101 Pa. Code § 19.361
HB2160 July 17, 1984
To the Honorable, the House of Representatives of the Commonwealth of Pennsylvania:
I return herewith, without my approval, House Bill No. 2160, Printer's No. 2889, entitled "An act amending the act of March 10, 1970 (No. 66), entitled An act imposing a special tax upon realty of public utilities; providing for distribution of moneys to local taxing authorities in lieu of local real estate taxes; conferring powers and imposing duties upon the Department of Revenue, local assessing and other officials, and public utilities; and providing penalties,' exempting certain property from the tax."
This bill would remove from the scope of the Public Utility Realty Tax Act (Act 66 approved March 10, 1970) the real property of any municipality or municipality authority furnishing public utility service.
This bill would indirectly discriminate against residents of municipalities wherein the public utility service was rendered by public utility corporations, and in favor of the residents of municipalities wherein the public utility service was rendered by the municipalities or municipality authorities. The impact of the tax under this bill would be lacking in uniformity as to all the residents of the Commonwealth, inasmuch as those municipalities having tax exempt public utility service would share in the proceeds of the taxes collected in all other municipalities.
This amendment would also result in a substantial loss of the revenue available to the Commonwealth for distribution to local taxing authorities.
For these reasons, the bill is not approved.
DICK THORNBURGH
101 Pa. Code § 19.361