Pennsylvania Act 1988-145 — LOCAL TAX REFORM ACT

Act text

AN ACT

Providing for the reduction of real property taxes and the elimination of other taxes; authorizing counties and political subdivisions to impose certain taxes; providing for the levying, assessment and collection of such taxes; imposing limitations on tax revenues; establishing a program to assist political subdivisions of individuals paying nonresident earned income taxes; establishing a grant and loan program for assessment quality and improvements; establishing a Local Tax Reform Fund and Quality Assessment Revolving Loan Account; providing for a senior citizens real property tax deferral program; providing for the powers and duties of the Department of Community Affairs, the Department of Revenue, the Secretary of the Commonwealth, the Legislative Reference Bureau and the State Tax Equalization Board; imposing penalties; and making repeals.

Compiler's Note: Section 3112 of Act 145 of 1988 provided that Act 145 shall be effective for, and shall apply to, counties, political subdivisions and school districts of the first class A for the fiscal year which begins after the expiration of 12 months following the publication of the certification of the constitutional amendment. The constitutional amendment was rejected on May 16, 1989. Thus, the act generally was never put into effect with the exception of sections 523(c), 533 and 1301(b).

Compiler's Note: Section 11 of Act 50 of 1998 provided that, except for sections 533 and 1301(b), Act 145 is repealed.

TABLE OF CONTENTS

Chapter 1. General Provisions (Repealed)

Section 101. Short title (Repealed).

Section 102. Definitions (Repealed).

Section 103. Scope (Repealed).

Section 104. Preemption (Repealed).

Section 105. Existing ordinances and resolutions (Repealed).

Section 106. Rates of taxation in home rule municipalities

(Repealed).

Chapter 3. Reductions and Limitations

Subchapter A. Residential Real Property Tax Reduction

(Repealed)

Section 301. Residential real property tax reduction

(Repealed).

Section 302. Residential rental property (Repealed).

Section 303. Annual report (Repealed).

Section 304. Regulations and guidelines (Repealed).

Section 305. Definitions (Repealed).

Subchapter B. Limitations on Tax Levies (Repealed)

Section 321. General rule (Repealed).

Section 322. Limitations (Repealed).

Section 323. Real property tax refund (Repealed).

Section 324. Definitions (Repealed).

Chapter 5. Subjects of Taxation (Repealed except Section 533)

Subchapter A. Tax Authorization (Repealed)

Section 501. General tax authorization (Repealed).

Section 502. Continuity of tax (Repealed).

Subchapter B. Personal Income Tax (Repealed)

Section 511. Personal income tax (Repealed).

Section 512. Exemption of low-income persons (Repealed).

Section 513. Credits (Repealed).

Subchapter C. Optional County Sales and Use Tax

(Repealed)

Section 521. Optional county sales and use tax (Repealed).

Section 522. Situs for imposition of tax (Repealed).

Section 523. Application of State law (Repealed).

Section 524. Adoption of ordinance (Repealed).

Section 525. Disbursement to municipalities and counties

(Repealed).

Section 526. Definitions (Repealed).

Subchapter D. Mercantile or Business Privilege Tax

(Repealed except Section 533)

Section 531. Mercantile or business privilege tax (Repealed).

Section 532. Exclusions from tax (Repealed).

Section 533. Abolishment of tax.

Subchapter E. Admission or Amusement Tax (Repealed)

Section 541. Places of amusement or athletic events (Repealed).

Section 542. Ski facilities (Repealed).

Section 543. Golf courses (Repealed).

Section 544. Bowling alleys (Repealed).

Section 545. Existing taxes preserved (Repealed).

Section 546. Maximum rate of taxation (Repealed).

Subchapter F. Municipal Service Tax (Repealed)

Section 551. Municipal service tax (Repealed).

Section 552. Exemption of low-income persons (Repealed).

Section 553. Multiple employment locations (Repealed).

Subchapter G. Real Estate Transfer Tax (Repealed)

Section 561. Real estate transfer tax (Repealed).

