PRIOR PRINTER'S NOS. 1950, 2141, 2637
PRINTER'S NO. 2682
THE GENERAL ASSEMBLY OF PENNSYLVANIA
INTRODUCED BY HAHN, MAHER, BOBACK, BLOOM, PICKETT, CUTLER, KNOWLES, MILLARD, ROCK, SWANGER, SAYLOR, BARRAR, HESS, DENLINGER, R. MILLER, GINGRICH, HARHART, HICKERNELL, MAJOR, EVERETT, LAWRENCE, BROOKS, MURT, CALTAGIRONE, MOUL AND QUINN, JUNE 5, 2013
AS AMENDED ON THIRD CONSIDERATION, IN SENATE, NOVEMBER 18, 2013
1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, further providing for <-subjects of
3local taxation definitions and for exemptions from subjects
4of local taxation.
9§ 8811. Subjects of local taxation.
10* * *
11(b) Exceptions.--The following are not subject to tax:
12* * *
13(6) No covered agricultural structure shall be assessed
14or taxed as real estate regardless of whether the structure
15has become affixed to the real estate, when the structure is
16constructed consistent with all of the following:
17(i) has a metal, wood or plastic frame;
5Section 2. This act shall take effect in 60 days.
8§ 8802. Definitions.
12* * *
19(ii) Shelter for the sale of agricultural products.
20(iii) Housing livestock.
<-23(1) Is used for the production, processing, keeping,
24storing, sale or shelter of an agricultural commodity as
25defined in section 2 of the act of December 19, 1974
26(P.L.973, No.319), known as the Pennsylvania Farmland and
27Forest Land Assessment Act of 1974, or for the storage of
28agricultural equipment or supplies.
29(2) Is constructed consistent with all of the following:
30(i) Has a metal, wood or plastic frame.
8* * *
11§ 8812. Exemptions from taxation.
15* * *
16(16) All high tunnels.
17* * *
20§ 8811. Subjects of local taxation.
21* * *
22(b) Exceptions.--The following are not subject to tax:
23* * *
24(6) All high tunnels.
25Section 3. This act shall take effect in 60 days.