HOUSE AMENDED

 

PRIOR PRINTER'S NOS. 1725, 1803

PRINTER'S NO.  2179

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

SENATE BILL

 

No.

1301

Session of

2011

  

  

INTRODUCED BY WILLIAMS, KITCHEN, STACK, HUGHES, WASHINGTON, FARNESE AND TARTAGLIONE, OCTOBER 26, 2011

  

  

AS REPORTED FROM COMMITTEE ON URBAN AFFAIRS, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 9, 2012   

  

  

  

AN ACT

  

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Amending Title 53 (Municipalities Generally) of the Pennsylvania

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Consolidated Statutes, in assessments of persons and

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property, further providing for definitions and for

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administration and procedure; and providing for

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applicability.

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The General Assembly of the Commonwealth of Pennsylvania

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hereby enacts as follows:

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Section 1.  The definition of "board" in section 8582 of

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Title 53 of the Pennsylvania Consolidated Statutes is amended to

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read:

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§ 8582.  Definitions.

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The following words and phrases when used in this subchapter

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shall have the meanings given to them in this section unless the

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context clearly indicates otherwise:

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* * *

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"Board."  Any of the following:

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(1)  "Board."  As defined in [the act of June 26, 1931,

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(P.L.1379, No.348), referred to as the Third Class County

 


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Assessment Board Law.

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(2)  "Board."  As defined in the act of May 21, 1943

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(P.L.571, No.254), known as The Fourth to Eighth Class County

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Assessment Law.] section 8802 (relating to definitions).

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[(3)] (2)  "Board of Property Assessment, Appeals and

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Review."  The Board of Property Assessment, Appeals and

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Review in a county of the second class under the act of June

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21, 1939 (P.L.626, No.294), referred to as the Second Class

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County Assessment Law or a similar body established by a home

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rule county.

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[(4)] (3)  "Board of Revision of Tax and Appeals."  The

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board of revision of taxes and appeals in cities of the third

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class.

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(4)  The body with responsibility for the making of

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assessments of real property in a city of the first class.

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* * *

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Section 2.  Section 8584(b) and (c) of Title 53 are amended

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to read:

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§ 8584.  Administration and procedure.

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* * *

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(b)  Filing deadlines; renewal of application.--Applications

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shall be filed with the assessor not later than March 1 of each

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year; provided that, in a city of the first class, the

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application shall be filed with the assessor not later than a

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date set by the governing body, which date shall be no later

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than December 1 of the year prior to the year in which the

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exclusion shall first apply. The governing body of a county may

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adopt a schedule for review or reapplication for real property

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previously approved as homestead property or farmstead property.

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(c)  Notice of applications and deadlines.--The assessor

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shall provide sufficient notice to the public regarding the

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availability of applications to designate real property as

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homestead property or farmstead property and all filing

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deadlines. The assessor shall make applications available at

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least 75 days before the filing deadline; provided that, in a

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city of the first class, the application shall be available at

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least 60 days before the filing deadline.

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* * *

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Section 2 3.  Title 53 is amended by adding a section to

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read:

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§ 8588.  Applicability.

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Notwithstanding the provisions of section 8405 (relating to

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applicability), the provisions of this subchapter shall apply to

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cities and counties of the first class and to school districts

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of the first class. Any action taken pursuant to this subchapter

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by the governing body of a city of the first class shall apply

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to a city of the first class and to a school district of the

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first class.

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Section 3 4.  This act shall take effect in 60 days 

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immediately.

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