Section 562. Family farm recapture provision (Repealed).

Subchapter H. Other Permitted Taxes (Repealed)

Section 571. Other taxes preserved (Repealed).

Chapter 7. Collection Procedures (Repealed)

Section 701. Collection of taxes (Repealed).

Section 702. Single collector for taxes (Repealed).

Section 703. Audits of personal income taxes (Repealed).

Section 704. Audits of taxes other than personal income taxes

(Repealed).

Section 705. Limitation on assessment (Repealed).

Section 706. Distress and sale of property of taxpayer

(Repealed).

Section 707. Collection of delinquent taxes from employers

(Repealed).

Section 708. Collection of delinquent taxes from Commonwealth

(Repealed).

Section 709. Notice to taxpayer (Repealed).

Section 710. Collection of taxes by suit (Repealed).

Section 711. Collection of personal income tax by Commonwealth

(Repealed).

Chapter 9. Adoption of Ordinances (Repealed)

Subchapter A. General Provisions (Repealed)

Section 901. Local tax study commission (Repealed).

Section 902. Advertisement of intention to adopt tax ordinance

(Repealed).

Section 903. Rate and amount (Repealed).

Section 904. Revision of budgets (Repealed).

Section 905. Appeals by taxpayers (Repealed).

Section 906. Filing of certified copies of ordinances

(Repealed).

Section 907. Employer withholding (Repealed).

Section 908. Interest and penalties (Repealed).

Subchapter B. Tax Ordinance Provisions (Repealed)

Section 921. Application of subchapter (Repealed).

Section 922. Application of definitions (Repealed).

Section 923. Imposition of tax (Repealed).

Section 924. Annual tax return (Repealed).

Section 925. Income not subject to withholding (Repealed).

Section 926. Collection of tax at source (Repealed).

Section 927. Powers and duties of tax officer (Repealed).

Section 928. Remuneration of tax officer (Repealed).

Section 929. Suit for collection of tax (Repealed).

Section 930. Amnesty (Repealed).

Section 931. Penalties for violation of ordinances (Repealed).

Chapter 11. Register for Certain Taxes (Repealed)

Section 1101. Register for personal income and municipal service taxes (Repealed).

Section 1102. Information for register (Repealed).

Section 1103. Availability and effective period of register

(Repealed).

Section 1104. Effect of nonfiling (Repealed).

Section 1105. Effect of chapter on liability of taxpayer

(Repealed).

Chapter 13. Cities of the First Class (Repealed except

Section 1301 (b))

Section 1301. Tax authorization for cities of the first class (Repealed except (b)).

Section 1302. State preemption (Repealed).

Section 1303. Continuity of tax (Repealed).

Section 1304. Limitations on rates of taxation (Repealed).

Section 1305. Collection of tax at source (Repealed).

Section 1306. Payments to political subdivision of nonresidents (Repealed).

Section 1307. Exemption of low-income persons (Repealed).

Section 1308. Amnesty (Repealed).

Section 1309. Collection of unearned income tax by Commonwealth (Repealed).

Section 1310. Interest on late payments (Repealed).

Section 1311. Share of State transfer tax (Repealed).

Section 1312. Continuity of existing taxes (Repealed).

Chapter 15. School Districts of the First Class A (Repealed)

Section 1501. Definitions (Repealed).

Section 1502. Imposition (Repealed).

Section 1503. Payment of personal income tax (Repealed).

Section 1504. Collection at source (Repealed).

Section 1505. Tax officer (Repealed).

Section 1506. Suit for collection of tax (Repealed).

Section 1507. Interest and penalties.

Section 1508. Payment under protest and refunds (Repealed).

Section 1509. Collection of personal income tax by Commonwealth (Repealed).

Section 1510. Applicability (Repealed).

Section 1511. Fines and penalties (Repealed).

Chapter 21. Quality Assessments Program (Repealed)

Subchapter A. Preliminary Provisions (Repealed)

Section 2101. Findings and legislative intent (Repealed).

