PRINTER'S NO. 235
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
264
Session of
2019
INTRODUCED BY DINNIMAN, SCHWANK AND COSTA, FEBRUARY 7, 2019
REFERRED TO FINANCE, FEBRUARY 7, 2019
AN ACT
Amending Title 53 (Municipalities Generally) of the Pennsylvania
Consolidated Statutes, in consolidated county assessment,
further providing for subjects of local taxation.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 8811(a)(1) of Title 53 of the
Pennsylvania Consolidated Statutes is amended to read:
§ 8811. Subjects of local taxation.
(a) Subjects of taxation enumerated.--Except as provided in
subsection (b), all subjects and property made taxable by the
laws of this Commonwealth for county, city, borough, town,
township and school district purposes shall, as provided in this
chapter, be valued and assessed at the annual rates, including
all:
(1) Real estate, namely:
(i) houses;
(ii) house trailers and mobile homes permanently
attached to land or connected with water, gas, electric
or sewage facilities;
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
(iii) buildings permanently attached to land or
connected with water, gas, electric or sewage facilities;
(iv) lands, lots of ground and ground rents, trailer
parks and parking lots;
(v) mills and manufactories of all kinds, furnaces,
forges, bloomeries, distilleries, sugar houses, malt
houses, breweries, tan yards, fisheries, ferries and
wharves;
(vi) all office buildings;
(vii) that portion of a steel, lead, aluminum or
like melting and continuous casting structure which
encloses or provides shelter or protection from the
elements for the various machinery, tools, appliances,
equipment, materials or products involved in the mill,
mine, manufactory or industrial process; [and]
(viii) telecommunication towers that have become
affixed to land[.]; and
(ix) A pipeline or pipeline facility used for the
transport of gas or hazardous liquids as defined under
section 102 of the act of December 22, 2011 (P.L.586,
No.127), known as the Gas and Hazardous Liquids Pipelines
Act, that is not part of a natural gas distribution
company or natural gas distribution service as the terms
are defined under 66 Pa.C.S. § 2202 (relating to
definitions).
* * *
Section 2. This act shall take effect in 60 days.
20190SB0264PN0235 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27