PRINTER'S NO. 1609
No. 1388 Session of 1995
INTRODUCED BY BUNT, FARGO, TRELLO, RAYMOND, FICHTER, CLARK,
MILLER, TIGUE, HESS AND HENNESSEY, APRIL 20, 1995
REFERRED TO COMMITTEE ON STATE GOVERNMENT, APRIL 20, 1995
AN ACT
1 Providing for annual payments to certain counties,
2 municipalities and school districts for certain leases
3 located on lands owned by the Commonwealth.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby enacts as follows:
6 Section 1. Short title.
7 This act shall be known and may be cited as the Leased Lands
8 Annual Payment Act.
9 Section 2. Definitions.
10 The following words and phrases when used in this act shall
11 have the meanings given to them in this section unless the
12 context clearly indicates otherwise:
13 "Annual charge." A yearly payment made by the Commonwealth
14 to a county, municipality or school district for the benefit of
15 that county, municipality or school district, which payment is
16 equal to the amount of tax assessed on lands and buildings owned
17 by the Commonwealth but leased for residential or commercial
18 purposes.
1 "Land." The surface area of any real property, including any
2 buildings located on that real property, which is owned by the
3 Commonwealth and is leased at 90% or more of its fair market
4 value for residential or commercial purposes.
5 "Municipality." Any city, borough, incorporated town or
6 township or similar unit of local government.
7 Section 3. Annual payments.
8 (a) General rule.--The Commonwealth shall pay to each
9 county, municipality and school district covered by the
10 provisions of this act an annual charge calculated under the
11 provisions of subsection (c).
12 (b) Covered Commonwealth lands.--The portion of any land
13 owned by the Commonwealth which, pursuant to existing law, is
14 exempt from taxation, including, but not limited to, land held
15 as a forest reserve or for the purpose of preserving and
16 perpetuating any portion of the original forests of this
17 Commonwealth and preserving and maintaining the same as public
18 places and parks, land acquired or used pursuant to the act of
19 June 22, 1964 (Sp.Sess., P.L.131, No.8), known as the Project 70
20 Land Acquisition and Borrowing Act, or land administered
21 pursuant to 34 Pa.C.S. (relating to game), which is leased at
22 90% or more of its fair market value for residential or
23 commercial purposes other than for agricultural operations and
24 which consists of 75 or more leased parcels of land shall be
25 subject to annual charges for the benefit of the county, local
26 municipality and school district in which such lands are
27 located.
28 (c) Calculation.--The annual charge shall be equal to the
29 tax which the county, municipality or school district would be
30 entitled to collect on such leased parcels but for the
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1 Commonwealth's tax-exempt status.
2 Section 4. Applicability.
3 This act shall apply to the Commonwealth fiscal year
4 beginning July 1, 1995, and to each fiscal year thereafter.
5 Section 5. Effective date.
6 This act shall take effect immediately.
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