Section 2102. Definitions (Repealed).

Section 2103. Quality Assessment Grant and Loan Advisory Committee (Repealed).

Section 2104. Organization of advisory committee (Repealed).

Section 2105. Powers and duties of State Tax Equalization Board (Repealed).

Section 2106. Independent review (Repealed).

Subchapter B. Revolving Loan Account (Repealed)

Section 2111. Quality Assessment Revolving Loan Account

(Repealed).

Section 2112. Preparation of plan (Repealed).

Section 2113. Contents of plan (Repealed).

Section 2114. Review of plan (Repealed).

Section 2115. Disbursement of loan funds (Repealed).

Section 2116. Restricted use of loan funds (Repealed).

Section 2117. Terms and conditions of loan repayment

(Repealed).

Section 2118. Definitions (Repealed).

Subchapter C. Grants for Quality Assessments (Repealed)

Section 2121. Eligibility for quality assessment grants

(Repealed).

Section 2122. Disbursement of grants (Repealed).

Chapter 27. Senior Citizens Property Tax Deferral (Repealed)

Section 2701. Definitions (Repealed).

Section 2702. Authority (Repealed).

Section 2703. Eligibility (Repealed).

Section 2704. Tax deferral (Repealed).

Section 2705. Application procedure (Repealed).

Section 2706. Contents of application (Repealed).

Section 2707. Attachment and satisfaction of liens (Repealed).

Chapter 31. Miscellaneous Provisions (Repealed)

Section 3101. Local Tax Reform Fund (Repealed).

Section 3102. Temporary special aid to municipalities suffering loss of tax revenue due to bankruptcy of business in the municipality (Repealed).

Section 3103. Municipal mass transit assistance (Repealed).

Section 3104. Payments in lieu of taxes (Repealed).

Section 3105. Payments to cities (Repealed).

Section 3106. Transitional assistance (Repealed).

Section 3107. Local Government Capital Project Loan Fund

(Repealed).

Section 3108. Community facilities assistance (Repealed).

Section 3109. Repeals (Repealed).

Section 3110. Certification of constitutional amendment

(Repealed).

Section 3111. Transition and implementation (Repealed).

Section 3112. Effective date and applicability (Repealed).

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

CHAPTER 1

GENERAL PROVISIONS

(Ch. repealed May 5, 1998, P.L.301, No.50)

Section 101. Short title. (Repealed May 5, 1998, P.L.301, No.50)

Section 102. Definitions. (102 repealed May 5, 1998, P.L.301, No.50)

Section 103. Scope. (103 repealed May 5, 1998, P.L.301, No.50)

Section 104. Preemption. (104 repealed May 5, 1998, P.L.301, No.50)

Section 105. Existing ordinances and resolutions. (105 repealed May 5, 1998, P.L.301, No.50)

Section 106. Rates of taxation in home rule municipalities. (106 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 3

REDUCTIONS AND LIMITATIONS

(Ch. repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER A

RESIDENTIAL REAL PROPERTY TAX REDUCTION

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 301. Residential real property tax reduction. (301 repealed May 5, 1998, P.L.301, No.50)

Section 302. Residential rental property. (302 repealed May 5, 1998, P.L.301, No.50)

Section 303. Annual report. (303 repealed May 5, 1998, P.L.301, No.50)

Section 304. Regulations and guidelines. (304 repealed May 5, 1998, P.L.301, No.50)

Section 305. Definitions. (305 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER B

LIMITATIONS ON TAX LEVIES

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 321. General rule. (321 repealed May 5, 1998, P.L.301, No.50)

Section 322. Limitations. (322 repealed May 5, 1998, P.L.301, No.50)

Section 323. Real property tax refund. (323 repealed May 5, 1998, P.L.301, No.50)

Section 324. Definitions. (324 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 5

SUBJECTS OF TAXATION

(Ch. repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER A

TAX AUTHORIZATION

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 501. General tax authorization. (501 repealed May 5, 1998, P.L.301, No.50)

