PRINTER'S NO. 1273
No. 1082 Session of 2003
INTRODUCED BY ROSS, TANGRETTI, DALLY, COY, BELFANTI, BUNT, CAWLEY, CIVERA, CORRIGAN, CRUZ, DALEY, DeWEESE, FRANKEL, FREEMAN, GEORGE, GRUCELA, HARHAI, HARHART, HORSEY, LAUGHLIN, LEACH, McCALL, McGEEHAN, R. MILLER, NICKOL, READSHAW, SHANER, SOLOBAY AND THOMAS, APRIL 8, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 8, 2003
AN ACT 1 Amending the act of June 24, 1931 (P.L.1206, No.331), entitled 2 "An act concerning townships of the first class; amending, 3 revising, consolidating, and changing the law relating 4 thereto," further providing for tax levies. 5 The General Assembly of the Commonwealth of Pennsylvania 6 hereby enacts as follows: 7 Section 1. Section 1709 of the act of June 24, 1931 8 (P.L.1206, No.331), known as The First Class Township Code, 9 reenacted and amended May 27, 1949 (P.L.1955, No.569) and 10 amended December 17, 1990 (P.L.744, No.186), is amended to read: 11 Section 1709. Tax Levies.--(a) The board of township 12 commissioners may levy taxes upon all property and upon all 13 occupations within the township made taxable for township 14 purposes, as ascertained by the valuation for county purposes 15 made by the assessors of the several counties of this 16 Commonwealth for the year for which the township taxes are 17 levied, for the purposes and at the rate hereinafter specified:
1 Provided, however, That such valuation shall be subject to 2 correction by the county commissioners of the several counties, 3 and to appeal by the taxable persons in accordance with existing 4 laws. 5 One. An annual tax for general township purposes, not 6 exceeding thirty mills, unless the board of township 7 commissioners by majority action shall, upon due cause shown by 8 resolution, petition the court of quarter sessions, in which 9 case the court may order a rate of not more than five mills 10 additional to be levied: Further provided, That if, at the 11 hearing before the court of quarter sessions upon said petition, 12 of which notice shall be given as the court may direct, which 13 hearing shall be held not less than ten nor more than fifteen 14 days after said petition shall be presented, the owners of real 15 estate having assessed valuation of fifty per centum of the 16 total assessed valuation of real estate in said township shall, 17 by petition, object to the making of an order for any additional 18 tax levy, the court shall thereupon deny the prayer of said 19 petition. 20 Two. An annual tax not exceeding three mills for the purpose 21 of building and maintaining suitable places for the housing of 22 fire apparatus and for the purpose of purchasing, maintaining 23 and operating fire apparatus and for the purposes of making of 24 appropriations to fire companies within or without the township 25 and of contracting with adjacent municipalities or volunteer 26 fire companies therein for fire protection. If an annual tax for 27 the purposes specified in this clause is proposed to be set at a 28 level higher than three mills the question shall be submitted to 29 the voters of the township, and the county board of elections 30 shall frame the question in accordance with the election laws of 20030H1082B1273 - 2 -
1 the Commonwealth for submission to the voters of the township. 2 Three. An annual tax, not exceeding one-tenth of one mill, 3 for the purpose of caring for trees planted under the 4 supervision of the shade-tree commission, and for the purpose of 5 publishing notices of meetings to consider the planting, 6 removing, or changing of trees. In lieu of the tax provided for 7 in this clause, the township commissioners may, by specific 8 appropriation, provide for the maintenance of such trees from 9 the general funds of the township. 10 Four. An annual tax so long as necessary, for the purpose of 11 procuring a lot and/or erecting a building thereon for a 12 townhouse, and for the payment of indebtedness incurred in 13 connection therewith. 14 Five. An annual tax sufficient to pay interest and principal 15 on any indebtedness incurred pursuant to the act of July 12, 16 1972 (P.L.781, No.185), known as the "Local Government Unit Debt 17 Act," or any prior or subsequent act governing the incurrence of 18 indebtedness of the township. 19 Six. The commissioners of the township shall have the power 20 to levy and collect annually on the valuation assessed for 21 general township purposes as now is or may be provided by law, 22 an additional tax not exceeding one-half (1/2) mill to provide 23 for pensions, retirement, or the purchase of annuity contracts 24 for township employes. This tax shall be kept in a separate fund 25 and used only for the purposes herein provided. 26 Seven. An annual tax not exceeding one-half mill for the 27 purpose of supporting ambulance and rescue squads serving the 28 township, except as provided in subsection (c). 29 Eight. An annual tax not exceeding three mills to support a 30 police department which serves the township solely, to support 20030H1082B1273 - 3 -
1 the township's participation in a regional police department, or 2 to pay for the purchase of police services for the township. If 3 an annual tax for the purposes specified in this clause is 4 proposed to be set at a level higher than three mills, the 5 question shall be submitted to the voters of the township and 6 the county board of elections shall frame the question in 7 accordance with the election laws of this Commonwealth for 8 submission to the voters of the township. 9 (b) This section does not include the levy of any taxes upon 10 particular districts, or parts of any township, for particular 11 purposes, nor special levies otherwise provided for in this act. 12 (c) The tax for supporting ambulance and rescue squads 13 serving the township shall not exceed the rate specified in 14 clause seven of subsection (a) except when the question is 15 submitted to the voters of the township in the form of a 16 referendum which will appear on the ballot in accordance with 17 the election laws of the Commonwealth, in which case the rate 18 shall not exceed two mills. The county board of elections shall 19 frame the question to be submitted to the voters of the township 20 in accordance with the election laws of the Commonwealth. 21 Section 2. This act shall take effect in 60 days. B5L73DMS/20030H1082B1273 - 4 -