1Amending the act of June 23, 1931 (P.L.932, No.317), entitled
2"An act relating to cities of the third class; and amending,
3revising, and consolidating the law relating thereto,"
4further providing for tax levies; and repealing provisions
5related to exemptions from taxation.

6The General Assembly of the Commonwealth of Pennsylvania
7hereby enacts as follows:

8Section 1. Section 2531 of the act of June 23, 1931
9(P.L.932, No.317), known as The Third Class City Code, reenacted
10and amended June 28, 1951 (P.L.662, No.164) and amended November
1119, 1959 (P.L.1519, No.534), August 3, 1967 (P.L.199, No.63),
12June 16, 1972 (P.L.199, No.63) and May 22, 1981 (P.L.71, No.20),
13is amended to read:

14Section 2531. Tax Levies.--Council may, by ordinance, levy
15and provide for the collection of the following taxes:

161. A tax for general revenue purposes on all persons and
17property taxable according to the laws of the Commonwealth for
18county purposes: the valuation of such property to be assessed
19as hereinbefore provided.

12. An annual tax sufficient to pay interest and principal on
2any indebtedness incurred pursuant to [the act of July 12, 1972
3(P.L.781, No.185), known as the "Local Government Debt Act,"] 53 
4Pa.C.S. Pt. VII Subpt. B Ch. 18 (relating to taxation and fiscal 
5affairs) or any prior or subsequent act governing the incurrence
6of indebtedness of the city.

7[3. A residence tax for general revenue purposes, not
8exceeding five dollars annually, on all inhabitants above the
9age of eighteen years. Any ordinance of council fixing the rate
10of taxation for any year at a mill rate shall also include a
11statement expressing the rate of taxation in dollars and cents
12on each one hundred dollars of assessed valuation of taxable
13property.]

144. The council of any city may, by ordinance, in any year
15levy separate and different rates of taxation for city purposes
16on all real estate classified as land, exclusive of the
17buildings thereon, and on all real estate classified as
18buildings on land. When real estate tax rates are so levied, (i)
19the rates shall be determined by the requirements of the city
20budget as approved by council, (ii) higher rates may be levied
21on land if the respective rates on lands and buildings are so
22fixed so as not to constitute a greater levy in the aggregate
23than a rate of twenty-five mills on both land and buildings, and
24(iii) they shall be uniform as to all real estate within such
25classification.

265. Where the city council by a majority action shall, upon
27due cause shown, petition the court of quarter sessions for the
28right to levy additional millage, the court, after such public
29notice as it may direct and after hearing, may order a greater
30rate than twenty-five mills but not exceeding five additional

1mills to be levied.

2Section 2. Section 2531.1 of the act, amended November 26,
31982 (P.L.759, No.214), is repealed:

4[Section 2531.1. Exemptions from Taxation.--The council of
5any city may, by ordinance or resolution, exempt any person
6whose total income from all sources is less than five thousand
7dollars ($5,000) per annum from any per capita or resident's tax
8levied under this act. This exemption shall not apply to real
9property taxes.]

10Section 3. This act shall take effect in 60 days.