AN ACT

 

1Amending the act of July 6, 1995 (P.L.320, No.49), entitled "An 
2act amending the act of May 17, 1929 (P.L.1798, No.591),
3entitled 'An act providing a fixed charge, payable by the
4Commonwealth, on lands acquired by the State and the Federal
5Government for forest reserves, or for the purpose of
6preserving and perpetuating a portion of the original forests
7of Pennsylvania, and preserving and maintaining the same as
8public places and parks; and the distribution of the same for
9county, school, township, and road purposes in the counties,
10school districts, and townships where such forests are
11located; and making an appropriation,' increasing the amount
12paid by the Commonwealth; and providing for an annual charge
13for tax-exempt lands," further providing for an annual charge 
14for tax-exempt lands.

15The General Assembly of the Commonwealth of Pennsylvania
16hereby enacts as follows:

17Section 1. Section 2 of the act of July 6, 1995 (P.L.320,
18No.49), entitled "An act amending the act of May 17, 1929 
19(P.L.1798, No.591), entitled 'An act providing a fixed charge, 
20payable by the Commonwealth, on lands acquired by the State and 
21the Federal Government for forest reserves, or for the purpose 
22of preserving and perpetuating a portion of the original forests 
23of Pennsylvania, and preserving and maintaining the same as 
24public places and parks; and the distribution of the same for
 

1county, school, township, and road purposes in the counties, 
2school districts, and townships where such forests are located; 
3and making an appropriation,' increasing the amount paid by the 
4Commonwealth; and providing for an annual charge for tax-exempt 
5lands," is amended to read:

6Section 2. The portion of any land owned by the Commonwealth
7which, pursuant to existing law, is exempt from taxation,
8including, but not limited to, land held as a forest reserve or
9for the purpose of preserving and perpetuating any portion of
10the original forests of the Commonwealth and preserving and
11maintaining the same as public places and parks, land acquired
12or used pursuant to the act of June 22, 1964 (Sp.Sess., P.L.131,
13No.8), known as the Project 70 Land Acquisition and Borrowing
14Act, or land administered pursuant to 34 Pa.C.S. (relating to
15game) which is leased at 90% or more of its fair market value
16for residential or commercial purposes other than for
17agricultural operations and which consists of [75] 30 or more
18leased parcels of land shall be subject to an annual charge for
19the benefit of the county, local municipality and school
20district in which such lands are located equal to the tax which
21each of those taxing authorities would be entitled to collect on
22such leased parcels but for the Commonwealth's tax-exempt
23status.

24Section 2. This act shall take effect in 60 days.