PRIOR PRINTER'S NO. 39 PRINTER'S NO. 441
No. 38 Session of 1981
INTRODUCED BY LEVI, FRYER, A. C. FOSTER, JR. AND DeMEDIO,
JANUARY 19, 1981
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
FEBRUARY 10, 1981
AN ACT
1 Amending the act of July 28, 1953 (P.L.723, No.230), entitled,
2 as amended, "An act relating to counties of the second class
3 and second class A; amending, revising, consolidating and
4 changing the laws relating thereto," authorizing taxation for
5 the purpose of paying interest and principal on certain
6 indebtedness.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 1970, act of July 28, 1953 (P.L.723,
10 No.230), known as the "Second Class County Code," amended
11 February 2, 1976 (P.L.1, No.1), is amended to read:
12 Section 1970. Tax Levies.--No tax shall be levied on
13 personal property taxable for county purposes where the rate of
14 taxation thereon is fixed by law other than at the rate so
15 fixed. The county commissioners shall fix, by resolution, the
16 rate of taxation for each year. The tax levied shall be for the
17 purpose of creating a general fund to pay expenses incurred for
18 general county purposes, for the payment of the matters
19 connected with roads provided for in subsection (g) of section
1 2901 hereof, for the payment of the matters connected with parks
2 and related matters provided for in sections 3007 and 3035
3 hereof, and for the payment of expenses connected with the
4 operation of a community college as provided by law. No such tax
5 [, exclusive of the requirements for the payment of the interest
6 and principal of the funded debt of] in any county of the second
7 class, shall in any one year exceed the rate of twenty mills on
8 every dollar of the adjusted valuation [and no]: Provided,
9 however, That the rate of taxation for payment of interest and
10 principal CURRENTLY DUE on any indebtedness incurred pursuant to <--
11 the act of July 12, 1972 (P.L.781, No.185), known as the "Local
12 Government Unit Debt Act," or any subsequent act governing the
13 incurrence of indebtedness of the county shall be unlimited. No
14 tax for general county purposes [exclusive of the requirements
15 for the payment of the interest and principal of the funded debt
16 of] in any county of the second class A shall in any one year
17 exceed the rate of thirty mills on every dollar of the adjusted
18 valuation: Provided, however, That the rate of taxation for
19 payment of interest and principal CURRENTLY DUE on any <--
20 indebtedness incurred pursuant to the act of July 12, 1972
21 (P.L.781, No.185), known as the "Local Government Unit Debt
22 Act," or any subsequent act governing the incurrence of
23 indebtedness of the county shall be unlimited. In fixing the
24 rate of taxation, the county commissioners if the rate is fixed
25 in mills, shall also include in the resolution a statement
26 expressing the rate of taxation in dollars and cents on each one
27 hundred dollars of assessed valuation of taxable property.
28 Section 2. This act shall take effect in 60 days.
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