PRINTER'S NO. 2307
No. 1804 Session of 1975
INTRODUCED BY ECKENSBERGER, SCHWEDER, ZWIKL, ZELLER,
PRENDERGAST, RITTER, KOWALYSHYN AND RUGGIERO, OCTOBER 1, 1975
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, OCTOBER 1, 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," authorizing taxing authorities to exempt
11 certain types of land.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of May 22, 1933 (P.L.853, No.155), known
15 as "The General County Assessment Law," is amended by adding a
16 section to read:
17 Section 206. Additional Authorized Exemptions from
18 Taxation.--(a) As used in this section, "undeveloped land" shall
19 mean land not immediately or necessarily appurtenant to a
20 building and free of any improvements; provided, however, that
21 water lines, sewer lines, telephone lines, gas lines and
22 electrical power lines, access roads and rough grading performed
1 in advance of individual site preparation shall not be
2 considered improvements for the purposes of this section.
3 (b) When authorized by the local taxing authority, all or
4 part of the undeveloped land owned by a nonprofit industrial
5 development corporation and not under the control of, or
6 occupied or used by, any other person or organization may, for a
7 period not to exceed ten years, be exempt from all or part of
8 the county, city, borough, town, township, road, poor and school
9 tax.
10 Section 2. This act shall take effect January 1, 1976.
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