S0638B1309A04675 KMK:AMY 11/18/13 #90 A04675







Printer's No. 1309


1Amend Bill, page 1, line 13, by inserting after "for"

2 definitions and for

3Amend Bill, page 3, lines 2 through 4, by striking out all of
4said lines and inserting

5Section 1. Section 102 of the act of May 22, 1933 (P.L.853,
6No.155), known as The General County Assessment Law, is amended
7by adding a definition to read:

8Section 102. Definitions.--The following words and phrases
9shall, for the purpose of this act, have the meanings
10respectively ascribed to them in this section, except where the
11context clearly indicates a different meaning:

12* * *

13"High tunnel" shall mean a structure which meets the

15(1) Is used for the production, processing, keeping,
16storing, sale or shelter of an agricultural commodity as defined
17in section 2 of the act of December 19, 1974 (P.L.973, No.319),
18known as the "Pennsylvania Farmland and Forest Land Assessment
19Act of 1974," or for the storage of agricultural equipment or

21(2) Is constructed consistent with all of the following:

22(i) Has a metal, wood or plastic frame.

23(ii) When covered, has a plastic, woven textile or other
24flexible covering.

25(iii) Has a floor made of soil, crushed stone, matting,
26pavers or a floating concrete slab.

27Section 2. Section 201(a) of the act, amended October 4,
282002 (P.L.873, No.124), is amended to read:

29Amend Bill, page 6, lines 12 through 21, by striking out "No 
30covered agricultural" in line 12 and all of lines 13 through 21
31and inserting

32 No high tunnel shall be assessed or taxed as real estate
33regardless of whether the structure has become affixed to
34the real estate.

1Amend Bill, page 6, line 23, by striking out "2" and

3 3


See A04675 in
the context
of SB0638