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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY STACK, ORIE, WOZNIAK, BOSCOLA, MENSCH, WARD AND FOLMER, MARCH 5, 2010 |
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| REFERRED TO COMMUNITY, ECONOMIC AND RECREATIONAL DEVELOPMENT, MARCH 5, 2010 |
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| AN ACT |
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1 | Amending Title 4 (Amusements) of the Pennsylvania Consolidated |
2 | Statutes, further providing for Category 2 slot machine |
3 | license and providing for validity of tax settlement and |
4 | payment in lieu of taxes agreements. |
5 | The General Assembly of the Commonwealth of Pennsylvania |
6 | hereby enacts as follows: |
7 | Section 1. Section 1304(b)(3) of Title 4 of the Pennsylvania |
8 | Consolidated Statutes, amended January 7, 2010 (P.L.1, No.1), is |
9 | amended to read: |
10 | § 1304. Category 2 slot machine license. |
11 | * * * |
12 | (b) Location.-- |
13 | * * * |
14 | [(3) Notwithstanding any other provision of law, the |
15 | governing body of a city of the first class shall not exempt |
16 | from real property taxation or provide any real property tax |
17 | abatement under the act of December 1, 1977 (P.L.237, No.76), |
18 | known as the Local Economic Revitalization Tax Assistance |
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1 | Act, to a Category 2 licensed facility located within the |
2 | city, or any improvements to such facility, unless the owner |
3 | of the licensed facility enters into or has entered into a |
4 | tax settlement agreement or payment in lieu of taxes |
5 | agreement with the city, including any amendments, |
6 | supplements or modifications of such agreements.] |
7 | Section 2. Title 4 is amended by adding a section to read: |
8 | § 1311.3. Validity of tax settlement and payment in lieu of |
9 | taxes agreements. |
10 | Notwithstanding any other provision of the law, no tax |
11 | settlement agreement, payment in lieu of taxes agreement or any |
12 | amendment, supplement or modification thereof, existing prior or |
13 | subsequent to the effective date of this section, shall be valid |
14 | or enforceable if the agreement, amendment, supplement or |
15 | modification designates any real property, upon which a licensed |
16 | facility is located, as or included in a deteriorated property |
17 | as defined in the act of December 1, 1977 (P.L.237, No.76), |
18 | known as the Local Economic Revitalization Tax Assistance Act. |
19 | Section 3. This act shall take effect immediately. |
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