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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY QUIGLEY, TOEPEL, SCHRODER, ADOLPH, CARROLL, DALEY, FREEMAN, GOODMAN, GROVE, HENNESSEY, MAHER, MYERS, O'NEILL, PEIFER, QUINN AND WATSON, MARCH 19, 2012 |
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| REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 19, 2012 |
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| AN ACT |
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1 | Amending the act of January 19, 1968 (1967 P.L.992, No.442), |
2 | entitled, as amended, "An act authorizing the Commonwealth of |
3 | Pennsylvania and the local government units thereof to |
4 | preserve, acquire or hold land for open space uses," further |
5 | providing for local taxing options. |
6 | The General Assembly of the Commonwealth of Pennsylvania |
7 | hereby enacts as follows: |
8 | Section 1. Section 7.1(a) of the act of January 19, 1968 |
9 | (1967 P.L.992, No.442), entitled "An act authorizing the |
10 | Commonwealth of Pennsylvania and the local government units |
11 | thereof to preserve, acquire or hold land for open space uses," |
12 | amended November 29, 2006 (P.L.1418, No.154), is amended to |
13 | read: |
14 | Section 7.1. Local Taxing Options.--(a) A local government |
15 | unit, excluding counties and county authorities, may by |
16 | ordinance impose, in addition to the statutory rate limits on |
17 | real estate taxes set forth in the municipal code of that local |
18 | government unit, a tax on real property not exceeding the |
19 | millage authorized by referendum under this subsection. In the |
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1 | alternative, a local government unit, excluding counties and |
2 | county authorities, may by ordinance impose, in addition to the |
3 | earned income tax rate limit set forth in the act of December |
4 | 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling |
5 | Act," a tax on the earned income of the residents of that local |
6 | government unit not exceeding the rate authorized by referendum |
7 | under this subsection. Revenue from the levy shall be used to |
8 | retire the indebtedness incurred in purchasing interests in real |
9 | property or in making additional acquisitions of real property |
10 | for the purpose of securing an open space benefit or benefits |
11 | under the provisions of this act or the act of June 30, 1981 |
12 | (P.L.128, No.43), known as the "Agricultural Area Security Law." |
13 | Revenue from the levy may also be used for transactional fees |
14 | that are incidental to acquisitions made in accordance with this |
15 | act, including, but not limited to, costs of appraisals, legal |
16 | services, title searches, document preparation, title insurance, |
17 | closing fees and survey costs; for expenses necessary to prepare |
18 | the resource, recreation or land use plan required under section |
19 | 3; and for costs associated with design, engineering, |
20 | improvement and development of the real property consistent with |
21 | the approved resource, recreation or land use plan. The local |
22 | taxing option authorized by this subsection shall not be |
23 | exercised unless the governing body of the local government unit |
24 | shall by ordinance first provide for a referendum on the |
25 | question of the imposition at a specific rate of the additional |
26 | tax to be imposed and a majority of those voting on the |
27 | referendum question vote in favor of the imposition of the tax. |
28 | The ordinance of the governing board of the local government |
29 | unit providing for a referendum on the question shall be filed |
30 | with the county board of elections. The referendum shall be |
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1 | governed by the provisions of the act of June 3, 1937 (P.L.1333, |
2 | No.320), known as the "Pennsylvania Election Code." The election |
3 | official shall cause the question to be submitted to the |
4 | electors of the local government unit at the next primary, |
5 | general or municipal election occurring not less than the |
6 | thirteenth Tuesday following the filing of the ordinance with |
7 | the county board of elections. At such election, the question |
8 | shall be submitted to the voters in the same manner as other |
9 | questions are submitted under the provisions of the |
10 | "Pennsylvania Election Code." The question to be placed upon the |
11 | ballot shall be framed in the following form: |
12 | Do you favor the imposition of a (describe tax in millage |
13 | or rate) by (local government unit) to be used to |
14 | (purpose)? |
15 | * * * |
16 | Section 2. This act shall take effect in 60 days. |
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