Pennsylvania Act 1972-5 (session 1) — ABATEMENT OF REAL ESTATE TAXES BECAUSE OF THE FLOOD

Act text

ABATEMENT OF REAL ESTATE TAXES BECAUSE OF THE FLOOD
        Act of Dec. 29, 1972, Special Session 1, P.L. 2024, No. 5     Cl. 86
                                  AN ACT

     Authorizing abatement of real estate taxes because of
        destruction or damage of property by flood, or the refund of
        the amount of such taxes by certain political subdivisions;
        authorizing assessment of properties retroactive to January
        1, of the year of flood damage and authorizing reimbursement
        to certain political subdivisions for real estate taxes lost
        due to the flood of September 1971 and the Great June Flood
        of 1972. (Title amended June 21, 1973,P.L.65, No27)

        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 years 1971
     or 1972, if the real property upon which the tax was imposed was
     damaged or destroyed by flood during that year: Provided, That
     the amount of any tax abated shall be in direct proportion to
     the damage to the property as measured by a reduction in the
     assessed valuation of the property by the local assessing
     authority using the same assessment valuation factors, criteria,
     and procedures in use prior to the disaster. Local assessing
     authorities are hereby authorized to assess flood damaged
     properties retroactive to January 1, of the year the property
     was damaged to reflect property reductions due to flood damage.
     In the event that such tax has been paid, the taxing bodies may
     refund such taxes: Provided, however, That the amount abated by
     any taxing body shall not exceed twenty-five thousand dollars
     ($25,000) for any single property. (1 amended June 21, 1973,
     P.L.65, No.27)
        Section 2.  No abatement or rebate shall be allowed for the
     years 1971 or 1972 unless the property owner at the time of the
     rebate was also the owner of the property at the time of the
     flood of September 1971 or the Great June Flood of 1972. (2
     amended June 21, 1973, P.L.65, No.27)
        Section 3.  The Commonwealth of Pennsylvania may make, from
     State disaster relief funds available under the act of July 7,
     1972 (Act No. 18-A), for a total period not exceeding three
     years from the date of flood damage, annual partial or full
     reimbursement to any county, city, borough, town or township for
     annual real estate taxes lost, based on the tax rate set for the
     year flood damage occurred as a consequence of property values
     lost because of floods occurring during the flood of September
     1971 or the Great June Flood of 1972: Provided however, That any
     partial or full reimbursement made shall not duplicate any State
     or Federal payment made or to be made under any State or Federal
     Assistance Program: And provided further, That any taxes lost
     for any reason not directly associated with the flooding shall
     not be eligible for any such Commonwealth reimbursement for the
     years 1971, 1972, 1973 and 1974. Determination of eligibility
     for partial or full funding under this section shall be made by
     the Department of Community Affairs with the approval of the
     Governor. (3 amended June 21, 1973, P.L.65, No.27)

        Section 4.  This act shall take effect immediately.