PRINTER'S NO. 618
No. 555 Session of 1997
INTRODUCED BY GLADECK, WAUGH, FLICK, DEMPSEY, HENNESSEY, BROWN, LAUGHLIN, FICHTER, GRUITZA, ARGALL, BATTISTO, LEH, HERSHEY, RAMOS, E. Z. TAYLOR, McCALL AND L. I. COHEN, FEBRUARY 12, 1997
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 12, 1997
AN ACT 1 Amending the act of February 1, 1966 (1965 P.L.1656, No.581), 2 entitled "An act concerning boroughs, and revising, amending 3 and consolidating the law relating to boroughs," further 4 providing for tax levies. 5 The General Assembly of the Commonwealth of Pennsylvania 6 hereby enacts as follows: 7 Section 1. The act of February 1, 1966 (1965 P.L.1656, 8 No.581), known as The Borough Code, is amended by adding a 9 section to read: 10 Section 1302.1. Different and Separate Tax Levies.--A 11 borough may in any year levy separate and different rates of 12 taxation for municipal purposes on all real estate classified as 13 land, exclusive of the buildings thereon, and on all real estate 14 classified as buildings on land. When real estate tax rates are 15 so levied: 16 (1) The rates shall be determined by the requirements of the 17 borough budget. 18 (2) Higher rates may be levied on land if the respective
1 rates on lands and buildings are so fixed so as not to 2 constitute a greater levy in the aggregate than the maximum rate 3 allowed by law on both land and buildings. 4 (3) The rates shall be uniform as to all real estate within 5 the classification. 6 Section 2. This act shall take effect in 60 days. A17L08JLW/19970H0555B0618 - 2 -