Section 502. Continuity of tax. (502 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER B

PERSONAL INCOME TAX

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 511. Personal income tax. (511 repealed May 5, 1998, P.L.301, No.50)

Section 512. Exemption of low-income persons. (512 repealed May 5, 1998, P.L.301, No.50)

Section 513. Credits. (513 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER C

OPTIONAL COUNTY SALES AND USE TAX

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 521. Optional county sales and use tax. (521 repealed May 5, 1998, P.L.301, No.50)

Section 522. Situs for imposition of tax. (522 repealed May 5, 1998, P.L.301, No.50)

Section 523. Application of State law. (523 repealed May 5, 1998, P.L.301, No.50)

Section 524. Adoption of ordinance. (524 repealed May 5, 1998, P.L.301, No.50)

Section 525. Disbursement to municipalities and counties. (525 repealed May 5, 1998, P.L.301, No.50)

Section 526. Definitions. (526 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER D

MERCANTILE OR BUSINESS PRIVILEGE TAX

(Subch. repealed, except Sec. 533, May 5, 1998,

P.L.301, No.50)

Section 531. Mercantile or business privilege tax. (531 repealed May 5, 1998, P.L.301, No.50)

Section 532. Exclusions from tax. (532 repealed May 5, 1998, P.L.301, No.50)

Section 533. Abolishment of tax.

(a) General rule.--After November 30, 1988, and notwithstanding any other provision of this act except for subsection (b), no political subdivision may levy, assess or collect or provide for the levying, assessment or collection of a mercantile or business privilege tax on gross receipts or part thereof.

(b) Existing taxes preserved.--Any political subdivision which has on or before November 30, 1988, levied, assessed or collected or provided for the levying, assessment or collection of a mercantile or business privilege tax on gross receipts or part thereof may continue to levy, assess and collect such tax on such subjects upon which the tax was imposed by the political subdivision as of November 30, 1988, at a rate not to exceed the rate imposed by the political subdivision as of November 30, 1988.

Compiler's Note: Section 533 took effect December 13, 1988, and remains in effect notwithstanding the rejection on May 16, 1989, of the constitutional amendment referred to in section 3110.

SUBCHAPTER E

ADMISSION OR AMUSEMENT TAX

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 541. Places of amusement or athletic events. (541 repealed May 5, 1998, P.L.301, No.50)

Section 542. Ski facilities. (542 repealed May 5, 1998, P.L.301, No.50)

Section 543. Golf courses. (543 repealed May 5, 1998, P.L.301, No.50)

Section 544. Bowling alleys. (544 repealed May 5, 1998, P.L.301, No.50)

Section 545. Existing taxes preserved. (545 repealed May 5, 1998, P.L.301, No.50)

Section 546. Maximum rate of taxation. (546 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER F

MUNICIPAL SERVICE TAX

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 551. Municipal service tax. (551 repealed May 5, 1998, P.L.301, No.50)

Section 552. Exemption of low-income persons. (552 repealed May 5, 1998, P.L.301, No.50)

Section 553. Multiple employment locations. (553 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER G

REAL ESTATE TRANSFER TAX

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 561. Real estate transfer tax. (561 repealed May 5, 1998, P.L.301, No.50)

Section 562. Family farm recapture provision. (562 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER H

OTHER PERMITTED TAXES

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 571. Other taxes preserved. (571 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 7

COLLECTION PROCEDURES

(Ch. repealed May 5, 1998, P.L.301, No.50)

Section 701. Collection of taxes. (701 repealed May 5, 1998, P.L.301, No.50)

Section 702. Single collector for taxes. (702 repealed May 5, 1998, P.L.301, No.50)

Section 703. Audits of personal income taxes. (703 repealed May 5, 1998, P.L.301, No.50)

Section 704. Audits of taxes other than personal income taxes. (704 repealed May 5, 1998, P.L.301, No.50)

Section 705. Limitation on assessment. (705 repealed May 5, 1998, P.L.301, No.50)

