Legislative Oath of Office and Assessment Moratorium Bill
Article VI, Section 3 of the Pennsylvania Constitution requires that all Senators and Representatives take and subscribe to the following oath, "I do solemnly swear (affirm) that I will support, obey and defend the Constitution of the United States and the Constitution of this Commonwealth and that I will discharge the duties of my office with fidelity."
Straightforward and leaves little room for interpretation.
How is it then that the Legislature intends to pass a bill that sets aside Article VIII, Section 1 of the Constitution that requires; "All taxes shall be uniform, upon the same class of subjects, within the limits of the authority levying the tax, and shall be levied and collected under general laws."? The Supreme Court has upheld this provision on several occasions, most recently in the case of a suit brought against Allegheny County’s assessment system.
The legislative moratorium on court ordered re-assessments based on the Constitutional requirements set out in Article VIII, Section 1 essentially sets aside the Constitution as it applies to property taxation, an action that is clearly inconsistent with the oaths of office taken by legislators and the Governor if he signs the bill into law.