AN ACT

 

1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in taxation and assessments general
3provisions, further defining "owner."

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. The definition of "owner" in section 8401 of
7Title 53 of the Pennsylvania Consolidated Statutes is amended to
8read:

9§ 8401. Definitions.

10The following words and phrases when used in this subpart
11shall have the meanings given to them in this section unless the
12context clearly indicates otherwise:

13* * *

14"Owner." Includes any of the following:

15(1) A joint tenant or tenant in common.

16(2) A person who is purchasing real property under a
17contract.

18(3) A partial owner.

1(4) A person who owns real property as a result of being
2a beneficiary of a will or trust or as a result of intestate
3succession.

4(5) A person who owns or is purchasing a dwelling on
5leased land.

6(6) A person holding a life lease in real property
7previously sold or transferred to another or a tenant who 
8possesses and resides under a life lease and is contractually 
9responsible for making all necessary real estate tax 
10payments.

11(7) A person in possession under a life estate.

12(8) A grantor who has placed the real property in a
13revocable trust.

14(9) A member of a cooperative as defined in 68 Pa.C.S. § 
154103 (relating to definitions).

16(10) A unit owner of a condominium as defined in 68 
17Pa.C.S. § 3103 (relating to definitions).

18(11) A partner of a family farm partnership or a
19shareholder of a family farm corporation as the terms are
20defined in section 1101-C of the act of March 4, 1971 (P.L.6, 
21No.2), known as the Tax Reform Code of 1971.

22* * *

23Section 2. This act shall take effect in 60 days.