Pennsylvania Act 1970-59 — AUTHORIZING ABATEMENT OF REAL ESTATE TAXES

Act text

AUTHORIZING ABATEMENT OF REAL ESTATE TAXES
                  Act of Mar. 6, 1970, P.L. 158, No. 59               Cl. 53
                                  AN ACT

     Authorizing abatement of real estate taxes because of
        destruction or damage of property by flood, or the refund or
        credit of the amount of such taxes against future taxes by
        certain political subdivisions.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  The taxing bodies of the various counties,
     cities, boroughs, towns, townships and school districts, may
     abate real estate taxes imposed by them for the tax year 1969,
     if the real property upon which the tax was imposed was
     destroyed by flood, or where such property suffered damage in
     the amount of ten per cent or more of the assessed value
     thereof. In the event that such tax has been paid, the taxing
     bodies may refund such taxes, or provide for giving credit for
     the amount paid against any future real estate taxes imposed
     upon the property subsequent to the tax year 1969.
        Section 2.  No abatement, refund or credit, shall be allowed
     unless the property owner petitions the taxing body for the
     abatement, refund or credit, on or prior to September 1, 1970.