1Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An 
2act relating to taxation; designating the subjects, property 
3and persons subject to and exempt from taxation for all local 
4purposes; providing for and regulating the assessment and 
5valuation of persons, property and subjects of taxation for 
6county purposes, and for the use of those municipal and 
7quasi-municipal corporations which levy their taxes on county 
8assessments and valuations; amending, revising and 
9consolidating the law relating thereto; and repealing 
10existing laws," further providing for subjects of taxation; 
11repealing provisions relating to limitation upon taxation and 
12to valuation of mobilehomes or house trailers; and further 
13providing for recorder of deeds in certain counties to 
14furnish record of conveyances and compensation.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

17Section 1. Section 201(a) of the act of May 22, 1933 
18(P.L.853, No.155), known as The General County Assessment Law, 
19amended October 4, 2002 (P.L.823, No.124), is amended to read:

20Section 201. Subjects of Taxation Enumerated.--The following
21subjects and property shall, as hereinafter provided, be valued
22and assessed, and subject to taxation for all county, city,
23borough, town, township, school and poor purposes at the annual
24rate:

1(a) All real estate, to wit: Houses, excluding house
2trailers and mobilehomes, buildings permanently attached to land
3or connected with water, gas, electric or sewage facilities,
4buildings, lands, lots of ground and ground rents, trailer parks
5and parking lots, mills and manufactories of all kinds,
6furnaces, forges, bloomeries, distilleries, sugar houses, malt
7houses, breweries, tan yards, fisheries, and ferries, wharves,
8all office type construction of whatever kind, that portion of a
9steel, lead, aluminum or like melting and continuous casting
10structures which enclose, provide shelter or protection from the
11elements for the various machinery, tools, appliances,
12equipment, materials or products involved in the mill, mine,
13manufactory or industrial process, and all other real estate not
14exempt by law from taxation. Machinery, tools, appliances and
15other equipment contained in any mill, mine, manufactory or
16industrial establishment shall not be considered or included as
17a part of the real estate in determining the value of such mill,
18mine, manufactory or industrial establishment. No office type
19construction of whatever kind shall be excluded from taxation
20but shall be considered a part of real property subject to
21taxation. That portion of a steel, lead, aluminum or like
22melting and continuous casting structure which encloses,
23provides shelter or protection from the elements for the various
24machinery, tools, appliances, equipment, materials or products
25involved in the mill, mine, manufactory or industrial process
26shall be considered as part of real property subject to
27taxation. No silo used predominately for processing or storage
28of animal feed incidental to operation of the farm on which it
29is located, no free-standing detachable grain bin or corn crib
30used exclusively for processing or storage of animal feed

1incidental to the operation of the farm on which it is located
2and no in-ground and above-ground structures and containments
3used predominantly for processing and storage of animal waste
4and composting facilities incidental to operation of the farm on
5which the structures and containments are located, shall be
6included in determining the value of real estate used
7predominantly as a farm: Provided, That for the tax or fiscal
8year beginning on or after the first day of January, one
9thousand nine hundred fifty-eight, eighty per centum of the
10assessed value of any such machinery, tools, appliances and
11other equipment located in counties of the second class as well
12as in all cities of the third class, boroughs, townships, school
13districts of the second, third and fourth class, and
14institutional districts in counties of the second class, shall
15be considered and included in determining the value of such
16mill, mine, manufactory or industrial establishment: Provided
17further, That for the tax or fiscal year beginning on or after
18the first day of January, one thousand nine hundred fifty-nine,
19sixty per centum of the assessed value of any such machinery,
20tools, appliances and other equipment located in said political
21subdivisions, shall be considered and included in determining
22the value of such mill, mine, manufactory or industrial
23establishment: Provided further, That for the tax or fiscal year
24beginning on or after the first day of January, one thousand
25nine hundred sixty, forty per centum of the assessed value of
26any such machinery, tools, appliances and other equipment
27located in said political subdivisions, shall be considered and
28included in determining the value of such mill, mine,
29manufactory or industrial establishment: Provided further, That
30for the tax or fiscal year beginning on or after the first day

1of January, one thousand nine hundred sixty-one, twenty per
2centum of the assessed value of any such machinery, tools,
3appliances and other equipment located in said political
4subdivisions, shall be considered and included in determining
5the value of such mill, mine, manufactory or industrial
6establishment: Provided further, That for the tax or fiscal
7years beginning on or after the first day of January, one
8thousand nine hundred sixty-two, no portion of the value of any
9such machinery, tools, appliances and other equipment regardless
10of where located, shall be considered and included in
11determining the value of such mill, mine, manufactory or
12industrial establishment: Provided further, That nothing
13contained in this section of this act shall be construed as an
14intent to provide for the valuing and assessing and subjecting
15to taxation for purposes of any city of the second class or any
16school district of the first class A any such machinery, tools,
17appliances and other equipment: And provided further, That such
18exclusion of silos used predominantly for processing or storage
19of animal feed incidental to operation of the farm on which the
20silo is located shall be included in determining the value of
21real estate used predominantly as a farm shall become effective
22for taxes to be levied for the tax or fiscal year beginning on
23or after the first day of January, one thousand nine hundred
24seventy-four: And provided further, That such exclusion of free-
25standing detachable grain bins and corn cribs used exclusively
26for processing or storage of animal feed incidental to operation
27of the farm on which the grain bin or corn crib is located shall
28become effective in determining the value of real estate used
29predominantly as a farm for taxes to be levied for the tax or
30fiscal year beginning on or after the first day of January, one

1thousand nine hundred eighty-five. No amusement park rides shall
2be assessed or taxed as real estate regardless of whether they
3have become affixed to the real estate.