Section 706. Distress and sale of property of taxpayer. (706 repealed May 5, 1998, P.L.301, No.50)

Section 707. Collection of delinquent taxes from employers. (707 repealed May 5, 1999, P.L.301, No.50)

Section 708. Collection of delinquent taxes from Commonwealth. (708 repealed May 5, 1998, P.L.301, No.50)

Section 709. Notice to taxpayer. (709 repealed May 5, 1998, P.L.301, No.50)

Section 710. Collection of taxes by suit. (710 repealed May 5, 1998, P.L.301, No.50)

Section 711. Collection of personal income tax by Commonwealth. (711 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 9

ADOPTION OF ORDINANCES

(Ch. repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER A

GENERAL PROVISIONS

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 901. Local tax study commission. (901 repealed May 5, 1998, P.L.301, No.50)

Section 902. Advertisement of intention to adopt tax ordinance. (902 repealed May 5, 1998, P.L.301, No.50)

Section 903. Rate and amount. (903 repealed May 5, 1998, P.L.301, No.50)

Section 904. Revision of budgets. (904 repealed May 5, 1998, P.L.301, No.50)

Section 905. Appeals by taxpayers. (905 repealed May 5, 1998, P.L.301, No.50)

Section 906. Filing of certified copies of ordinances. (906 repealed May 5, 1998, P.L.301, No.50)

Section 907. Employer withholding. (907 repealed May 5, 1998, P.L.301, No.50)

Section 908. Interest and penalties. (908 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER B

TAX ORDINANCE PROVISIONS

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 921. Application of subchapter. (921 repealed May 5, 1998, P.L.301, No.50)

Section 922. Application of definitions. (922 repealed May 5, 1998, P.L.301, No.50)

Section 923. Imposition of tax. (923 repealed May 5, 1998, P.L.301, No.50)

Section 924. Annual tax return. (924 repealed May 5, 1998, P.L.301, No.50)

Section 925. Income not subject to withholding. (925 repealed May 5, 1998, P.L.301, No.50)

Section 926. Collection of tax at source. (926 repealed May 5, 1998, P.L.301, No.50)

Section 927. Powers and duties of tax officer. (927 repealed May 5, 1998, P.L.301, No.50)

Section 928. Remuneration of tax officer. (928 repealed May 5, 1998, P.L.301, No.50)

Section 929. Suit for collection of tax. (929 repealed May 5, 1998, P.L.301, No.50)

Section 930. Amnesty. (930 repealed May 5, 1998, P.L.301, No.50)

Section 931. Penalties for violation of ordinances. (931 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 11

REGISTER FOR CERTAIN TAXES

(Ch. repealed May 8, 1998, P.L.301, No.50)

Section 1101. Register for personal income and municipal service taxes. (1101 repealed May 5, 1998, P.L.301, No.50)

Section 1102. Information for register. (1102 repealed May 5, 1998, P.L.301, No.50)

Section 1103. Availability and effective period of register. (1103 repealed May 5, 1998, P.L.301, No.50)

Section 1104. Effect of nonfiling. (1104 repealed May 5, 1998, P.L.301, No.50)

Section 1105. Effect of chapter on liability of taxpayer. (1105 May 5, 1998, P.L.301, No.50)

CHAPTER 13

CITIES OF THE FIRST CLASS

(Ch. repealed, except 1301 (b), May 5, 1998, P.L.301, No.50)

Section 1301. Tax authorization for cities of the first class.

(a) General rule.--((a) repealed May 5, 1998, P.L.301, No.50)

(b) Real estate transfer tax.--

(1) From and after the effective date of this chapter, the council of any city of the first class shall have the authority, by ordinance, for general revenue purposes, to levy, assess and collect or provide for the levying, assessment and collection of a tax upon a transfer of real property or an interest in real property within the geographical limits of a city of the first class, regardless of where the instruments making the transfer are made, executed or delivered or where the actual settlements on the transfer take place, to the extent that the transactions are subject to the tax imposed by Article XI-C of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.

