Regular Session 2015-2016 Senate Bill 0477 P.N. 0422

PRINTER'S NO. 422

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

477

Session of

2015

INTRODUCED BY RAFFERTY, GREENLEAF AND BROWNE, FEBRUARY 13, 2015

REFERRED TO FINANCE, FEBRUARY 13, 2015

AN ACT

Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An

act relating to taxation; designating the subjects, property

and persons subject to and exempt from taxation for all local

purposes; providing for and regulating the assessment and

valuation of persons, property and subjects of taxation for

county purposes, and for the use of those municipal and

quasi-municipal corporations which levy their taxes on county

assessments and valuations; amending, revising and

consolidating the law relating thereto; and repealing

existing laws," in subjects of taxation, further providing

for subjects of taxation and repealing provisions relating to

limitation upon taxation; in triennial and inter-triennial

assessments, repealing provisions relating to valuation of

mobilehomes or house trailers; and further providing for

recorder of deeds in certain counties to furnish record of

conveyances and compensation.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 201(a) of the act of May 22, 1933

(P.L.853, No.155), known as The General County Assessment Law,

amended December 23, 2013 (P.L.1261, No.130), is amended to

read:

Section 201. Subjects of Taxation Enumerated.--The following

subjects and property shall, as hereinafter provided, be valued

and assessed, and subject to taxation for all county, city,

borough, town, township, school and poor purposes at the annual

rate:

(a) All real estate, to wit: Houses, excluding house

trailers and mobilehomes, buildings permanently attached to land

or connected with water, gas, electric or sewage facilities,

buildings, lands, lots of ground and ground rents, trailer parks

and parking lots, mills and manufactories of all kinds,

furnaces, forges, bloomeries, distilleries, sugar houses, malt

houses, breweries, tan yards, fisheries, and ferries, wharves,

all office type construction of whatever kind, that portion of a

steel, lead, aluminum or like melting and continuous casting

structures which enclose, provide shelter or protection from the

elements for the various machinery, tools, appliances,

equipment, materials or products involved in the mill, mine,

manufactory or industrial process, and all other real estate not

exempt by law from taxation. Machinery, tools, appliances and

other equipment contained in any mill, mine, manufactory or

industrial establishment shall not be considered or included as

a part of the real estate in determining the value of such mill,

mine, manufactory or industrial establishment. No office type

construction of whatever kind shall be excluded from taxation

but shall be considered a part of real property subject to

taxation. That portion of a steel, lead, aluminum or like

melting and continuous casting structure which encloses,

provides shelter or protection from the elements for the various

machinery, tools, appliances, equipment, materials or products

involved in the mill, mine, manufactory or industrial process

shall be considered as part of real property subject to

taxation. No silo used predominately for processing or storage

of animal feed incidental to operation of the farm on which it

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is located, no free-standing detachable grain bin or corn crib

used exclusively for processing or storage of animal feed

incidental to the operation of the farm on which it is located

and no in-ground and above-ground structures and containments

used predominantly for processing and storage of animal waste

and composting facilities incidental to operation of the farm on

which the structures and containments are located, shall be

included in determining the value of real estate used

predominantly as a farm: Provided, That for the tax or fiscal

year beginning on or after the first day of January, one

thousand nine hundred fifty-eight, eighty per centum of the

assessed value of any such machinery, tools, appliances and

other equipment located in counties of the second class as well

as in all cities of the third class, boroughs, townships, school

districts of the second, third and fourth class, and

institutional districts in counties of the second class, shall

be considered and included in determining the value of such

mill, mine, manufactory or industrial establishment: Provided

further, That for the tax or fiscal year beginning on or after

the first day of January, one thousand nine hundred fifty-nine,

sixty per centum of the assessed value of any such machinery,

tools, appliances and other equipment located in said political

subdivisions, shall be considered and included in determining

the value of such mill, mine, manufactory or industrial

establishment: Provided further, That for the tax or fiscal year

beginning on or after the first day of January, one thousand

nine hundred sixty, forty per centum of the assessed value of

any such machinery, tools, appliances and other equipment

located in said political subdivisions, shall be considered and

included in determining the value of such mill, mine,

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manufactory or industrial establishment: Provided further, That

for the tax or fiscal year beginning on or after the first day

of January, one thousand nine hundred sixty-one, twenty per

centum of the assessed value of any such machinery, tools,

appliances and other equipment located in said political

subdivisions, shall be considered and included in determining

the value of such mill, mine, manufactory or industrial

establishment: Provided further, That for the tax or fiscal

years beginning on or after the first day of January, one

thousand nine hundred sixty-two, no portion of the value of any

such machinery, tools, appliances and other equipment regardless

of where located, shall be considered and included in

determining the value of such mill, mine, manufactory or

industrial establishment: Provided further, That nothing

contained in this section of this act shall be construed as an

intent to provide for the valuing and assessing and subjecting

to taxation for purposes of any city of the second class or any

school district of the first class A any such machinery, tools,

appliances and other equipment: And provided further, That such

exclusion of silos used predominantly for processing or storage

of animal feed incidental to operation of the farm on which the

silo is located shall be included in determining the value of

real estate used predominantly as a farm shall become effective

for taxes to be levied for the tax or fiscal year beginning on

or after the first day of January, one thousand nine hundred

seventy-four: And provided further, That such exclusion of free-

standing detachable grain bins and corn cribs used exclusively

for processing or storage of animal feed incidental to operation

of the farm on which the grain bin or corn crib is located shall

become effective in determining the value of real estate used

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predominantly as a farm for taxes to be levied for the tax or

fiscal year beginning on or after the first day of January, one

thousand nine hundred eighty-five. No amusement park rides shall

be assessed or taxed as real estate regardless of whether they

have become affixed to the real estate. No high tunnel shall be

assessed or taxed as real estate regardless of whether the

structure has become affixed to the real estate.