4* * *

5Section 2. Sections 203.1 and 402.1 of the act, added
6September 23, 1961 (P.L.1601, No.677), are repealed:

7[Section 203.1. Limitation Upon Taxation.--A mobilehome or
8house trailer upon which a real property tax is levied as
9provided by law shall not be subject to any tax not levied on
10other real property in the political subdivision, except that
11such property shall be deemed tangible personal property with
12respect to the act of March 6, 1956 (P.L.1228), known as the
13"Selective Sales and Use Tax Act."

14Section 402.1. Valuation of Mobilehomes or House Trailers.--
15It shall be the duty of the several elected and appointed
16assessors of the political subdivisions to assess, rate and
17value all mobilehomes and house trailers within their
18subdivisions according to the actual value thereof and prices
19for which the same would separately bona fide sell. The land
20upon which such mobilehome or house trailer is located at the
21time of assessment shall be valued separately, and shall not
22include the value of the house trailer or mobilehome located
23thereon.]

24Section 3. Section 407 of the act, amended September 23, 
251961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and 
26July 8, 1969 (P.L.130, No.54), is amended to read:

27Section 407. (a) Recorder of Deeds in Certain Counties to
28Furnish Record of Conveyances; Compensation.--It shall be the
29duty of the recorder of deeds in each county of the second A,
30third, fourth, fifth, sixth, seventh and eighth classes to keep

1a daily record, separate and apart from all other records, of
2every deed or conveyance of land in said county entered in his
3office for recording which record shall set forth the following
4information to wit: The date of the deed or conveyance, the
5names of the grantor and grantee, the consideration mentioned in
6the deed, the location of the property as to city, borough,
7ward, town or township, the acreage of the land conveyed, if
8mentioned, and if the land conveyed be a lot or lots on a
9recorded plan, the number or numbers by which the same may be
10designated on the plan, if mentioned in the deed; and it shall
11be the further duty of the recorder, on the first Monday of each
12month, to file the aforesaid daily record in the commissioner's
13office, or office of the board for the assessment and revision
14of taxes, of the proper county, together with his certificate,
15appended thereto, that such record is correct; and the recorder
16of deeds shall charge, and collect from the person presenting a
17deed of conveyance for record, the sum of fifteen (15) cents,
18when it contains but one description of land, and ten (10) cents
19for each additional description therein described, which sum
20shall be in full compensation for his services under this act.

21(b) Statement of Conveyances to Be Furnished Assessors.--It
22shall be the duty of the county commissioners, or board for the
23assessment and revision of taxes, of such counties, upon receipt
24of such daily report from the office of the recorder of deeds,
25to keep the same on file in their office; and, prior to the
26making of the annual and of the triennial assessment, to deliver
27to the elected or appointed assessor or assessors of each city,
28borough, ward, town, township or district, before he shall enter
29upon the discharge of his duty as assessor of the real estate in
30his district, a statement or statements of all such deeds and

1conveyances of all such real estate within said district,
2together with all the information regarding the same as set
3forth in this section, to be used by such assessor or assessors
4in making the assessment in the name of the owners of the real
5estate and in ascertaining the value of such real estate.

6[All mobilehome court operators which shall mean every person
7who leases land to two or more persons for the purpose of
8allowing such persons to locate thereon a mobilehome or house
9trailer which is subject to real property taxation shall
10maintain a record of all such leases which shall be opened for
11inspection at all reasonable times by the tax assessor of the
12political subdivision. As part of such record, the court
13operator shall note the arrival of each mobilehome or house
14trailer, the make or manufacturer thereof, the serial number,
15the number of occupants, their names and ages, and their last
16prior residence address. Each month the mobilehome court
17operator shall send a record to the tax assessor of the
18political subdivision of the arrivals and departures during the
19prior month of mobilehomes or house trailers on his land.]

20(c) Land to Be Assessed in Name of Owner at Time of
21Assessment.--It shall be the duty of such assessor or assessors
22in such counties, in making the triennial assessment and the
23intermediate annual assessments, to ascertain the owner or
24owners of each tract, piece, parcel or lot of ground assessed,
25at the time of such assessment, and to assess the same in the
26name of the then owner or owners, as thus appears in such
27statement, unless to his personal knowledge there has been
28thereafter a change in the ownership so that such tract, piece,
29parcel or lot of real estate shall be assessed in the name of
30the then owner or owners.[, except that all mobilehomes or house

1trailers shall be assessed in the name of the then owner or
2owners of such mobilehome or house trailer, who shall be the
3person or persons named in the title of such mobilehome or house
4trailer irrespective of whether the title is issued by this
5State or another state.

6(d) Notification of Mobilehome or House Trailer Owner.--Each
7person in whose name a mobilehome or house trailer is assessed,
8rated or valued as provided in this act, shall be notified in
9writing by the assessor that it shall be unlawful for any person
10to remove the mobilehome or house trailer from the taxing
11district without first having obtained removal permits from the
12local tax collector.

13(e) Removal Permits.--The local tax collector shall issue
14removal permits upon application therefor whenever a fee of two
15dollars ($2) and all taxes levied and assessed on the mobilehome
16or house trailer to be moved are paid.

17(f) Penalty.--Any person who moves a mobilehome or house
18trailer from the territorial limits of the taxing district
19without first having obtained a removal permit issued under this
20act shall, upon summary conviction thereof, be sentenced to pay
21a fine of one hundred dollars ($100) and costs of prosecution or
22undergo imprisonment for not more than thirty days, or both.]

23Section 4. This act shall take effect in 60 days.