PRINTER'S NO. 1697
No. 1344 Session of 1989
INTRODUCED BY SALVATORE, NOVEMBER 14, 1989
REFERRED TO LOCAL GOVERNMENT, NOVEMBER 14, 1989
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," clarifying certain provisions relating to
23 exemptions from taxation.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. Section 202(a)(13) and (c) of the act of May 21,
27 1943 (P.L.571, No.254), known as The Fourth to Eighth Class
28 County Assessment Law, amended or added September 22, 1972
1 (P.L.871, No.198) and June 1, 1973 (P.L.35, No.18), are amended
2 to read:
3 Section 202. Exemptions from Taxation.--(a) The following
4 property shall be exempt from all county, borough, town,
5 township, road, poor, county institution district and school
6 (except in cities) tax, to wit:
7 * * *
8 (13) Silos used predominantly for processing or storage of
9 animal feed incidental to operation of the farm on which the
10 silo is located shall not be included in determining the value
11 of real estate used predominantly as a farm. For purposes of
12 determining the exemption of realty and personal property under
13 this subsection, the persons, associations, corporations or
14 institutions so using and occupying the property shall be deemed
15 the owner thereof when such persons, associations, corporations
16 or institutions are using and occupying the property as a result
17 of (i) the transfer of legal title to the property by deed or
18 bill of sale or by implication of law, or (ii) the transfer of
19 equitable title to the property by an agreement of sale or by
20 implication of law, or (iii) an agreement of lease of the
21 property containing an option to purchase by such persons,
22 associations, corporations or institutions and a covenant by
23 such persons, associations, corporations or institutions to pay
24 all taxes imposed on the property, but only so long as the
25 agreement shall be in effect, and notwithstanding the fact that
26 income or revenues is derived from the property by persons,
27 associations, corporations or institutions other than the owners
28 determined hereunder.
29 * * *
30 (c) Except as otherwise provided in clause (10), subsection
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1 (a) of this section, all property, real and personal, actually
2 and regularly used and occupied for the purposes specified in
3 this section, shall be subject to taxation unless the person or
4 persons, associations or corporation so using and occupying the
5 same shall be seized of the legal or equitable title in the
6 realty and possessor of the personal property absolutely[.]:
7 Provided, however, That the persons, associations, corporations
8 or institutions so using and occupying the property shall be
9 deemed seized of the legal or equitable title in the realty and
10 possessor of the personal property absolutely when such persons,
11 associations, corporations or institutions are so using and
12 occupying the property as a result of (1) the transfer of legal
13 title to the property by deed or bill of sale or by implication
14 of law, or (2) the transfer of equitable title to the property
15 by an agreement of sale or by implication of law, or (3) an
16 agreement of lease of the property containing an option to
17 purchase by such persons, associations, corporations or
18 institutions and a covenant by such persons, associations,
19 corporations or institutions to pay all taxes imposed on the
20 property, but only so long as the agreement shall be in effect,
21 and notwithstanding the fact that income or revenue is derived
22 from the property by persons, associations, corporations or
23 institutions other than the owners determined hereunder.
24 * * *
25 Section 2. This act shall take effect immediately.
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