Pennsylvania Act 1951-216 — MUNICIPALITIES, ASSESSMENT LIST AUTHORIZED

Act text

MUNICIPALITIES, ASSESSMENT LIST AUTHORIZED
                 Act of Jul. 19, 1951, P.L. 1026, No. 216             Cl. 72
                                  AN ACT

     Authorizing political subdivisions, other than cities of the
        first and second classes and school districts of the first
        class and first class A, to appoint and pay the compensation
        of employes to make an assessment list of all inhabitants or
        residents thereof over eighteen years of age, for taxation
        purposes. (Title amended June 16, 1972, P.L.441, No.134)

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

        Section 1.  The taxing authorities of any political
     subdivision, except cities of the first and second classes and
     school districts of the first class and first class A, which are
     authorized by law to levy and collect an occupation tax, per
     capita tax or other head tax may, by ordinance or resolution,
     provide for an annual preparation of a list of residents or
     inhabitants of such political subdivision over eighteen years of
     age, by employes to be appointed and paid by such taxing
     authority, to be used in the assessment and levy of its
     occupation, per capita or other head tax.
        A copy of such ordinance or resolution shall be given to the
     regular tax assessor who, under existing law, makes and
     furnishes the tax assessments for the political subdivision.
     Such tax assessor shall not thereafter furnish to such taxing
     district a list of the residents or inhabitants thereof during
     the period that the aforesaid ordinance or resolution shall
     remain in effect.
        (1 amended June 16, 1972, P.L.441, No.134)
        Section 2.  The list of persons prepared by the employes of
     the taxing district under the provisions of this act shall be
     made at such time and in such manner as directed by the taxing
     authority appointing such employes, and the same shall be in all
     respects considered as the official assessment list of taxables
     for that district.
        Section 3.  All acts and parts of acts are hereby repealed in
     so far as they are inconsistent with the provisions of this act.