Pennsylvania Act 1935-39 — RELATED TO TAXATION; UNIFORM ASSESSMENT IN CITIES OF THE SECOND CLASS A

Act text

RELATED TO TAXATION; UNIFORM ASSESSMENT IN CITIES OF THE SECOND CLASS A
                  Act of Apr. 26, 1935, P.L. 90, No. 39               Cl. 11
                                  AN ACT

     To promote uniformity in the assessment and taxation of
        properties and persons within the territorial limits of
        cities of the second class A, by providing that city and
        school taxes within such territorial limits shall be
        assessed, levied, and collected upon the basis of the
        assessments for taxation for county purposes; and requiring
        the furnishing of tax duplicates by the county taxing
        authorities to such cities and to school districts
        coterminous therewith; abolishing the department of assessors
        in cities of the second class A; consolidating tax statements
        covering city, school, county, and poor taxes therein, and
        making uniform the time for levy and collection of said taxes
        respectively, and regulating the discounts therefrom and
        penalties thereon.

        Section 1.  Be it enacted, &c., That all city taxes in cities
     of the second class A to be assessed, levied, and collected for
     the year one thousand nine hundred and thirty-six and subsequent
     years, shall be based upon the assessment of properties and
     persons made for said years for taxation for county purposes. It
     shall be the duty of the proper county taxing authorities to
     furnish annually to said cities and to the school districts,
     coterminous therewith, a properly certified duplicate of the
     last adjusted valuation of all properties and persons taxable
     for county purposes within the territorial limits of said
     cities, excepting only such assessments of intangible personal
     property as shall not be subject to the payment of city or
     school taxes.
        Section 2.  From and after the first day of January, one
     thousand nine hundred and thirty-six the department of assessors
     in cities of the second class A shall be abolished.
        Section 3.  From and after January first, one thousand nine
     hundred and thirty-seven the proper authorities of each city of
     the second class A, and of the school district, and poor
     district, within or coextensive therewith or having territory
     therein, charged with the levying of taxes within the
     territorial limits of cities of the second class A, shall
     annually levy their respective taxes and cause the same to be
     collected at the same time or times as required by existing law
     for the levy and collection of county taxes in such cities:
     Provided, however, That all taxables shall have the right to
     make payment of all such taxes by installment payments thereon,
     as provided under existing law.
        Section 4.  (4 repealed Dec. 13, 1982, P.L.1201, No.275)
        Section 5.  (5 repealed Dec. 13, 1982, P.L.1201, No.275)
        Section 6.  All acts or parts of acts, general, local, or
     special, inconsistent herewith are hereby repealed.