SENATE AMENDED

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY SIMMONS, CREIGHTON, CUTLER, EMRICK, GABLER, GILLEN, KAUFFMAN, LAWRENCE, ROAE, SACCONE, SAYLOR, SWANGER AND CALTAGIRONE, SEPTEMBER 22, 2011

SENATOR CORMAN, APPROPRIATIONS, IN SENATE, RE-REPORTED AS AMENDED, OCTOBER 15, 2012   

AN ACT

Amending Title 53 (Municipalities Generally) of the Pennsylvania

Consolidated Statutes, in general provisions relating to

indebtedness and borrowing, further providing for home rule; 

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and, in other subjects of taxation, further providing for

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hotel room rental and in consolidated county assessment,

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further providing for exemptions from taxation, for notices,

appeals and certification of values and for appeals to court

and providing for grantees of real property to register deed

with chief assessor.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 8008 of Title 53 of the Pennsylvania

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Consolidated Statutes is amended to read:

Section 1.  Sections 8008 and 8721(b) of Title 53 of the

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Pennsylvania Consolidated Statutes are amended to read:

Section 1.  Sections 8008, 8812(a) introductory paragraph and

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(b)(1), 8844(c)(3) and (e) and 8854(a)(1) of Title 53 of the

Pennsylvania Consolidated Statutes are amended to read:

§ 8008.  Home rule.

(a)  General rule.--Every local government unit obtaining a

home rule charter after July 12, 1972, shall be subject to the

substantive provisions of this subpart applicable to it as if it

were a local government unit and may adopt the procedural

provisions of this subpart, by incorporation thereof by

reference, in its home rule charter.

(b)  Referendum.--A home rule charter may contain referendum

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requirements to incur debt with approval of the electors, in

addition to any requirements contained in this subpart.

(b)  Referendum requirements.--The home rule charter of a

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county may establish limitations pertaining to incurring debt

without the approval of electors which are more restrictive than

the provisions contained in section 8022 (relating to

limitations on incurring of other debt).

§ 8721.  Hotel room rental.

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(b)  Counties of the second class.--The treasurer of each

county of the second class electing to impose the tax authorized

under this section is directed to collect the tax and to deposit

the revenue received from the tax in a special fund. The

revenues shall be distributed by the county commissioners as

follows:

(1)  Except as set forth in paragraph (4), two-fifths of

the revenue received by the county from the excise tax shall

be distributed to a tourist promotion agency pursuant to

section 2199.14 of the act of July 28, 1953 (P.L.723,

No.230), known as the Second Class County Code.

(2)  Except as set forth in paragraph (4), one-third of

the tax collected by hotels within a municipality where a

convention center or exhibition hall is located, less the

cost of collecting the tax, shall, at the request of that

municipality, be returned to that municipality for deposit in

that municipality's special fund established solely for

purposes of paying for promotional programs implemented by a

nonprofit organization which are designed to stimulate and

increase the volume of conventions and visitors within the

municipality or as provided in paragraph (5), subject to the

following requirements:

(i)  An audited report on the income and expenditures

incurred by the municipality receiving funds from the

excise tax on hotel room rentals shall be made annually

to county.

(ii)  The members of the board of directors or other

governing body of the nonprofit organization utilized by

the municipality to provide the promotional programs

shall be appointed by the governing body of the

municipality.

(2.1)  Except as set forth in paragraph (4), a 5% fee

shall be paid to the county for collecting the tax.

(3)  Except as set forth in paragraph (4), all remaining

revenue from the tax received by the county, after paying the

amounts set forth in paragraphs (1), (2) and (2.1), shall be

used for operational and maintenance expenditures of the

convention center or exhibition hall as provided in

subsection (d) and for regional tourist promotion activities.

(4)  Subject to paragraph (4.1), if bonds are issued by

the public authority to provide permanent financing or

refinancing of the expansion of and capital improvements to

the convention center or exhibition hall, the revenue

received from the tax and deposited in the special fund shall

not be distributed as set forth in paragraphs (1) through (3)

but shall be distributed by the county commissioners in the

order of priority as follows:

(i)  First, to the payment of all amounts set forth

in paragraph (2).

(ii)  Second:

(A)  to the trustee for the bonds in accordance

with the provisions of the indenture pursuant to

which the bonds are issued, to be used for the

payment of debt service on the bonds; and

(B)  to the payment of all amounts set forth in

paragraph (2.1):

(I)  in full; or

(II)  if the revenues are insufficient to

make the payment in full, pro rata.

(iii)  Third, to the payment of all amounts set forth

in paragraph (1).

(iv)  Fourth, as set forth in paragraph (3).

