PRINTER'S NO. 1524
No. 1294 Session of 2001
INTRODUCED BY BARRAR, CREIGHTON, HORSEY, WILT AND YOUNGBLOOD,
APRIL 9, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 9, 2001
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 providing for a limitation on taxation by school districts.
23 The General Assembly of the Commonwealth of Pennsylvania
24 hereby enacts as follows:
25 Section 1. The act of December 31, 1965 (P.L.1257, No.511),
26 known as The Local Tax Enabling Act, is amended by adding a
27 section to read:
1 Section 2.2. Limitation on School Districts.--No school
2 district shall levy a tax under this act unless the school
3 district has first held a tax referendum under 53 Pa.C.S. Ch. 87
4 Subch. A (relating to tax authorization and referendum
5 requirements) which failed to pass.
6 Section 2. This act shall not apply to taxes levied on or
7 before the effective date of this act.
8 Section 3. This act shall take effect in 60 days.
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