PRINTER'S NO. 4261
No. 3090 Session of 1994
INTRODUCED BY GLADECK, MARKOSEK, DEMPSEY, HENNESSEY, LYNCH,
MARSICO, SAURMAN, LAUB, GERLACH, BUNT, E. Z. TAYLOR,
L. I. COHEN, HARLEY, MILLER, MERRY, GEIST, CLARK, LEH,
SERAFINI, CHADWICK AND FICHTER, OCTOBER 3, 1994
REFERRED TO COMMITTEE ON URBAN AFFAIRS, OCTOBER 3, 1994
AN ACT
1 Amending the act of June 25, 1919 (P.L.581, No.274), entitled
2 "An act for the better government of cities of the first
3 class of this Commonwealth," providing for the establishment
4 of separate and different rates of taxation.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Article XVII of the act of June 25, 1919
8 (P.L.581, No.274), referred to as the First Class City
9 Government Law, is amended by adding a section to read:
10 Section 3.1. A city of the first class may in any year levy
11 separate and different rates of taxation for municipal purposes
12 on all real estate classified as land, exclusive of the
13 buildings thereon, and on all real estate classified as
14 buildings on land. When real estate tax rates are so levied:
15 (1) The rates shall be determined by the requirements of the
16 city budget.
17 (2) Higher rates may be levied on land if the respective
18 rates on lands and buildings are so fixed so as not to
1 constitute a greater levy in the aggregate than the maximum rate
2 allowed by law on both land and buildings.
3 (3) The rates shall be uniform as to all real estate within
4 the classification.
5 Section 2. This act shall take effect in 60 days.
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