(4.1)  Paragraph (4) shall not apply to bonds issued

subsequent to the permanent financing for purposes of

completion or subsequent expansions or capital improvements.

(5)  If a convention center or exhibition hall

discontinues operation in a municipality in which a

convention center or exhibition hall is located, the

municipality shall continue to collect and receive the tax

[for a period of three years from the date of discontinuation

of operation or closure. The following apply:

(i)  During this period, the municipality may use

revenue from the tax for debt service on the

construction, reconstruction, operation or maintenance of

a convention center or exhibition hall in the

municipality.

(ii)  If, during this period, no convention center or

exhibition hall is operating or under construction, the

municipality shall hold the revenue in the special

account under paragraph (2), which is separate from all

other municipal revenue, solely for the purpose of the

construction of a convention center or exhibition hall in

the municipality.

(iii)  At the end of this period, if a convention

center or exhibition hall does not operate or if the

construction of a new convention center or exhibition

hall in the municipality has not reached substantial

completion, the revenue from the tax shall be deposited

by the county in the economic development, community

infrastructure and tourism fund maintained by the county]

which shall be deposited by the municipality and used for

the purposes as provided for in paragraph (2).

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§ 8812.  Exemptions from taxation.

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(a)  General rule.--The following property shall be exempt

from all county, city, borough, town, township, road, poor,

county institution district and school real estate taxes:

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(b)  Exceptions.--

(1)  Except as otherwise provided in subsection [(a)(11),

(13)] (a)(13) and (15), all property, real or personal, other

than that which is actually and regularly used and occupied

for the purposes specified in this section, and all property

from which any income or revenue is derived, other than from

recipients of the bounty of the institution or charity, shall

be subject to taxation, except where exempted by law for

State purposes.

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§ 8844.  Notices, appeals and certification of values.

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(c)  Annual appeal deadline.--

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(3)  The county commissioners may designate a date no

earlier than August 1 as the date on or before which any

person desiring to appeal from any assessment shall file with

the board an appeal as long as the notice by publication

required under [this chapter] section 8841(d)(1) is given at

least two weeks prior to the date designated in accordance

with this paragraph.

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(e)  Appeals.--

(1)  The board shall meet for the hearing of appeals and

shall meet for this purpose until all appeals have been heard

and acted upon. The board shall have the power to compel the

attendance of witnesses and the furnishing of documents. For

the purpose of examining witnesses, any member of the board

may administer oaths. All appeals other than appeals brought

under section 8841(c) shall be heard and acted upon no later

than October 31. When an appeal has been filed, the board

shall notify the appellant, property owner and each affected

taxing district of the time and place of the hearing. Each

party attending the hearing shall have the right to examine

any witness. The notice shall be mailed to the appellant at

the address designated in the appeal. Notices required by

this section shall be mailed no later than 20 days preceding

the appeal. Any appellant who fails to appear for the hearing

at the time fixed shall be conclusively presumed to have

abandoned the appeal unless the hearing date is rescheduled

by the mutual consent of the appellant and the board.

(2)  In any assessment appeal, the board shall determine

the market value of the property as of the date such appeal

was filed before the board and shall apply the established

predetermined ratio to that value, unless the common level

ratio last published by the State Tax Equalization Board

varies by more than 15% from the established predetermined

ratio, in which case the board shall apply that same common

level ratio to the market value of the property. Nothing in

this paragraph shall prevent an appellant from appealing a

base-year valuation without reference to ratio. When the

board has completed the appeal hearings, it shall give

written notice of its decision to the appellant, property

owner and affected taxing districts no later than November

15. The county assessment office shall make the appropriate

changes in the assessment roll to conform to the decision of

the board.

(3)  Nothing in this subsection shall be construed to

abridge, alter or limit the right of an appellant to assert a

challenge under section 1 of Article VIII of the Constitution

of Pennsylvania.

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§ 8854.  Appeals to court.

(a)  Court of common pleas.--

(1)  Following an appeal to the board, any appellant,

property owner or affected taxing district may appeal the

board's decision to the court of common pleas in the county

in which the property is located in accordance with 42

Pa.C.S. § 5571(b) (relating to appeals generally) and local

rules of court.

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Section 2.  Title 53 is amended by adding a section to read:

§ 8862.1.  Grantees of real property to register deed with chief

assessor.

It shall be the duty of every grantee of real property to

register the deed of conveyance in the office of the chief

assessor for the county in which the land or the greater portion

of it in area is situated, within 30 days from the date of

conveyance, unless the deed shall have been previously recorded

in the office of the recorder of deeds. Any person who willfully

fails to comply with the provisions of this section commits a

summary offense and shall, upon conviction, be sentenced to pay

a fine of not less than $50 and not more than $100.

Section 2 3.  This act shall take effect in 60 days.

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