SENATE AMENDED
PRIOR PRINTER'S NOS. 1046, 2777 PRINTER'S NO. 4164
No. 927 Session of 2001
INTRODUCED BY PHILLIPS, BELFANTI, GEIST, ALLEN, BARD,
CALTAGIRONE, CLARK, J. EVANS, FAIRCHILD, FORCIER, GEORGE,
GODSHALL, HORSEY, R. MILLER, MUNDY, ROHRER, WANSACZ, WILT,
SAYLOR, YOUNGBLOOD, HENNESSEY, CAPPELLI AND TURZAI,
MARCH 13, 2001
SENATOR THOMPSON, APPROPRIATIONS, IN SENATE, RE-REPORTED AS
AMENDED, JUNE 27, 2002
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," further providing for subjects of taxation
11 enumerated; PROVIDING FOR A LIMITATION ON CERTAIN TAXATION; <--
12 AND PROHIBITING THE IMPOSITION OF CERTAIN TAXES.
13 The General Assembly of the Commonwealth of Pennsylvania
14 hereby enacts as follows:
15 Section 1. Section 201(a) of the act of May 22, 1933
16 (P.L.853, No.155), known as The General County Assessment Law,
17 amended October 11, 1984 (P.L.866, No. 167), is amended to read:
18 Section 201. Subjects of Taxation Enumerated.--The following
19 subjects and property shall, as hereinafter provided, be valued
20 and assessed, and subject to taxation for all county, city,
1 borough, town, township, school and poor purposes at the annual
2 rate:
3 (a) All real estate, to wit: Houses, house trailers and
4 mobilehomes buildings permanently attached to land or connected
5 with water, gas, electric or sewage facilities, buildings,
6 lands, lots of ground and ground rents, trailer parks and
7 parking lots, mills and manufactories of all kinds, furnaces,
8 forges, bloomeries, distilleries, sugar houses, malt houses,
9 breweries, tan yards, fisheries, and ferries, wharves, all
10 office type construction of whatever kind, that portion of a
11 steel, lead, aluminum or like melting and continuous casting
12 structures which enclose, provide shelter or protection from the
13 elements for the various machinery, tools, appliances,
14 equipment, materials or products involved in the mill, mine,
15 manufactory or industrial process, and all other real estate not
16 exempt by law from taxation. Machinery, tools, appliances and
17 other equipment contained in any mill, mine, manufactory or
18 industrial establishment shall not be considered or included as
19 a part of the real estate in determining the value of such mill,
20 mine, manufactory or industrial establishment. No office type
21 construction of whatever kind shall be excluded from taxation
22 but shall be considered a part of real property subject to
23 taxation. That portion of a steel, lead, aluminum or like
24 melting and continuous casting structure which encloses,
25 provides shelter or protection from the elements for the various
26 machinery, tools, appliances, equipment, materials or products
27 involved in the mill, mine, manufactory or industrial process
28 shall be considered as part of real property subject to
29 taxation. No silo used predominantly for processing or storage
30 of animal feed incidental to operation of the farm on which it
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1 is located, no free-standing detachable grain bin or corn crib
2 used exclusively for processing or storage of animal feed
3 incidental to the operation of the farm on which it is located
4 and no in-ground and above-ground structures and containments
5 used predominantly for processing and storage of animal waste
6 and composting facilities incidental to operation of the farm on
7 which the structures and containments are located, shall be
8 included in determining the value of real estate used
9 predominantly as a farm: Provided, That for the tax or fiscal
10 year beginning on or after the first day of January, one
11 thousand nine hundred fifty-eight, eighty per centum of the
12 assessed value of any such machinery, tools, appliances and
13 other equipment located in counties of the second class as well
14 as in all cities of the third class, boroughs, townships, school
15 districts of the second, third and fourth class, and
16 institutional districts in counties of the second class, shall
17 be considered and included in determining the value of such
18 mill, mine, manufactory or industrial establishment: Provided
19 further, That for the tax or fiscal year beginning on or after
20 the first day of January, one thousand nine hundred fifty-nine,
21 sixty per centum of the assessed value of any such machinery,
