year exceed the rate of twenty-five mills on every dollar of the
adjusted valuation, unless the county commissioners by majority
action shall, upon due cause shown by resolution, petition the
court of common pleas, in which case the court may order a rate
of not more than five mills additional to be levied: Provided,
however, That the rate of taxation for payment of interest and
principal on any indebtedness incurred pursuant to the act of
July 12, 1972 (P.L.781, No.185), known as the "Local Government
Unit Debt Act," or any prior or subsequent act governing the
incurrence of indebtedness of the county shall be unlimited. Tax
for payment of rentals to any municipal authority shall not
exceed the rate of ten mills on every dollar of the adjusted
valuation and shall be in addition to the twenty-five mill
limitation for general county purposes. In fixing the rate of
taxation, the county commissioners, if the rate is fixed in
mills, shall also include in the resolution a statement
expressing the rate of taxation in dollars and cents on each one
hundred dollars of assessed valuation of taxable property.
The rate of taxation fixed for any occupation tax levied by a
county of the fourth, fifth, sixth, seventh or eighth class
shall not in any one year exceed twenty mills. The county
commissioners may, by resolution, abolish the levy and
collection of occupation taxes for county purposes.
The county commissioners of counties of the fourth, fifth,
sixth, seventh and eighth classes may levy and collect an annual
per capita tax on persons for county purposes.
Any county of the fourth, fifth, sixth, seventh or eighth
class which shall become a county of the third class may collect
for a period of four years after such status has been certified
a per capita tax from any person not in any one year to exceed a
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