * *
22 (12) All property, including buildings and the land
1 reasonably necessary thereto, provided and maintained by public
2 or private charity, and used exclusively for public libraries,
3 museums, art galleries, or concert music halls, and not used for
4 private or corporate profit, so long as the said public use
5 continues: Provided, however, That in the case of concert music
6 halls used partly for exempt purposes and partly for non-exempt
7 purposes, that part measured either in area or in time,
8 whichever is the lesser, which is used for non-exempt purposes,
9 shall be valued, assessed and subject to taxation: Provided,
10 further, That for purposes of exemption of realty and personal
11 property under this subsection (a), the persons, associations,
12 corporations or institutions so using and occupying the
13 property, shall be deemed the owner thereof when such persons,
14 associations, corporations or institutions are using and
15 occupying the property as a result of (1) the transfer of legal
16 title to the property by deed or bill of sale or by implication
17 of law, or (2) the transfer of equitable title to the property
18 by an agreement of sale or by implication of law, or (3) an
19 agreement of lease of the property containing an option to
20 purchase by such persons, associations, corporations or
21 institutions and a covenant by such persons, associations,
22 corporations or institutions to pay all taxes imposed on the
23 property, but only so long as such agreement shall be in effect,
24 and notwithstanding the fact that income or revenues is derived
25 from the property by persons, associations, corporations or
26 institutions other than the owners determined hereunder.
27 * * *
28 (c) Except as otherwise provided in clause (10) of this
29 section, all property, real and personal, actually and regularly
30 used and occupied for the purposes specified in this section
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1 shall be subject to taxation, unless the person or persons,
2 associations or corporation, so using and occupying the same,
3 shall be seized of the legal or equitable title in the realty
4 and possessor of the personal property absolutely: Provided,
5 however, That the persons, associations, corporations or
6 institutions, so using and occupying the property, shall be
7 deemed seized of the legal or equitable title in the realty and
8 possessor of the personal property absolutely when such persons,
9 associations, corporations or institutions are so using and
10 occupying the property as a result of (1) the transfer of legal
11 title to the property by deed or bill of sale or by implication
12 of law, or (2) the transfer of equitable title to the property
13 by an agreement of sale or by implication of law, or (3) an
14 agreement of lease of the property containing an option to
15 purchase by such persons, associations or institutions and a
16 covenant by such persons, associations, corporations or
17 institutions to pay all taxes imposed on the property, but only
18 so long as such agreement shall be in effect, and
19 notwithstanding the fact that income or revenue is derived from
20 the property by persons, associations, corporations or
21 institutions other than the owners determined hereunder.
22 * * *
23 Section 2. This act shall take effect immediately.
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