HomeMy WebLinkAboutCOMM - Meeting Minutes - 74-A - 11-17-1952 - COMMISSIONER80
MINUTE BOOK
BOARD OF COUNTY COMMISSIONERS WASHINGTON COUNTY, PENNSYLVANIA
FRANCIS E. PETTIT, W. J. LANE, JOHN MAZZA, COMMISSIONERS
NO. 74 A
Office of the County Commissioners
Washington, Pa., November 17, 1952
Board for the Assessment and Revision of Taxes in regular session met, those
present being County Commissioners Pettit, Lane and Mazza.
adopted:
Motion duly made, seconded and carried, that the following resolution be
1. Where the assessed valuation of inactive coal in any district is less than
$100 per acre, the value of active coal shah be $100 per acre more than
that of inactive coal.
2. Where the assessed valuation of inactive coal in any district is more than
100 per acre, the valuation of active coal shall be double that of the
inactive coal.
3. Active coal shall be assessed against each Taxpayer as follows:
(a) The first 100 acres, or fraction thereof, assessed in the
district in which the Tipple, Processing Plant or Principal
Dumping Facilities is located.
(b) The first 100 acres, or fraction thereof, assessed in any
other district from which coal is being mined.
(c) No taxpayer shall be assessed with more than one active coal
assessment for each Tipple, Processing Plant or Principal
Dumping Facilities in any district.
(d) The active coal acreage assessed to a Tipple, Processing Plant
or Principal Dumping Facilities shall be determined by the
total acreage assessed to such Tipple, Processing Plant or
Principal Dumping Facilities.
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1,. Leased coal acreage, subject to active assessment, may be indicated on the
tax duplicate by designating each lessee with -the number of acres under lease.
5. Where a taxpayer is assessed with 100 acres of active coal in any district
and is mining coal under lease in the same district, such leased coal shall
not be assessed with active acreage if such coal is being dumped and/or
processed over the same facilities. However, if such taxpayer is assessed
with less than 100 acres active coal, such leased coal shall be assessed
with the additional number of acres necessary to effect an assessment of
the first 100 acres or fraction thereof at the active rate.
APPLICATION
b. Mining in a district, other than the one in which the Tipple, Processing
Plant or Principal Dumping Facilities is located, shall not hubject such
taxpayer to additional active coal assessment, if such mining is casual
or intermittent for development purposes, and is less than five acres in
one year.
7. Wbere mining has been discontinued. by a Taxpayer in any district, other
than the district in which the Tipple, Processing Plant or Principal
Dumping Facilities is located, any coal acreage remaining to such tax-
payer shall not be assessed with active coal. In such instances, the
Taxpayer shall notify the Board for the Assessment and Revision of Taxes
when mining is discontinued; and shall notify the Board when mining is
resumed.
8. All decisions affecting the assessment of active coal in accordance with
this resolution shall be made by the Board for the Assessment and Revision
of Taxes in the same manner and under the laws governing all other assess-
ment.
Washington County Coal valuation for the year 1953 shall be as follows:
Freeport coal to be assessed at $2.00 per acre in all districts except in
the Borough of Allenport where the assessment shall be $5,00 per acre.
Coal company assessments to be corrected to reflect assessment changes made
necessary due to destruction, removal or depreciation of mining equipment or any other proper