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PRINTER'S NO. 2325
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1733
Session of
2019
INTRODUCED BY HEFFLEY, MOUL, T. DAVIS, CALTAGIRONE AND MASSER,
JULY 24, 2019
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JULY 24, 2019
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in municipal authorities, further
providing for exemption from taxation and payments in lieu of
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5620 of Title 53 of the Pennsylvania
Consolidated Statutes is amended to read:
ยง 5620. Exemption from taxation and payments in lieu of taxes.
(a) General rule.--The effectuation of the authorized
purposes of authorities created under this chapter shall be for
the benefit of the people of this Commonwealth, for the increase
of their commerce and prosperity and for the improvement of
their health and living conditions. Since authorities will be
performing essential governmental functions in effectuating
these purposes, authorities shall not be required to pay taxes
or assessments upon property acquired or used by them for such
purposes[.], except as otherwise provided in subsection (c).
(b) Water service.--Whenever in excess of 10% of the land
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area of any political subdivision in a sixth, seventh or eighth
class county has been taken for a waterworks, water supply works
or water distribution system having a source of water within a
political subdivision which is not provided with water service
by the authority, in lieu of such taxes or special assessments
the authority may agree to make payments in the county to the
taxing authorities of any or all of the political subdivisions
where any land has been taken.
(c) Watershed management.--Whenever an authority located in
a third class home rule county that owns property in a sixth
class county for purposes of watershed management begins
development on the property, the authority shall immediately
begin paying all applicable taxes on all parcels of land the
authority owns in the sixth class county at the most recent fair
market value.
(d) State taxation.--The bonds issued by any authority,
their transfer and the income from the bonds, including any
profits made on their sale, shall be free from taxation within
the Commonwealth.
Section 2. This act shall take effect in 60 days.
20190HB1733PN2325 - 2 -
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