designed and used exclusively for living quarters or commercial
purposes, but only incidentally operated on a highway.
* * *
Section 2. Sections 8811(a)(1) and 8821 of Title 53 are
amended to read:
§ 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] manufactured homes and mobile
homes permanently attached to land or connected with
water, gas, electric 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,
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