PRIOR PRINTER'S NOS. 2301, 3092 PRINTER'S NO. 3642
No. 1792 Session of 1985
INTRODUCED BY ITKIN, McVERRY, YANDRISEVITS, JOHNSON, WIGGINS,
MICHLOVIC, MRKONIC, PETRONE, DORR, SERAFINI, PISTELLA,
KOSINSKI, MORRIS, VAN HORNE, PRESTON, CARN AND VEON,
OCTOBER 15, 1985
AS RE-REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 11, 1986
AN ACT
1 Amending the act of May 21, 1943 (P.L.349, No.162), entitled, as
2 amended, "An act requiring political subdivisions to refund
3 certain taxes, license fees, penalties, fines or moneys paid
4 thereto, and providing procedure for obtaining such refunds,"
5 requiring interest to be paid on certain overpayments of tax.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Sections 1 and 2 of the act of May 21, 1943
9 (P.L.349, No.162), entitled, as amended, "An act requiring
10 political subdivisions to refund certain taxes, license fees,
11 penalties, fines or moneys paid thereto, and providing procedure
12 for obtaining such refunds," amended June 21, 1957 (P.L.381,
13 No.204), are amended to read:
14 Section 1. (a) Whenever any person or corporation of this
15 Commonwealth has paid or caused to be paid, or hereafter pays or
16 causes to be paid, into the treasury of any political
17 subdivision, directly or indirectly, voluntarily or under
18 protest, any taxes of any sort, license fees, penalties, fines
1 or any other moneys to which the political subdivision is not
2 legally entitled; then, in such cases, the proper authorities of
3 the political subdivision, upon the filing with them of a
4 written and verified claim for the refund of the payment, are
5 hereby directed to make, out of budget appropriations of public
6 funds, refund of such taxes, license fees, penalties, fines or
7 other moneys to which the political subdivision is not legally
8 entitled. Refunds of said moneys shall not be made, unless a
9 written claim therefor is filed, with the political subdivision
10 involved, within [two] three years of payment thereof.
11 (b) The right to a refund afforded by this act may not be
12 resorted to in any case in which the taxpayer involved had or
13 has available under any other statute, ordinance or resolution,
14 a specific remedy by way of review, appeal, refund or otherwise,
15 for recovery of moneys paid as aforesaid, unless the claim for
16 refund is for the recovery of moneys paid under a provision of a
17 statute, ordinance or resolution subsequently held, by final
18 judgment of a court of competent jurisdiction, to be
19 unconstitutional, or under an interpretation of such provision
20 subsequently held by such court, to be erroneous.
21 (c) (1) Any taxpayer who has paid any tax money to which
22 the political subdivision is not legally entitled shall receive
23 interest on such sum of money. Interest shall begin to accrue on <--
24 any tax refund which is not paid by a political subdivision
25 within seventy-five (75) days after the last date prescribed for
26 filing the final return or, in case the final return is filed
27 after the last day for such filing, within seventy-five (75)
28 days of the filing of such return or, in the case where no final
29 return is required, within seventy-five (75) days following
30 receipt of a written request for such refund. No interest shall
19850H1792B3642 - 2 -
1 be paid without a tax return being filed or a written request
2 for such refund being made. The political subdivision shall pay
3 interest on such sums at the same rate AND IN THE SAME MANNER as <--
4 the Commonwealth is required to pay pursuant to section 806.1 of
5 the act of April 9, 1929 (P.L.343, No.176), known as "The Fiscal
6 Code."
7 (2) For purposes of this subsection, the term "political
8 subdivision" means a county, city, borough, incorporated town,
9 township, home rule municipality, school district, vocational
10 school district and county institution district.
11 Section 2. In the event of refusal or failure on the part of
12 authorities of the political subdivision involved to make any
13 such refund of taxes, license fees, penalties, fines or other
14 moneys to which the political subdivision is not legally
15 entitled, or refusal or failure to pay interest as required by
16 section 1, then the aggrieved person or corporation shall have
17 the right to bring suit for and recover any such taxes,
18 interest, license fees, penalties, fines or other moneys to
19 which the political subdivision is not legally entitled, subject
20 to the limitation herein provided, by instituting an action in
21 assumpsit in the court of common pleas of the county wherein
22 such political subdivision is located.
23 Section 2. This act shall take effect in 60 days.
I20L53RZ/19850H1792B3642 - 3 -