22 tools, appliances and other equipment located in said political
23 subdivisions, shall be considered and included in determining
24 the value of such mill, mine, manufactory or industrial
25 establishment: Provided further, That for the tax or fiscal year
26 beginning on or after the first day of January, one thousand
27 nine hundred sixty, forty per centum of the assessed value of
28 any such machinery, tools, appliances and other equipment
29 located in said political subdivisions, shall be considered and
30 included in determining the value of such mill, mine,
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1 manufactory or industrial establishment: Provided further, That
2 for the tax or fiscal year beginning on or after the first day
3 of January, one thousand nine hundred sixty-one, twenty per
4 centum of the assessed value of any such machinery, tools,
5 appliances and other equipment located in said political
6 subdivisions, shall be considered and included in determining
7 the value of such mill, mine, manufactory or industrial
8 establishment: Provided further, That for the tax or fiscal
9 years beginning on or after the first day of January, one
10 thousand nine hundred sixty-two, no portion of the value of any
11 such machinery, tools, appliances and other equipment regardless
12 of where located, shall be considered and included in
13 determining the value of such mill, mine, manufactory or
14 industrial establishment: Provided further, That nothing
15 contained in this section of this act shall be construed as an
16 intent to provide for the valuing and assessing and subjecting
17 to taxation for purposes of any city of the second class or any
18 school district of the first class A any such machinery, tools,
19 appliances and other equipment: And provided further, That such
20 exclusion of silos used predominantly for processing or storage
21 of animal feed incidental to operation of the farm on which the
22 silo is located shall be included in determining the value of
23 real estate used predominantly as a farm shall become effective
24 for taxes to be levied for the tax or fiscal year beginning on
25 or after the first day of January, one thousand nine hundred
26 seventy-four: And provided further, That such exclusion of free-
27 standing detachable grain bins and corn cribs used exclusively
28 for processing or storage of animal feed incidental to operation
29 of the farm on which the grain bin or corn crib is located shall
30 become effective in determining the value of real estate used
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1 predominantly as a farm for taxes to be levied for the tax or
2 fiscal year beginning on or after the first day of January, one
3 thousand nine hundred eighty-five. No amusement park rides shall
4 be assessed or taxed as real estate regardless of whether they
5 have become affixed to the real estate.
6 * * *
7 SECTION 2. THE ACT IS AMENDED BY ADDING SECTIONS TO READ: <--
8 SECTION 203.2. LIMITATION ON RATES OF SPECIFIC TAXES.--NO
9 TAXES LEVIED UNDER THE PROVISIONS OF THIS ACT OR 53 PA.C.S. §
10 8402(C) (RELATING TO SCOPE AND LIMITATIONS) SHALL BE LEVIED BY
11 ANY POLITICAL SUBDIVISION ON ADMISSIONS TO AUTOMOBILE RACING
12 FACILITIES WITH A SEATING CAPACITY OF OVER TWENTY-FIVE THOUSAND
13 AND A CONTINUOUS RACE AREA OF ONE MILE OR MORE IN EXCESS OF THE
14 PER CENTUM COLLECTED AS OF JANUARY 1, 2002. THE TAX BASE UPON
15 WHICH THE TAX SHALL BE LEVIED SHALL NOT EXCEED FORTY PER CENTUM
16 OF THE COST OF ADMISSION TO AN AUTOMOBILE RACING FACILITY.
17 SECTION 203.3. PROHIBITION ON CERTAIN LEVIES.--
18 NOTWITHSTANDING THE PROVISIONS OF THIS ACT, THE ACT OF DECEMBER
19 31, 1965 (P.L.1257, NO.511), KNOWN AS "THE LOCAL TAX ENABLING
20 ACT," OR 53 PA.C.S. § 8402(C) (RELATING TO SCOPE AND
21 LIMITATIONS), NO POLITICAL SUBDIVISION SHALL LEVY, ASSESS OR
22 COLLECT A TAX ON ADMISSIONS TO SKI FACILITIES AFTER DECEMBER 1,
23 2002.
24 SECTION 3. ALL ACTS AND PARTS OF ACTS ARE REPEALED INSOFAR
25 AS THEY ARE INCONSISTENT WITH THIS ACT.
26 Section 2 4. This act shall apply to valuation for taxes <--
27 levied for the calendar year or fiscal year beginning on or
28 after January 1, 2001 2002. <--
29 Section 3 5. This act shall take effect immediately. <--
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