PRINTER'S NO. 2661
No. 2127 Session of 1995
INTRODUCED BY MAYERNIK, MARKOSEK, PETTIT, READSHAW, COLAFELLA,
GAMBLE, ROBINSON, WALKO, SHANER, DERMODY, MICHLOVIC, ITKIN
AND M. COHEN, OCTOBER 23, 1995
REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 23, 1995
AN ACT
1 Amending the act of June 21, 1939 (P.L.626, No.294), entitled
2 "An act providing for and regulating the assessment and
3 valuation of all subjects of taxation in counties of the
4 second class; creating and prescribing the powers and duties
5 of a Board of Property Assessment, Appeals and Review;
6 imposing duties on certain county and city officers;
7 abolishing the board for the assessment and revision of taxes
8 in such counties; and prescribing penalties," further
9 providing for property tax liability.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of June 21, 1939 (P.L.626, No.294),
13 referred to as the Second Class County Assessment Law, is
14 amended by adding a section to read:
15 Section 9.1. An individual's responsibility to fulfill
16 county, municipality and school district property tax liability
17 shall begin upon the date of occupancy of his newly built or
18 preexisting home irrespective of the day of the calendar year in
19 which occupancy occurs. A political subdivision shall prorate
20 taxes based upon the part of the year that the individual
21 occupies his newly built or preexisting home.
1 Section 2. This act shall take effect in 60 days.
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