PRINTER'S NO. 675
No. 573 Session of 2003
INTRODUCED BY FAIRCHILD, BROWNE, CAPPELLI, CLYMER, CORRIGAN,
CREIGHTON, DeWEESE, GABIG, GEIST, GINGRICH, GORDNER, HARHAI,
HENNESSEY, HORSEY, JAMES, LAUGHLIN, MAJOR, McGILL,
McILHATTAN, R. MILLER, NAILOR, SATHER, SOLOBAY, STERN, TIGUE,
WASHINGTON, YOUNGBLOOD AND REICHLEY, MARCH 3, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 3, 2003
AN ACT
1 Amending the act of May 21, 1943 (P.L.571, No.254), entitled, as
2 amended, "An act relating to assessment for taxation in
3 counties of the fourth, fifth, sixth, seventh and eighth
4 classes; designating the subjects, property and persons
5 subject to and exempt from taxation for county, borough,
6 town, township, school, except in cities and county
7 institution district purposes; and providing for and
8 regulating the assessment and valuation thereof for such
9 purposes; creating in each such county a board for the
10 assessment and revision of taxes; defining the powers and
11 duties of such boards; providing for the acceptance of this
12 act by cities; regulating the office of ward, borough, town
13 and township assessors; abolishing the office of assistant
14 triennial assessor in townships of the first class; providing
15 for the appointment of a chief assessor, assistant assessors
16 and other employes; providing for their compensation payable
17 by such counties; prescribing certain duties of and certain
18 fees to be collected by the recorder of deeds and municipal
19 officers who issue building permits; imposing duties on
20 taxables making improvements on land and grantees of land;
21 prescribing penalties; and eliminating the triennial
22 assessment," further providing for removal permits, transfer
23 of ownership certificates and tax lien certificates; and
24 imposing a penalty.
25 The General Assembly of the Commonwealth of Pennsylvania
26 hereby enacts as follows:
27 Section 1. Section 617.1 of the act of May 21, 1943
1 (P.L.571, No.254), known as The Fourth to Eighth Class County
2 Assessment Law, amended December 15, 1969 (P.L.362, No.158), is
3 amended to read:
4 Section 617.1. Mobilehomes and House Trailers to Be Assessed
5 in Name of Owner.--(a) All mobilehomes or house trailers which
6 are subject to taxation as real estate as provided herein shall
7 be assessed and taxed in the name of the then owner or owners of
8 such mobilehome or house trailer, who shall be the person or
9 persons named in the title for such mobilehome or house trailer,
10 irrespective of whether the title is issued by this Commonwealth
11 or another state.
12 (b) Each person in whose name a mobilehome or house trailer
13 is assessed, rated or valued as provided in this act, shall be
14 notified in writing by the [assessor] mobilehome court operator
15 that it shall be unlawful for any person to [remove the
16 mobilehome or house trailer from the taxing district without
17 first having obtained removal permits from the local tax
18 collector.] do any of the following:
19 (1) Remove the mobilehome or house trailer from the taxing
20 district without first having obtained a permit of removal
21 and/or transfer of ownership, pursuant to this act, from the
22 municipal treasurer, local tax collector or officer responsible
23 for code enforcement, as designated by the governing body of the
24 municipality where the mobilehome or house trailer is currently
25 located. No permit for removal or transfer of ownership shall be
26 issued without receipt of a tax certification verifying payment
27 of taxes levied and assessed on the mobilehome or house trailer
28 from the municipal treasurer or local tax collector and a lien
29 certificate from the county tax claim bureau for delinquent
30 taxes.
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1 (2) Sell or transfer title of ownership of the mobilehome or
2 house trailer without first having obtained a permit of removal
3 and/or transfer of ownership, pursuant to this act, from the
4 municipal treasurer, local tax collector or officer responsible
5 for code enforcement, as designated by the governing body of the
6 municipality where the mobilehome or house trailer is currently
7 located. No permit for removal or transfer of ownership shall be
8 issued without receipt of a tax certification verifying payment
9 of taxes levied and assessed on the mobilehome or house trailer
10 from the municipal treasurer or local tax collector and a lien
11 certificate from the county tax claim bureau for delinquent
12 taxes.
13 (b.1) It shall be unlawful to install a mobilehome or house
14 trailer without first obtaining an installation permit from the
15 local tax collector, municipal treasurer or the municipal
16 officer responsible for code enforcement as provided in this
17 act.