* * *

Section 2. Sections 203.1 and 402.1 of the act, added

September 23, 1961 (P.L.1601, No.677), are repealed:

[Section 203.1. Limitation Upon Taxation.--A mobilehome or

house trailer upon which a real property tax is levied as

provided by law shall not be subject to any tax not levied on

other real property in the political subdivision, except that

such property shall be deemed tangible personal property with

respect to the act of March 6, 1956 (P.L.1228), known as the

"Selective Sales and Use Tax Act."

Section 402.1. Valuation of Mobilehomes or House Trailers.--

It shall be the duty of the several elected and appointed

assessors of the political subdivisions to assess, rate and

value all mobilehomes and house trailers within their

subdivisions according to the actual value thereof and prices

for which the same would separately bona fide sell. The land

upon which such mobilehome or house trailer is located at the

time of assessment shall be valued separately, and shall not

include the value of the house trailer or mobilehome located

thereon.]

Section 3. Section 407 of the act, amended September 23,

1961 (P.L.1601, No.677), December 14, 1967 (P.L.846, No.369) and

July 8, 1969 (P.L.130, No.54), is amended to read:

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Section 407. (a) Recorder of Deeds in Certain Counties to

Furnish Record of Conveyances; Compensation.--It shall be the

duty of the recorder of deeds in each county of the second A,

third, fourth, fifth, sixth, seventh and eighth classes to keep

a daily record, separate and apart from all other records, of

every deed or conveyance of land in said county entered in his

office for recording which record shall set forth the following

information to wit: The date of the deed or conveyance, the

names of the grantor and grantee, the consideration mentioned in

the deed, the location of the property as to city, borough,

ward, town or township, the acreage of the land conveyed, if

mentioned, and if the land conveyed be a lot or lots on a

recorded plan, the number or numbers by which the same may be

designated on the plan, if mentioned in the deed; and it shall

be the further duty of the recorder, on the first Monday of each

month, to file the aforesaid daily record in the commissioner's

office, or office of the board for the assessment and revision

of taxes, of the proper county, together with his certificate,

appended thereto, that such record is correct; and the recorder

of deeds shall charge, and collect from the person presenting a

deed of conveyance for record, the sum of fifteen (15) cents,

when it contains but one description of land, and ten (10) cents

for each additional description therein described, which sum

shall be in full compensation for his services under this act.

(b) Statement of Conveyances to Be Furnished Assessors.--It

shall be the duty of the county commissioners, or board for the

assessment and revision of taxes, of such counties, upon receipt

of such daily report from the office of the recorder of deeds,

to keep the same on file in their office; and, prior to the

making of the annual and of the triennial assessment, to deliver

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to the elected or appointed assessor or assessors of each city,

borough, ward, town, township or district, before he shall enter

upon the discharge of his duty as assessor of the real estate in

his district, a statement or statements of all such deeds and

conveyances of all such real estate within said district,

together with all the information regarding the same as set

forth in this section, to be used by such assessor or assessors

in making the assessment in the name of the owners of the real

estate and in ascertaining the value of such real estate.

[All mobilehome court operators which shall mean every person

who leases land to two or more persons for the purpose of

allowing such persons to locate thereon a mobilehome or house

trailer which is subject to real property taxation shall

maintain a record of all such leases which shall be opened for

inspection at all reasonable times by the tax assessor of the

political subdivision. As part of such record, the court

operator shall note the arrival of each mobilehome or house

trailer, the make or manufacturer thereof, the serial number,

the number of occupants, their names and ages, and their last

prior residence address. Each month the mobilehome court

operator shall send a record to the tax assessor of the

political subdivision of the arrivals and departures during the

prior month of mobilehomes or house trailers on his land.]

Assessment.--It shall be the duty of such assessor or assessors

in such counties, in making the triennial assessment and the

intermediate annual assessments, to ascertain the owner or

owners of each tract, piece, parcel or lot of ground assessed,

at the time of such assessment, and to assess the same in the

name of the then owner or owners, as thus appears in such

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statement, unless to his personal knowledge there has been

thereafter a change in the ownership so that such tract, piece,

parcel or lot of real estate shall be assessed in the name of

the then owner or owners.[, except that all mobilehomes or house

trailers shall be assessed in the name of the then owner or

owners of such mobilehome or house trailer, who shall be the

person or persons named in the title of such mobilehome or house

trailer irrespective of whether the title is issued by this

State or another state.

(d) Notification of Mobilehome or House Trailer Owner.--Each

person in whose name a mobilehome or house trailer is assessed,

rated or valued as provided in this act, shall be notified in

writing by the assessor that it shall be unlawful for any person

to remove the mobilehome or house trailer from the taxing

district without first having obtained removal permits from the

local tax collector.

(e) Removal Permits.--The local tax collector shall issue

removal permits upon application therefor whenever a fee of two

dollars ($2) and all taxes levied and assessed on the mobilehome

or house trailer to be moved are paid.

(f) Penalty.--Any person who moves a mobilehome or house

trailer from the territorial limits of the taxing district

without first having obtained a removal permit issued under this

act shall, upon summary conviction thereof, be sentenced to pay

a fine of one hundred dollars ($100) and costs of prosecution or

undergo imprisonment for not more than thirty days, or both.]

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

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