PRIOR PRINTER'S NO. 1924 PRINTER'S NO. 2324
No. 1451 Session of 1990
INTRODUCED BY JUBELIRER, HOPPER, SHUMAKER, MADIGAN, CORMAN,
AFFLERBACH, PORTERFIELD, SHAFFER, BRIGHTBILL, WILT AND
GREENWOOD, FEBRUARY 13, 1990
AS AMENDED ON THIRD CONSIDERATION, JUNE 18, 1990
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," providing for the periodic certification and
23 review of tax-exempt properties.
24 The General Assembly of the Commonwealth of Pennsylvania
25 hereby enacts as follows:
26 Section 1. The act of May 21, 1943 (P.L.571, No.254), known
27 as The Fourth to Eighth Class County Assessment Law, is amended
28 by adding sections to read:
1 Section 205. Periodic Certification of Tax-Exempt
2 Property.--The county assessor shall, not less frequently than
3 every five years, certify the tax-exempt status of each parcel
4 of property for which such status is claimed under section 204.
5 The burden of proving that the property should remain tax exempt
6 shall be on the property owner.
7 Section 206. State Tax Equalization Board Assistance.--The
8 State Tax Equalization Board shall establish standards and
9 criteria for the certification and recertification of tax-exempt
10 real property to be used by each county. The State Tax
11 Equalization Board shall also maintain accurate and current
12 information and data on the valuations of tax-exempt real
13 property and on the number and status of the parcels of tax-
14 exempt real property in each county, and shall assist counties
15 with measuring and certifying tax-exempt properties.
16 Section 2. This act shall take effect January 1, 1990 1991. <--
L5L53RZ/19900S1451B2324 - 2 -