PRINTER'S NO. 119
No. 119 Session of 1989
INTRODUCED BY HOLL, JANUARY 23, 1989
REFERRED TO LOCAL GOVERNMENT, JANUARY 23, 1989
AN ACT
1 Amending the act of June 17, 1913 (P.L.507, No.335), entitled
2 "An act to provide revenue for State and county purposes,
3 and, in cities coextensive with counties, for city and county
4 purposes; imposing taxes upon certain classes of personal
5 property; providing for the assessment and collection of the
6 same; providing for the duties and compensation of
7 prothonotaries and recorders in connection therewith; and
8 modifying existing legislation which provided for raising
9 revenue for State purposes," increasing assessments when
10 returns are filed later than a certain date in counties of
11 the second class A.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 5 of the act of June 17, 1913 (P.L.507,
15 No.335), referred to as the Intangible Personal Property Tax
16 Law, amended September 2, 1961 (P.L.1230, No.539), is amended to
17 read:
18 Section 5. (a) If any taxable resident shall fail to file a
19 return, or fail to include in any return all of his property
20 made taxable by this act, or shall file a return which is false,
21 incomplete, incorrect or inaccurate, the board of revision of
22 taxes, or the county commissioners, shall make an assessment of
1 the tax against such resident of the amount of tax for which
2 such resident is liable, or for which he is believed by the
3 board of revision, or county commissioners, to be liable, to
4 which estimated return the board of revision of taxes, or county
5 commissioners, shall add twelve per cent, and the aggregate
6 amount so obtained shall be the basis for taxation. If any
7 taxable resident of a county of the second class or second class
8 A shall file a return at a time later than the last day for
9 filing such return as fixed by law of the year in which he is
10 liable to pay the tax imposed by this act, the board of property
11 assessment appeals and review of such county of the second class
12 or the board of assessment appeals of such county of the second
13 class A shall add five per cent to the assessment of the tax,
14 and the aggregate amount so obtained shall be the basis for
15 assessment.
16 (b) The board of revision, or the proper county
17 commissioners, shall notify by mail such resident of the
18 estimated assessment. If such resident is dissatisfied with the
19 assessment so made, he may, on or before the day fixed for
20 appeals from assessments, present reasons, supported by oath or
21 affirmation, for his failure to file a return to include all of
22 his taxable property therein; or for having made a return which
23 was incomplete, incorrect or inaccurate, and the board of
24 revision of taxes, or the county commissioners, as the case may
25 be, may, if satisfied with the excuse so presented, permit the
26 taxpayer to file his own return and substitute said return for
27 the estimated return made by the board of revision of taxes or
28 the county commissioners. In all cases where a false return has
29 been filed by the taxpayer, the board of revision of taxes or
30 the county commissioners, may not relieve the taxpayer from the
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1 payment of the twelve per cent penalty, but the estimated return
2 shall be final, except in those cases in which a true and
3 correct return shall reveal a higher assessed value than that
4 contained in the estimated return, in which case the tax and
5 penalty shall be based upon the true valuation.
6 (c) An assessment, as herein provided, may be made by the
7 board of revision of taxes, or the county commissioners, at any
8 time within five years after any property owned, held or
9 possessed, or alleged to have been so owned, held or possessed,
10 by any resident should have been returned by him for taxation,
11 notwithstanding he shall have paid a tax assessed on the basis
12 of returns previously made or filed, and notwithstanding the
13 board of revision of taxes, or the county commissioners, shall
14 have made previous assessments against such resident. In any
15 such case no credit shall be given for any penalty formerly
16 assessed and paid.
17 Section 2. This act shall take effect immediately.
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