(2) In addition, such city of the first class may impose a local real estate transfer tax upon additional classes or types of transactions and may establish standards to be used by the city of the first class to determine the monetary value to be applied to a transaction for the purpose of taxation, if the tax was or is imposed by the city of the first class pursuant to the act of August 5, 1932 (Sp.Sess., P.L.45, No.45), referred to as the Sterling Act, or pursuant to this act.

(3) If the collector of taxes for any such city of the first class determines that any part of any underpayment of tax imposed pursuant to this authority is due to conduct proscribed by the ordinance imposing a tax on the transfer of real estate or an interest in real property, the city shall have the authority to add to the tax an amount equal to 50% of the underpayment; and, in the case of failure to record any document in a timely manner as prescribed therefor by ordinance, unless it is shown that such failure is due to reasonable cause, the city shall have the authority by ordinance to require to be added to the tax 5% of the amount of such tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof during which such failure continues, not exceeding 50% in the aggregate.

(4) This subsection shall apply to all taxable transactions occurring on and after November 30, 1988.

(c) Exclusions.--((c) repealed May 5, 1998, P.L.301, No.50)

Compiler's Note: Section 1301(b) took effect December 13, 1988, retroactive to November 30, 1988, and remains in effect notwithstanding the rejection on May 16, 1989, of the constitutional amendment referred to in section 3110.

Section 1302. State preemption. (1302 repealed May 5, 1998, P.L.301, No.50)

Section 1303. Continuity of tax. (1303 repealed May 5, 1998, P.L.301, No.50)

Section 1304. Limitations on rates of taxation. (1304 repealed May 5, 1998, P.L.301, No.50)

Section 1305. Collection of tax at source. (1305 repealed May 5, 1998, P.L.301, No.50)

Section 1306. Payments to political subdivision of nonresidents. (1306 repealed May 5, 1998, P.L.301, No.50)

Section 1307. Exemption of low-income persons. (1307 repealed May 5, 1998, P.L.301, No.50)

Section 1308. Amnesty. (1308 repealed May 5, 1998, P.L.301, No.50)

Section 1309. Collection of unearned income tax by Commonwealth. (1309 repealed May 5, 1998, P.L.301, No.50)

Section 1310. Interest on late payments. (1310 repealed May 5, 1998, P.L.301, No.50)

Section 1311. Share of State transfer tax. (1311 repealed May 5, 1998, P.L.301, No.50)

Section 1312. Continuity of existing taxes. (1312 repealed May 5, 1998 P.L.301, No.50)

CHAPTER 15

SCHOOL DISTRICTS OF THE FIRST CLASS A

(Ch. repealed May 5, 1998, P.L.301, No.50)

Section 1501. Definitions. (1501 repealed May 5, 1998, P.L.301, No.50)

Section 1502. Imposition. (1502 repealed May 5, 1998, P.L.301, No.50)

Section 1503. Payment of personal income tax. (1503 repealed May 5, 1998, P.L.301, No.50)

Section 1504. Collection at source. (1504 repealed May 5, 1998, P.L.301, No.50)

Section 1505. Tax officer. (1505 repealed May 5, 1998, P.L.301, No.50)

Section 1506. Suit for collection of tax. (1506 repealed May 5, 1998, P.L.301, No.50)

Section 1507. Interest and penalties. (1507 repealed May 5, 1998, P.L.301, No.50)

Section 1508. Payment under protest and refunds. (1508 repealed May 5, 1998, P.L.301, No.50)

Section 1509. Collection of personal income tax by Commonwealth. (1509 repealed May 5, 1998, P.L.301, No.50)

Section 1510. Applicability. (1510 repealed May 5, 1998, P.L.301, No.50)

Section 1511. Fines and penalties. (1511 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 21

QUALITY ASSESSMENTS PROGRAM

(Ch. repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER A

PRELIMINARY PROVISIONS

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 2101. Findings and legislative intent. (2101 repealed May 5, 1998, P.L.301, No.50)

