PRINTER'S NO. 945
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
785
Session of
2015
INTRODUCED BY EICHELBERGER, McGARRIGLE, HUTCHINSON, WOZNIAK AND
BLAKE, MAY 15, 2015
REFERRED TO LOCAL GOVERNMENT, MAY 15, 2015
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for subjects of local taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8811(a) of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
ยง 8811. Subjects of local taxation.
(a) Subjects of taxation enumerated.--Except as provided in
subsection (b), all subjects and property made taxable by the
laws of this Commonwealth for county, city, borough, town,
township and school district purposes shall, as provided in this
chapter, be valued and assessed at the annual rates, including
all:
(1) Real estate, namely:
(i) houses;
(ii) house trailers and mobile homes permanently
attached to land or connected with water, gas, electric
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or sewage facilities;
(iii) buildings [permanently attached to land or
connected with water, gas, electric or sewage
facilities];
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or 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; and
(viii) telecommunication towers that have become
affixed to land.
(2) All other things now taxable by the laws of this
Commonwealth for taxing districts.
* * *
Section 2. This act shall take effect immediately.
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