THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY QUIGLEY, TOEPEL, SCHRODER, ADOLPH, CARROLL, DALEY, FREEMAN, GOODMAN, GROVE, HENNESSEY, MAHER, MYERS, O'NEILL, PEIFER, QUINN, WATSON, MURT AND BRADFORD, MARCH 19, 2012

AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 6, 2012   

AN ACT

Amending the act of January 19, 1968 (1967 P.L.992, No.442),

entitled, as amended, "An act authorizing the Commonwealth of

Pennsylvania and the local government units thereof to

preserve, acquire or hold land for open space uses," further

providing for local taxing options.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 7.1(a) of the act of January 19, 1968

(1967 P.L.992, No.442), entitled "An act authorizing the

Commonwealth of Pennsylvania and the local government units

thereof to preserve, acquire or hold land for open space uses,"

amended November 29, 2006 (P.L.1418, No.154), is amended to

read:

Section 7.1.  Local Taxing Options.--(a)  A local government

unit, excluding counties and county authorities, may by

ordinance impose, in addition to the statutory rate limits on

real estate taxes set forth in the municipal code of that local

government unit, a tax on real property not exceeding the

millage authorized by referendum under this subsection. In the

alternative, a local government unit, excluding counties and

county authorities, may by ordinance impose, in addition to the

earned income tax rate limit set forth in the act of December

31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling

Act," a tax on the earned income of the residents of that local

government unit not exceeding the rate authorized by referendum

under this subsection. Revenue from the levy shall be used to

retire the indebtedness incurred in purchasing interests in real

property or in making additional acquisitions of real property

for the purpose of securing an open space benefit or benefits

under the provisions of this act or the act of June 30, 1981

(P.L.128, No.43), known as the "Agricultural Area Security Law."

Revenue from the levy may also be used for transactional fees

that are incidental to acquisitions made in accordance with this

act, including, but not limited to, costs of appraisals, legal

services, title searches, document preparation, title insurance,

closing fees and survey costs[.]; for expenses necessary to

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prepare the resource, recreation or land use plan required under

section 3; and for costs associated with design, engineering,

improvement and development of the real property consistent with

the approved resource, recreation or land use plan.. In no

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event, however, shall any revenue in a particular year be used

to improve and develop the property acquired unless the annual

debt service or acquisition fees will be satisfied. The

acquisition fees shall be paid in their entirety at the time of

acquisition. The local taxing option authorized by this

subsection shall not be exercised unless the governing body of

the local government unit shall by ordinance first provide for a

referendum on the question of the imposition at a specific rate

of the additional tax to be imposed and a majority of those

voting on the referendum question vote in favor of the

imposition of the tax. The ordinance of the governing board of

the local government unit providing for a referendum on the

question shall be filed with the county board of elections. The

referendum shall be governed by the provisions of the act of

June 3, 1937 (P.L.1333, No.320), known as the "Pennsylvania

Election Code." The election official shall cause the question

to be submitted to the electors of the local government unit at

the next primary, general or municipal election occurring not

less than the thirteenth Tuesday following the filing of the

ordinance with the county board of elections. At such election,

the question shall be submitted to the voters in the same manner

as other questions are submitted under the provisions of the

"Pennsylvania Election Code." The question to be placed upon the

ballot shall be framed in the following form:

Do you favor the imposition of a (describe tax in millage

or rate) by (local government unit) to be used to

(purpose)?

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Section 2.  This act shall take effect in 60 days.