18 [(c) The local tax collector shall issue removal permits
19 upon application therefor whenever a fee of two dollars and all
20 taxes levied and assessed on the mobilehome or house trailer to
21 be moved are paid.
22 (d) Any person who moves a mobilehome or house trailer from
23 the territorial limits of the taxing district without first
24 having obtained a removal permit issued under this act shall,
25 upon summary conviction thereof, be sentenced to pay a fine of
26 one hundred dollars and costs of prosecution or undergo
27 imprisonment for not more than thirty days, or both.]
28 (c) The municipal treasurer, local tax collector or officer
29 responsible for code enforcement, as designated by the governing
30 body of the municipality where the mobilehome or house trailer
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1 is currently located, shall issue permits of installation,
2 removal and/or transfer of ownership, pursuant to this act, upon
3 application therefor whenever a fee of five dollars ($5) is paid
4 to the issuing entity and all taxes levied and assessed on the
5 mobilehome or house trailer to be installed, removed, sold, or
6 title thereof transferred, are paid. The county tax claim bureau
7 shall issue lien certificates, pursuant to this section, upon
8 application to the county tax claim bureau and all delinquent
9 taxes levied against the mobilehome or house trailer are paid.
10 The issuing entity shall forward to the county assessment office
11 a copy of each permit of installation, removal or transfer of
12 ownership issued within thirty days.
13 (c.1) The Department of Community and Economic Development
14 shall promulgate, approve and furnish a Statewide uniform permit
15 of removal and/or transfer of ownership to each county to be
16 duplicated and utilized by the municipal treasurers or local tax
17 collectors of the county, pursuant to this section. The permit
18 shall require the owner of the mobilehome or house trailer to
19 furnish the following information:
20 (1) Name of the assessed.
21 (2) Address of the assessed.
22 (3) Taxing district.
23 (4) Lot or code number.
24 (5) Mobilehome or house trailer size, color, make, model and
25 year.
26 (6) Vehicle identification number (VIN).
27 (7) Date of removal or sale.
28 (8) Name of new owner.
29 (9) Address of new owner.
30 (10) The taxing district, street address, municipality and
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1 county to which the mobilehome or house trailer is being
2 removed.
3 (11) A listing of current taxes levied or assessed on the
4 mobilehome or house trailer, if any, with proof of payment.
5 (c.2) The Department of Community and Economic Development
6 shall promulgate, approve and furnish a Statewide uniform lien
7 certificate to each county to be duplicated and utilized by the
8 county tax claim bureau which shall require the county tax claim
9 bureau to furnish a listing of delinquent taxes levied or
10 assessed on the mobilehome or house trailer, if any, with proof
11 of payment.
12 (c.3) The Department of Community and Economic Development
13 shall promulgate, approve and furnish a Statewide uniform permit
14 of installation to each county to be duplicated and utilized by
15 the municipal treasurer, local tax collector or officer
16 responsible for code enforcement under this act. The permit
17 shall require the owner of the mobilehome or house trailer to
18 furnish the following information:
19 (1) Name of the titled owner of the mobilehome or house
20 trailer.
21 (2) Address of the owner of the mobilehome or house trailer.
22 (3) Taxing district in which the mobilehome or house trailer
23 is being installed.
24 (4) Lot or pad number.
25 (5) Mobilehome or house trailer size, color, make, model and
26 year.
27 (6) Vehicle identification number (VIN).
28 (7) A listing of current taxes levied and assessed on the
29 mobilehome or house trailer, if any, with proof of payment.
30 (c.4) The Department of Community and Economic Development
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1 shall, in addition to the information above, include on the
2 uniform permit and certificate any additional information it
3 deems necessary to accomplish the purposes, and to carry out the
4 provisions of this section.
5 (d) Any person who installs a mobilehome or house trailer
6 within territorial limits of the taxing district or removes a
7 mobilehome or house trailer from the territorial limits of the
8 taxing district and/or transfers title of ownership of a
9 mobilehome or house trailer without first having obtained a
10 permit of installation, removal and/or transfer of ownership and
11 a lien certificate, pursuant to this section, upon summary
12 conviction thereof, shall be sentenced to pay a fine of one
13 hundred dollars ($100) and costs of prosecution or undergo
14 imprisonment for not more than thirty days, or both.
15 Section 2. This act shall take effect January 1, 2004.
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