PRINTER'S NO. 2943
No. 2233 Session of 1998
INTRODUCED BY DALLY, HERSHEY, ROSS, HERMAN, DEMPSEY, NICKOL,
ARGALL, TRELLO, ROONEY, FARGO, PIPPY, SAYLOR, EGOLF, BOSCOLA,
E. Z. TAYLOR, STERN, ZUG, McNAUGHTON, BENNINGHOFF, SEYFERT,
MAITLAND, HUTCHINSON, WILT, B. SMITH, ORIE AND SCHRODER,
FEBRUARY 10, 1998
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 10, 1998
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," repealing provisions relating to triennial
11 assessments.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 408 of the act of May 22, 1933 (P.L.853,
15 No.155), known as The General County Assessment Law, is amended
16 to read:
17 [Section 408. (a) Recorder of Deeds to Furnish Abstract of
18 Conveyances of Property in First-Class Townships;
19 Compensation.--Before the recorder of deeds of any county,
20 wherein there is no board for the assessment and revision of
21 taxes for county purposes, shall admit to record in his office
1 any deed of conveyance of land in any township of the first
2 class within said county, he shall charge, and collect from the
3 person presenting such deed of conveyance for record, the sum of
4 fifteen (15) cents as a fee for the service hereinafter
5 prescribed; and, at the time of admitting the deed of conveyance
6 to record, the recorder of deeds shall transmit to the town
7 clerk of the township of the first class, in which the land so
8 conveyed may be located, an abstract of the deed of conveyance,
9 giving the name of the grantor, the name and address of the
10 grantee, the acreage conveyed, if mentioned, and the
11 consideration money mentioned, and if the land conveyed be a lot
12 or lots on a recorded plan, the number or numbers by which the
13 same may be designated on the plan, if mentioned in the deed.
14 (b) Assessors in First-Class Townships to Examine Records
15 and Return Property in Name of Then Owner.--It shall be the duty
16 of the assessor and assistant assessors in each of such
17 townships of the first class, before making the triennial
18 assessment, to examine the record books or registers of real
19 estate, if any, kept in such township, and to assess each tract,
20 piece, parcel or lot of land in the said township in the name of
21 the owner thereof, as shown by the said record books or
22 registers; and it shall further be the duty of the assessor, in
23 the years intermediate between the triennial assessments, to
24 revise the preceding assessment according to the changes of
25 ownership, as shown by the record books or registers, so that
26 each tract, piece, parcel or lot of real estate in the township
27 shall be assessed in the name of the then owner, as shown by the
28 said record books or registers, and to return the said revised
29 assessment to the county commissioners, in the manner directed
30 by this act.]
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1 Section 2. This act shall take effect in 60 days.
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