PRINTER'S NO. 1723
No. 1411 Session of 1983
INTRODUCED BY CALTAGIRONE, SEPTEMBER 20, 1983
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 20, 1983
AN ACT
1 Amending the act of December 31, 1965 (P.L.1257, No.511),
2 entitled "An act empowering cities of the second class,
3 cities of the second class A, cities of the third class,
4 boroughs, towns, townships of the first class, townships of
5 the second class, school districts of the second class,
6 school districts of the third class and school districts of
7 the fourth class including independent school districts, to
8 levy, assess, collect or to provide for the levying,
9 assessment and collection of certain taxes subject to maximum
10 limitations for general revenue purposes; authorizing the
11 establishment of bureaus and the appointment and compensation
12 of officers, agencies and employes to assess and collect such
13 taxes; providing for joint collection of certain taxes,
14 prescribing certain definitions and other provisions for
15 taxes levied and assessed upon earned income, providing for
16 annual audits and for collection of delinquent taxes, and
17 permitting and requiring penalties to be imposed and
18 enforced, including penalties for disclosure of confidential
19 information, providing an appeal from the ordinance or
20 resolution levying such taxes to the court of quarter
21 sessions and to the Supreme Court and Superior Court,"
22 increasing the limit on taxation.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. Section 17(a) of the act of December 31, 1965
26 (P.L.1257, No.511), known as The Local Tax Enabling Act, is
27 amended to read:
1 Section 17. Tax Limitations.--(a) Over-all Limit of Tax
2 Revenues.--(1) The aggregate amount of all taxes imposed by any
3 political subdivision under this section and in effect during
4 any fiscal year shall not exceed an amount equal to the product
5 obtained by multiplying the latest total market valuation of
6 real estate in such political subdivision, as determined by the
7 board for the assessment and revision of taxes or any similar
8 board established by the assessment laws which determines market
9 values of real estate within the political subdivision, by
10 [twelve mills] twenty-five mills. In school districts of the
11 second class, third class and fourth class and in any political
12 subdivision within a county where no market values of real
13 estate have been determined by the board for the assessment and
14 revision of taxes, or any similar board, the aggregate amount of
15 all taxes imposed under this section and in effect during any
16 fiscal year shall not exceed an amount equal to the product
17 obtained by multiplying the latest total market valuation of
18 real estate in such school district, or other political
19 subdivision, as certified by the State Tax Equalization Board,
20 by [twelve mills] twenty-five mills. In school districts of the
21 third and fourth class, taxes imposed on sales involving the
22 transfer of real property shall not be included in computing the
23 aggregate amount of taxes for any fiscal year in which one
24 hundred or more new homes or other major improvements on real
25 estate were constructed in the school district.
26 (2) The aggregate amount of all taxes imposed by any
27 independent school district under this section during any fiscal
28 year shall not exceed an amount equal to the product obtained by
29 multiplying the latest total valuation of real estate in such
30 district by [fifteen mills] twenty-five mills.
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2 Section 2. This act shall take effect in 60 days.
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