PRINTER'S NO. 111
No. 104 Session of 1989
INTRODUCED BY EVANS, PERZEL, TRELLO, BOYES AND KENNEY, JANUARY 24, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 24, 1989
AN ACT 1 Amending the act of May 22, 1933 (P.L.853, No.155), entitled "An 2 act relating to taxation; designating the subjects, property 3 and persons subject to and exempt from taxation for all local 4 purposes; providing for and regulating the assessment and 5 valuation of persons, property and subjects of taxation for 6 county purposes, and for the use of those municipal and 7 quasi-municipal corporations which levy their taxes on county 8 assessments and valuations; amending, revising and 9 consolidating the law relating thereto; and repealing 10 existing laws," clarifying certain provisions relating to 11 exemptions from taxation. 12 The General Assembly of the Commonwealth of Pennsylvania 13 hereby enacts as follows: 14 Section 1. Section 204(a)(12) and (c) of the act of May 22, 15 1933 (P.L.853, No.155), known as The General County Assessment 16 Law, amended September 22, 1972 (P.L.868, No.197), are amended 17 to read: 18 Section 204. Exemptions from Taxation.--(a) The following 19 property shall be exempt from all county, city, borough, town, 20 township, road, poor and school tax, to wit: 21 * * * 22 (12) All property, including buildings and the land
1 reasonably necessary thereto, provided and maintained by public 2 or private charity, and used exclusively for public libraries, 3 museums, art galleries, or concert music halls, and not used for 4 private or corporate profit, so long as the said public use 5 continues: Provided, however, That in the case of concert music 6 halls used partly for exempt purposes and partly for non-exempt 7 purposes, that part measured either in area or in time, 8 whichever is the lesser, which is used for non-exempt purposes, 9 shall be valued, assessed and subject to taxation: Provided, 10 further, That for purposes of exemption of realty and personal 11 property under this subsection (a), the persons, associations, 12 corporations or institutions so using and occupying the 13 property, shall be deemed the owner thereof when such persons, 14 associations, corporations or institutions are using and 15 occupying the property as a result of (1) the transfer of legal 16 title to the property by deed or bill of sale or by implication 17 of law, or (2) the transfer of equitable title to the property 18 by an agreement of sale or by implication of law, or (3) an 19 agreement of lease of the property containing an option to 20 purchase by such persons, associations, corporations or 21 institutions and a covenant by such persons, associations, 22 corporations or institutions to pay all taxes imposed on the 23 property, but only so long as such agreement shall be in effect, 24 and notwithstanding the fact that income or revenues is derived 25 from the property by persons, associations, corporations or 26 institutions other than the owners determined hereunder. 27 * * * 28 (c) Except as otherwise provided in clause (10) of this 29 section, all property, real and personal, actually and regularly 30 used and occupied for the purposes specified in this section 19890H0104B0111 - 2 -
1 shall be subject to taxation, unless the person or persons, 2 associations or corporation, so using and occupying the same, 3 shall be seized of the legal or equitable title in the realty 4 and possessor of the personal property absolutely: Provided, 5 however, That the persons, associations, corporations or 6 institutions, so using and occupying the property, shall be 7 deemed seized of the legal or equitable title in the realty and 8 possessor of the personal property absolutely when such persons, 9 associations, corporations or institutions are so using and 10 occupying the property as a result of (1) the transfer of legal 11 title to the property by deed or bill of sale or by implication 12 of law, or (2) the transfer of equitable title to the property 13 by an agreement of sale or by implication of law, or (3) an 14 agreement of lease of the property containing an option to 15 purchase by such persons, associations or institutions and a 16 covenant by such persons, associations, corporations or 17 institutions to pay all taxes imposed on the property, but only 18 so long as such agreement shall be in effect, and 19 notwithstanding the fact that income or revenue is derived from 20 the property by persons, associations, corporations or 21 institutions other than the owners determined hereunder. 22 * * * 23 Section 2. This act shall take effect immediately. L19L53DGS/19890H0104B0111 - 3 -