PRINTER'S NO. 1912
No. 1611 Session of 1995
INTRODUCED BY JOSEPHS, GAMBLE, STRITTMATTER, TRELLO, ROEBUCK,
ROONEY, CLARK, TIGUE, FAIRCHILD, CURRY, ROBINSON, BUNT,
SAYLOR, E. Z. TAYLOR, RUBLEY, YOUNGBLOOD, GEIST AND ITKIN,
MAY 10, 1995
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MAY 10, 1995
AN ACT
1 Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2 "An act relating to cities of the third class; and amending,
3 revising, and consolidating the law relating thereto," making
4 an editorial change.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 2505 of the act of June 23, 1931
8 (P.L.932, No.317), known as The Third Class City Code, reenacted
9 and amended June 28, 1951 (P.L.662, No.164) and amended October
10 4, 1978 (P.L.950, No.188), is amended to read:
11 Section 2505. Manner of Assessments.--The assessor may
12 assess real estate in the name or names of the registered owner,
13 actual owner (legal or equitable), reputed owner, owner of the
14 life estate, occupier, vendor, vendees, or any person who has or
15 has had any connection with the legal title thereof, or an
16 interest in the premises, or has charge or control thereof;
17 partnership property, in the name of the partnership or in the
18 name of the partners, or any of them; trust property, in the
1 name of the trustee or trustees, or any of them, or in the name
2 of the cestui que trust; property of a minor, in the name of the
3 minor or his guardian; property of a lunatic, in the name of the
4 lunatic or his guardian or committee; and property formerly
5 belonging to a person, since deceased, may be assessed in the
6 name of the decedent, or in the name of the estate of said
7 decedent, or of his administrator or administrators, executor or
8 executors, or his heirs generally, or in the name of any
9 administrator, executor, or heir; and in assessing the same in
10 the names of the executors, administrators or heirs, it shall
11 not be necessary to designate them by their [christian]
12 Christian, first or given names or surnames; and other property
13 not herein provided for may be assessed in the manner the same
14 is assessed for county taxation. This provision shall not
15 prevent the collection, under existing laws, of any tax assessed
16 against property by a sufficient designation or description,
17 where the same has been assessed in the name of any person or
18 persons who are not the owners thereof. Where lands of owners
19 are part within and part without the city limits, they shall be
20 assessed in the same manner and within the same jurisdiction as
21 if the same were being assessed for county purposes.
22 Section 2. This act shall take effect immediately.
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