AN ACT

 

1Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An
2act relating to taxation; designating the subjects, property
3and persons subject to and exempt from taxation for all local
4purposes; providing for and regulating the assessment and
5valuation of persons, property and subjects of taxation for
6county purposes, and for the use of those municipal and
7quasi-municipal corporations which levy their taxes on county
8assessments and valuations; amending, revising and
9consolidating the law relating thereto; and repealing
10existing laws," further providing for subjects of taxation
11enumerated.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 201(a) of the act of May 22, 1933
15(P.L.853, No.155), known as The General County Assessment Law,
16amended October 4, 2002 (P.L.873, No.124), is amended to read:

17Section 201. Subjects of Taxation Enumerated.--The following
18subjects and property shall, as hereinafter provided, be valued
19and assessed, and subject to taxation for all county, city,
20borough, town, township, school and poor purposes at the annual
21rate:

1(a) All real estate, to wit: Houses, house trailers and
2mobilehomes buildings permanently attached to land or connected
3with water, gas, electric or sewage facilities, buildings,
4lands, lots of ground and ground rents, trailer parks and
5parking lots, mills and manufactories of all kinds, furnaces,
6forges, bloomeries, distilleries, sugar houses, malt houses,
7breweries, tan yards, fisheries, and ferries, wharves, all
8office type construction of whatever kind, that portion of a
9steel, lead, aluminum or like melting and continuous casting
10structures which enclose, provide shelter or protection from the
11elements for the various machinery, tools, appliances,
12equipment, materials or products involved in the mill, mine,
13manufactory or industrial process, and all other real estate not
14exempt by law from taxation. Machinery, tools, appliances and
15other equipment contained in any mill, mine, manufactory or
16industrial establishment shall not be considered or included as
17a part of the real estate in determining the value of such mill,
18mine, manufactory or industrial establishment. No office type
19construction of whatever kind shall be excluded from taxation
20but shall be considered a part of real property subject to
21taxation. That portion of a steel, lead, aluminum or like
22melting and continuous casting structure which encloses,
23provides shelter or protection from the elements for the various
24machinery, tools, appliances, equipment, materials or products
25involved in the mill, mine, manufactory or industrial process
26shall be considered as part of real property subject to
27taxation. No silo used predominately for processing or storage
28of animal feed incidental to operation of the farm on which it
29is located, no free-standing detachable grain bin or corn crib
30used exclusively for processing or storage of animal feed

1incidental to the operation of the farm on which it is located
2and no in-ground and above-ground structures and containments
3used predominantly for processing and storage of animal waste
4and composting facilities incidental to operation of the farm on
5which the structures and containments are located, shall be
6included in determining the value of real estate used
7predominantly as a farm: Provided, That for the tax or fiscal
8year beginning on or after the first day of January, one
9thousand nine hundred fifty-eight, eighty per centum of the
10assessed value of any such machinery, tools, appliances and
11other equipment located in counties of the second class as well
12as in all cities of the third class, boroughs, townships, school
13districts of the second, third and fourth class, and
14institutional districts in counties of the second class, shall
15be considered and included in determining the value of such
16mill, mine, manufactory or industrial establishment: Provided
17further, That for the tax or fiscal year beginning on or after
18the first day of January, one thousand nine hundred fifty-nine,
19sixty per centum of the assessed value of any such machinery,
20tools, appliances and other equipment located in said political
21subdivisions, shall be considered and included in determining
22the value of such mill, mine, manufactory or industrial
23establishment: Provided further, That for the tax or fiscal year
24beginning on or after the first day of January, one thousand
25nine hundred sixty, forty per centum of the assessed value of
26any such machinery, tools, appliances and other equipment
27located in said political subdivisions, shall be considered and
28included in determining the value of such mill, mine,
29manufactory or industrial establishment: Provided further, That
30for the tax or fiscal year beginning on or after the first day

1of January, one thousand nine hundred sixty-one, twenty per
2centum of the assessed value of any such machinery, tools,
3appliances and other equipment located in said political
4subdivisions, shall be considered and included in determining
5the value of such mill, mine, manufactory or industrial
6establishment: Provided further, That for the tax or fiscal
7years beginning on or after the first day of January, one
8thousand nine hundred sixty-two, no portion of the value of any
9such machinery, tools, appliances and other equipment regardless
10of where located, shall be considered and included in
11determining the value of such mill, mine, manufactory or
12industrial establishment: Provided further, That nothing
13contained in this section of this act shall be construed as an
14intent to provide for the valuing and assessing and subjecting
15to taxation for purposes of any city of the second class or any
16school district of the first class A any such machinery, tools,
17appliances and other equipment: And provided further, That such
18exclusion of silos used predominantly for processing or storage
19of animal feed incidental to operation of the farm on which the
20silo is located shall be included in determining the value of
21real estate used predominantly as a farm shall become effective
22for taxes to be levied for the tax or fiscal year beginning on
23or after the first day of January, one thousand nine hundred
24seventy-four: And provided further, That such exclusion of free-
25standing detachable grain bins and corn cribs used exclusively
26for processing or storage of animal feed incidental to operation
27of the farm on which the grain bin or corn crib is located shall
28become effective in determining the value of real estate used
29predominantly as a farm for taxes to be levied for the tax or
30fiscal year beginning on or after the first day of January, one

1thousand nine hundred eighty-five. No amusement park rides shall
2be assessed or taxed as real estate regardless of whether they
3have become affixed to the real estate. No covered agricultural 
4structure shall be assessed or taxed as real estate regardless 
5of whether the structure has become affixed to the real estate, 
6when the structure is constructed consistent with all of the 
7following:

8(1) has a metal, wood or plastic frame;

9(2) has a plastic, woven textile or other flexible covering;
10and

11(3) has a floor made of soil, crushed stone, matting, pavers
12or a floating concrete slab.

13* * *

14Section 2. This act shall take effect in 60 days.