1Amending Title 53 (Municipalities Generally) of the Pennsylvania
2Consolidated Statutes, in consolidated county assessment,
3further providing for subjects of local taxation.

4The General Assembly of the Commonwealth of Pennsylvania
5hereby enacts as follows:

6Section 1. Section 8811(a) of Title 53 of the Pennsylvania
7Consolidated Statutes is amended to read:

8§ 8811. Subjects of local taxation.

9(a) Subjects of taxation enumerated.--Except as provided in
10subsection (b), all subjects and property made taxable by the
11laws of this Commonwealth for county, city, borough, town,
12township and school district purposes shall, as provided in this
13chapter, be valued and assessed at the annual rates, including
14all:

15(1) Real estate, namely:

16(i) houses;

17(ii) house trailers and mobile homes permanently
18attached to land or connected with water, gas, electric

1or sewage facilities;

2(iii) buildings [permanently attached to land or
3connected with water, gas, electric or sewage
4facilities];

5(iv) lands, lots of ground and ground rents, trailer
6parks and parking lots;

7(v) mills and manufactories of all kinds, furnaces,
8forges, bloomeries, distilleries, sugar houses, malt
9houses, breweries, tan yards, fisheries, ferries and
10wharves;

11(vi) all office buildings;

12(vii) that portion of a steel, lead, aluminum or
13like melting and continuous casting structure which
14encloses or provides shelter or protection from the
15elements for the various machinery, tools, appliances,
16equipment, materials or products involved in the mill,
17mine, manufactory or industrial process; and

18(viii) telecommunication towers that have become
19affixed to land.

20(2) All other things now taxable by the laws of this
21Commonwealth for taxing districts.

22* * *

23Section 2. This act shall take effect immediately.