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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY DALLY, BOYD, BRENNAN, CREIGHTON, GEIST, GINGRICH, GRUCELA, HARHART, HARPER, HENNESSEY, HESS, KORTZ, MELIO, MICOZZIE, MILNE, PEIFER, QUINN, REICHLEY, ROSS, SCAVELLO, SIPTROTH AND YUDICHAK, MARCH 17, 2009 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 17, 2009 |
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| AN ACT |
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1 | Amending the act of January 19, 1968 (1967 P.L.992, No.442), |
2 | entitled "An act authorizing the Commonwealth of Pennsylvania |
3 | and the local government units thereof to preserve, acquire |
4 | or hold land for open space uses," further providing for |
5 | local taxing options. |
6 | The General Assembly of the Commonwealth of Pennsylvania |
7 | hereby enacts as follows: |
8 | Section 1. Section 7.1(a) of the act of January 19, 1968 |
9 | (1967 P.L.992, No.442), entitled "An act authorizing the |
10 | Commonwealth of Pennsylvania and the local government units |
11 | thereof to preserve, acquire or hold land for open space uses," |
12 | amended November 29, 2006 (P.L.1418, No.154), is amended to |
13 | read: |
14 | Section 7.1. Local Taxing Options.--(a) A local government |
15 | unit, excluding counties and county authorities, may by |
16 | ordinance impose, in addition to the statutory rate limits on |
17 | real estate taxes set forth in the municipal code of that local |
18 | government unit, a tax on real property not exceeding the |
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1 | millage authorized by referendum under this subsection. In the |
2 | alternative, a local government unit, excluding counties and |
3 | county authorities, may by ordinance impose, in addition to the |
4 | earned income tax rate limit set forth in the act of December |
5 | 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling |
6 | Act," a tax on the earned income of the residents of that local |
7 | government unit not exceeding the rate authorized by referendum |
8 | under this subsection. Revenue from the levy shall be used to |
9 | retire the indebtedness incurred in purchasing interests in real |
10 | property or in making additional acquisitions of real property |
11 | for the purpose of securing an open space benefit or benefits |
12 | under the provisions of this act or the act of June 30, 1981 |
13 | (P.L.128, No.43), known as the "Agricultural Area Security Law." |
14 | Revenue from the levy may also be used for transactional fees |
15 | that are incidental to acquisitions made in accordance with this |
16 | act, including, but not limited to, costs of appraisals, legal |
17 | services, title searches, document preparation, title insurance, |
18 | closing fees and survey costs, and for expenses necessary to |
19 | prepare the resource, recreation or land use plan required under |
20 | section 3. The local taxing option authorized by this subsection |
21 | shall not be exercised unless the governing body of the local |
22 | government unit shall by ordinance first provide for a |
23 | referendum on the question of the imposition at a specific rate |
24 | of the additional tax to be imposed and a majority of those |
25 | voting on the referendum question vote in favor of the |
26 | imposition of the tax. The ordinance of the governing board of |
27 | the local government unit providing for a referendum on the |
28 | question shall be filed with the county board of elections. The |
29 | referendum shall be governed by the provisions of the act of |
30 | June 3, 1937 (P.L.1333, No.320), known as the "Pennsylvania |
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1 | Election Code." The election official shall cause the question |
2 | to be submitted to the electors of the local government unit at |
3 | the next primary, general or municipal election occurring not |
4 | less than the thirteenth Tuesday following the filing of the |
5 | ordinance with the county board of elections. At such election, |
6 | the question shall be submitted to the voters in the same manner |
7 | as other questions are submitted under the provisions of the |
8 | "Pennsylvania Election Code." The question to be placed upon the |
9 | ballot shall be framed in the following form: |
10 | Do you favor the imposition of a (describe tax in millage or |
11 | rate) by (local government unit) to be used to (purpose)? |
12 | * * * |
13 | Section 2. This act shall take effect in 60 days. |
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