PRINTER'S NO. 3242
No. 2347 Session of 1986
INTRODUCED BY GAMBLE, FRYER, YANDRISEVITS, DUFFY, FOSTER, DeLUCA, VEON, WOZNIAK, TELEK, SHOWERS, JAROLIN AND BELFANTI, APRIL 9, 1986
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 9, 1986
AN ACT 1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled, 2 as amended, "An act relating to counties of the second class 3 and second class A; amending, revising, consolidating and 4 changing the laws relating thereto," further providing for 5 tax levies. 6 The General Assembly of the Commonwealth of Pennsylvania 7 hereby enacts as follows: 8 Section 1. Section 1970 of the act of July 28, 1953 9 (P.L.723, No.230), known as the Second Class County Code, 10 amended February 14, 1986 (P.L. , No.6), is amended to read: 11 Section 1970. Tax Levies.--[No tax shall be levied on 12 personal property taxable for county purposes where the rate of 13 taxation thereon is fixed by law other than at the rate so 14 fixed.] The county commissioners shall fix, by resolution, the 15 [rate] rates of taxation for each year. [The tax] Taxes levied 16 shall be for the purpose of creating a general fund to pay 17 expenses incurred for general county purposes, for the payment 18 of the matters connected with roads provided for in subsection 19 (g) of section 2901 hereof, for the payment of the matters
1 connected with parks and related matters provided for in 2 sections 3007 and 3035 hereof. No tax shall be levied on 3 personal property taxable for county purposes, where the rate of 4 taxation thereon is fixed by law, other than at the rate fixed 5 by law. No [such] tax levied on real property in any county of 6 the second class, shall in any one year exceed the rate of 7 twenty-five mills on every dollar of the adjusted valuation: 8 Provided, however, That the rate of taxation for payment of 9 interest and principal on any indebtedness incurred pursuant to 10 the act of July 12, 1972 (P.L.781, No.185), known as the "Local 11 Government Unit Debt Act," or any prior or subsequent act 12 governing the incurrence of indebtedness of the county shall be 13 unlimited. No tax levied on real property for general county 14 purposes in any county of the second class A shall in any one 15 year exceed the rate of thirty mills on every dollar of the 16 adjusted valuation: Provided, however, That the rate of taxation 17 for payment of interest and principal on any indebtedness 18 incurred pursuant to the act of July 12, 1972 (P.L.781, No.185), 19 known as the "Local Government Unit Debt Act," or any prior or 20 subsequent act governing the incurrence of indebtedness of the 21 county shall be unlimited. In fixing the rate of taxation levied 22 on real property, the county commissioners if the rate is fixed 23 in mills, shall also include in the resolution a statement 24 expressing the rate of taxation in dollars and cents on each one 25 hundred dollars of assessed valuation of taxable property. 26 Section 2. This act shall take effect in 60 days. C7L16VDL/19860H2347B3242 - 2 -