PRINTER'S NO. 3964
No. 2767 Session of 2000
INTRODUCED BY HARHAI, DeWEESE, ARMSTRONG, GEORGE, PESCI,
GRUCELA, M. COHEN, SHANER, STABACK, PLATTS, DERMODY,
CAPPABIANCA, TIGUE, R. MILLER, WILLIAMS, PETRARCA, YUDICHAK,
SOLOBAY, BELFANTI, NICKOL, SAINATO AND LaGROTTA,
SEPTEMBER 27, 2000
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 27, 2000
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for administration of the
11 Homeowners' Century Tax Rebate.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 2904-B of the act of March 4, 1971 (P.L.6, No.2),
15 known as the Tax Reform Code of 1971, added May 24, 2000
16 (P.L.106, No.23), is amended to read:
17 Section 2904-B. Rebate Administration.--(a) The department
18 shall establish any administrative and application procedures
19 and deadlines necessary to implement and administer this
20 article. To facilitate the timely implementation of this
21 article, the provisions of Part X of Article III of this act and
1 Article VII of the act of April 9, 1929 (P.L.343, No.176), known
2 as "The Fiscal Code," shall not apply to this article. The
3 department may enter into any contracts which are necessary to
4 administer this article.
5 (b) Every assessor shall submit to the department a list,
6 categorized by school district, of all residential and farm real
7 property and owners of record as of July 1, 1999, within its
8 jurisdiction. The list shall include only those homeowners of
9 record who have fully paid their 1999-2000 school real property
10 taxes owed on their respective homesteads.
11 (c) Only lists submitted by or within thirty days of the
12 effective date of this article shall be reviewed by the
13 department. The department shall make the initial determination
14 of homeowner rebate eligibility from information submitted by
15 the homeowner. The department shall thereafter forward the list
16 of eligible homeowners to the respective assessor.
17 (d) Within thirty days after receipt of the list of eligible
18 homeowners, the assessor shall verify the list and report to the
19 department any corrections to the list.
20 (e) The department shall finalize the list and authorize
21 rebates which shall be issued and mailed to all homeowners on
22 the final verified list by October 20, 2000. If the assessor
23 fails to verify the list or notify the department of any
24 corrections within the time limitation set forth under
25 subsection (d), the department shall authorize rebates to all
26 homeowners on the list developed by the department pursuant to
27 subsection (c).
28 (f) An assessor is entitled to reimbursement from the
29 department for costs in administration of this article if all of
30 the following apply:
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1 (1) The costs are documented.
2 (2) The costs are not paid by the taxpayer.
3 (3) The costs are not reimbursed by the appropriate taxing
4 authority.
5 Section 2. The amendment of section 2904-B of the act shall
6 apply to costs incurred after June 30, 2000.
7 Section 3. This act shall take effect in 60 days.
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