S1258B2410A09695 DMS:JMM 10/06/08 #90 A09695
AMENDMENTS TO SENATE BILL NO. 1258
Sponsor: REPRESENTATIVE SEIP
Printer's No. 2410
1 Amend Title, page 2, line 6, by inserting after "COUNTIES,""
2 expanding the scope of the act; and
3 Amend Title, page 2, line 7, by inserting after "FOR"
4 application of the act and for
5 Amend Bill, page 3, lines 1 through 4, by striking out all of
6 said lines and inserting
7 Section 1. The title of the act of May 21, 1943 (P.L.571,
8 No.254), known as The Fourth to Eighth Class and Selective
9 County Assessment Law, amended November 29, 2006 (P.L.1477,
10 No.167), is amended to read:
11 AN ACT
12 Relating to assessment for taxation in counties of the fourth,
13 fifth, sixth, seventh and eighth classes; designating the
14 subjects, property and persons subject to and exempt from
15 taxation for county, borough, town, township, school, except
16 in cities and county institution district purposes; and
17 providing for and regulating the assessment and valuation
18 thereof for such purposes; creating in each such county a
19 board for the assessment and revision of taxes; defining the
20 powers and duties of such boards; providing for the
21 acceptance of this act by cities; regulating the office of
22 ward, borough, town and township assessors; abolishing the
23 office of assistant triennial assessor in townships of the
24 first class; providing for the appointment of a chief
25 assessor, assistant assessors and other employes; providing
26 for their compensation payable by such counties; prescribing
27 certain duties of and certain fees to be collected by the
28 recorder of deeds and municipal officers who issue building
29 permits; imposing duties on taxables making improvements on
30 land and grantees of land; prescribing penalties; eliminating
31 the triennial assessment; [and] regulating certain
32 assessments in all counties; and providing for appeals by
33 municipalities in selected counties.
34 Section 2. Section 103 of the act is amended and the section
35 is amended by adding a subsection to read:
36 Section 103. Application of Act.--(a) Except as set forth
37 in [subsection (b)] subsections (b) and (b.1), this act shall
38 apply in all counties of the fourth, fifth, sixth, seventh and
1 eighth classes of the Commonwealth.
2 (b) Sections 201(a.1) and 602.4 shall apply to counties of
3 all classes of the Commonwealth.
4 (b.1) Section 706 shall apply to counties of the second
5 class A and third, fourth, fifth, sixth, seventh and eighth
6 classes of the Commonwealth.
7 (c) When the valuations and assessments as provided by this
8 act have been made, all taxation for county, borough, town,
9 township, school purposes, (except in cities), county
10 institution district and poor purposes, within the limits of
11 such counties affected by this act shall be based upon such
12 valuations.
13 Section 3. Section 706 of the act, repealed in part June 3,
14 1971 (P.L.118, No.6), is amended to read:
15 Amend Bill, page 4, by inserting between lines 7 and 8
16 (c) This section shall be subject to section 103(b.1).
17 Section 4. Repeals are as follows:
18 (1) The General Assembly declares that the repeal under
19 paragraph (2) is necessary to effectuate the amendment or
20 addition of the title and sections 103(b.1) and 706 of the
21 act.
22 (2) Section 18 of the act of June 26, 1931 (P.L.1379,
23 No.348), referred to as the Third Class County Assessment
24 Board Law, is repealed.
25 Amend Sec. 2, page 4, line 8, by striking out "2" and
26 inserting
27 5
28 Amend Sec. 2, page 4, line 8, by striking out "706(B)" and
29 inserting
30 706
31 Amend Sec. 3, page 4, line 10, by striking out "3" and
32 inserting
33 6
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