PRINTER'S NO. 1442
No. 1251 Session of 1975
INTRODUCED BY MEBUS, BURNS, LEVI, GRING, NOYE AND
W. D. HUTCHINSON, MAY 6, 1975
REFERRED TO COMMITTEE ON URBAN AFFAIRS, MAY 7, 1975
AN ACT
1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2 act relating to taxation; designating the subjects, property
3 and persons subject to and exempt from taxation for all local
4 purposes; providing for and regulating the assessment and
5 valuation of persons, property and subjects of taxation for
6 county purposes, and for the use of those municipal and
7 quasi-municipal corporations which levy their taxes on county
8 assessments and valuations; amending, revising and
9 consolidating the law relating thereto; and repealing
10 existing laws," providing an exemption for vacant school
11 property.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Clause (4) of subsection (a) of section 204, act
15 of May 22, 1933 (P.L.853, No.155), known as "The General County
16 Assessment Law," amended September 22, 1972 (P.L.868, No.197),
17 is amended to read:
18 Section 204. Exemptions from Taxation.--(a) The following
19 property shall be exempt from all county, city, borough, town,
20 township, road, poor and school tax, to wit:
21 * * *
22 (4) All schoolhouses and all vacant property to be used for
1 future school purposes belonging to any county, borough or
2 school district, with the ground thereto annexed and necessary
3 for the occupancy and enjoyment of the same, except that there
4 shall be no exemption for grading, paving, curbing,
5 macadamizing, maintenance, or improvement of streets or roads
6 and constructing sewers and sidewalks and other municipal
7 improvements abutting land owned by a school district other than
8 any school district of the first class or first class A or
9 school district of the second, third or fourth class which is
10 coterminous with a city, borough, town or township, except that
11 any such school district of the second, third or fourth class
12 coterminous with a city, borough, town or township may agree to
13 pay all or part of any such assessments or charges and except as
14 relates to vacant property to be used for future school purposes
15 which shall be exempt for a period of two years from the date of
16 acquisition with the exemption removed retroactively to that
17 date if the property is disposed of by the school district
18 during the two-year period or it is not used for school purposes
19 within that time.
20 * * *
21 Section 2. This act shall take effect immediately.
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