PRINTER'S NO. 1915
No. 1614 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 LOCAL GOVERNMENT, MAY 10, 1995
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," making an editorial change.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 615 of the act of May 21, 1943 (P.L.571,
26 No.254), known as The Fourth to Eighth Class County Assessment
27 Law, is amended to read:
1 Section 615. Assessment of Property of Decedents' Estates.--
2 Where any person shall die leaving real or personal estate
3 which, by the existing laws of this Commonwealth is subject to
4 taxation for county purposes, such property, so long as the same
5 shall belong to the estate of such deceased person, may be
6 assessed in the name of the decedent or in the name of his
7 administrator or administrators, executor or executors or his
8 heirs generally, or in the name of any of the administrators,
9 executors or heirs, and in assessing it in the names of the
10 executors, administrators or heirs, it shall not be necessary to
11 designate them by their Christian, first or given names or
12 surnames.
13 Section 2. This act shall take effect immediately.
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