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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY YAW, KASUNIC, MENSCH AND WOZNIAK, MARCH 7, 2011 |
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| REFERRED TO FINANCE, MARCH 7, 2011 |
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| AN ACT |
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1 | Amending Title 53 (Municipalities Generally) of the Pennsylvania |
2 | Consolidated Statutes, in consolidated county assessment, |
3 | further providing for subjects of local taxation, for changes |
4 | in assessed valuation, for assessment of lands divided by |
5 | boundary lines and for separate assessment of coal and |
6 | surface. |
7 | The General Assembly of the Commonwealth of Pennsylvania |
8 | hereby enacts as follows: |
9 | Section 1. Sections 8811(a), 8817, 8818(e) and 8819 of Title |
10 | 53 of the Pennsylvania Consolidated Statutes, added October 27, |
11 | 2010 (P.L.895, No.93), are amended to read: |
12 | § 8811. Subjects of local taxation. |
13 | (a) Subjects of taxation enumerated.--Except as provided in |
14 | subsection (b), all subjects and property made taxable by the |
15 | laws of this Commonwealth for county, city, borough, town, |
16 | township and school district purposes shall, as provided in this |
17 | chapter, be valued and assessed at the annual rates, including |
18 | all: |
19 | (1) Real estate, namely: |
20 | (i) houses; |
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1 | (ii) house trailers and mobile homes permanently |
2 | attached to land or connected with water, gas, electric |
3 | or sewage facilities; |
4 | (iii) buildings permanently attached to land or |
5 | connected with water, gas, electric or sewage facilities; |
6 | (iv) lands, lots of ground and ground rents, trailer |
7 | parks and parking lots; |
8 | (v) mills and manufactories of all kinds, furnaces, |
9 | forges, bloomeries, distilleries, sugar houses, malt |
10 | houses, breweries, tan yards, fisheries, ferries and |
11 | wharves; |
12 | (vi) all office buildings; |
13 | (vii) that portion of a steel, lead, aluminum or |
14 | like melting and continuous casting structure which |
15 | encloses or provides shelter or protection from the |
16 | elements for the various machinery, tools, appliances, |
17 | equipment, materials or products involved in the mill, |
18 | mine, manufactory or industrial process; [and] |
19 | (viii) telecommunication towers that have become |
20 | affixed to land[.]; and |
21 | (ix) Natural gas royalty interests derived from the |
22 | Marcellus Shale, irrespective of the well location. |
23 | (2) All other things now taxable by the laws of this |
24 | Commonwealth for taxing districts. |
25 | * * * |
26 | § 8817. Changes in assessed valuation. |
27 | (a) [General rule] When authorized.-- |
28 | (1) In addition to other authorization provided in this |
29 | chapter, the assessors may change the assessed valuation on |
30 | real property when a parcel of land is subdivided into |
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1 | smaller parcels or when improvements are made to real |
2 | property or existing improvements are removed from real |
3 | property or are destroyed. |
4 | (2) The recording of a subdivision plan shall not |
5 | constitute grounds for assessment increases until lots are |
6 | sold or improvements are installed. |
7 | (3) The painting of a building or the normal regular |
8 | repairs to a building aggregating $2,500 or less in value |
9 | annually shall not be deemed cause for a change in valuation. |
10 | (a.1) Marcellus Shale royalty interests.--The assessors |
11 | shall change the assessed valuation on natural gas royalty |
12 | interests derived from the Marcellus Shale on an annual basis. |
13 | (b) Construction.--A change in the assessed valuation on |
14 | real property authorized or required by this section shall not |
15 | be construed as a spot reassessment under section 8843 (relating |
16 | to spot reassessment). |
17 | § 8818. Assessment of lands divided by boundary lines. |
18 | * * * |
19 | (e) Assessment of coal and natural gas underlying lands |
20 | divided by county, city, township or borough boundary lines.-- |
21 | Where coal or, from the Marcellus Shale, natural gas is lying |
22 | underneath lands that are divided by county, city, township or |
23 | borough lines, and the ownership of the coal or natural gas has |
24 | been severed from the ownership of the strata or surface, the |
25 | county assessment office shall assess each division of coal or |
26 | natural gas in the municipality in which it actually lies. |
27 | § 8819. Separate assessment of [coal] minerals and surface. |
28 | (a) Coal.--The county assessment office shall assess coal |
29 | and surface separately in cases where the owner or life tenant |
30 | of land does not have the right to mine the coal underlying the |
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1 | surface. |
2 | (b) Marcellus Shale royalty interests.--The county |
3 | assessment office shall assess natural gas royalty interests |
4 | derived from the Marcellus Shale separately in cases where the |
5 | owner or life tenant of land does not have the right to extract |
6 | the natural gas underlying the surface. |
7 | Section 2. This act shall take effect in 60 days. |
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