Section 2102. Definitions. (2102 repealed May 5, 1998, P.L.301, No.50)

Section 2103. Quality Assessment Grant and Loan Advisory Committee. (2103 repealed May 5, 1998, P.L.301, No.50)

Section 2104. Organization of advisory committee. (2104 repealed May 5, 1998, P.L.301, No.50)

Section 2105. Powers and duties of State Tax Equalization Board. (2105 repealed May 5, 1998, P.L.301, No.50)

Section 2106. Independent review. (2106 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER B

REVOLVING LOAN ACCOUNT

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 2111. Quality Assessment Revolving Loan Account. (2111 repealed May 5, 1998, P.L.301, No.50)

Section 2112. Preparation of plan. (2112 repealed May 5, 1998, P.L.301, No.50)

Section 2113. Contents of plan. (2113 repealed May 5, 1998, P.L.301, No.50)

Section 2114. Review of plan. (2114 repealed May 5, 1998, P.L.301, No.50)

Section 2115. Disbursement of loan funds. (2115 repealed May 5, 1998, P.L.301, No.50)

Section 2116. Restricted use of loan funds. (2116 repealed May 5, 1998, P.L.301, No.50)

Section 2117. Terms and conditions of loan repayment. (2117 repealed May 5, 1998, P.L.301, No.50)

Section 2118. Definitions. (2118 repealed May 5, 1998, P.L.301, No.50)

SUBCHAPTER C

GRANTS FOR QUALITY ASSESSMENTS

(Subch. repealed May 5, 1998, P.L.301, No.50)

Section 2121. Eligibility for quality assessment grants. (2121 repealed May 5, 1998, P.L.301, No.50)

Section 2122. Disbursement of grants. (2122 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 27

SENIOR CITIZENS PROPERTY TAX DEFERRAL

(Ch. repealed May 5, 1998, P.L.301, No.50)

Section 2701. Definitions. (2701 repealed May 5, 1998, P.L.301, No.50)

Section 2702. Authority. (2702 repealed May 5, 1998, P.L.301, No.50)

Section 2703. Eligibility. (2703 repealed May 5, 1998, P.L.301, No.50)

Section 2704. Tax deferral. (2704 repealed May 5, 1998, P.L.301, No.50)

Section 2705. Application procedure. (2705 repealed May 5, 1998, P.L.301, No.50)

Section 2706. Contents of application. (2706 repealed May 5, 1998, P.L.301, No.50)

Section 2707. Attachment and satisfaction of liens. (2707 repealed May 5, 1998, P.L.301, No.50)

CHAPTER 31

MISCELLANEOUS PROVISIONS

(Ch. repealed May 5, 1998, P.L.301, No.50)

Section 3101. Local Tax Reform Fund. (3101 repealed May 5, 1998, P.L.301, No.50)

Section 3102. Temporary special aid to municipalities suffering loss of tax revenue due to bankruptcy of business in the municipality. (3102 repealed May 5, 1998, P.L.301, No.50)

Section 3103. Municipal mass transit assistance. (3103 repealed May 5, 1998, P.L.301, No.50)

Section 3104. Payments in lieu of taxes. (3104 repealed May 5, 1998, P.L.301, No.50)

Section 3105. Payments to cities. (3105 repealed May 5, 1998, P.L.301, No.50)

Section 3106. Transitional assistance. (3106 repealed May 5, 1998, P.L.301, No.50)

Section 3107. Local Government Capital Project Loan Fund. (3107 repealed May 5, 1998, P.L.301, No.50)

Section 3108. Community facilities assistance. (3108 repealed May 5, 1998, P.L.301, No.50)

Section 3109. Repeals. (3109 repealed May 5, 1998, P.L.301, No.50)

Section 3110. Certification of constitutional amendment. (3110 repealed May 5, 1998, P.L.301, No.50)

Section 3111. Transition and implementation. (3111 repealed May 5, 1998, P.L.301, No.50)

Section 3112. Effective date and applicability. (3112 repealed May 5, 1998, P.L.301, No.50)