PRINTER'S NO. 2002
No. 1568 Session of 1985
INTRODUCED BY SERAFINI, TELEK, STABACK, GODSHALL, RAYMOND AND
BELARDI, JUNE 28, 1985
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 28, 1985
AN ACT
1 Amending the act of February 1, 1966 (1965 P.L.1656, No.581),
2 entitled "An act concerning boroughs, and revising, amending
3 and consolidating the law relating to boroughs," authorizing
4 council to levy different rates of taxation for borough
5 purposes on land and on buildings.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 1302 of the act of February 1, 1966 (1965
9 P.L.1656, No.581), known as The Borough Code, is amended by
10 adding after the second paragraph a paragraph to read:
11 Section 1302. Tax Levy.--* * *
12 The council of any borough may, by ordinance, in any year,
13 levy separate and different rates of taxation for borough
14 purposes on all real estate classified as land, exclusive of the
15 buildings thereon, and on all real estate classified as
16 buildings on land. When real estate taxes are so levied, (i) the
17 rates shall be determined by the requirements of the borough
18 budget as approved by council, (ii) higher rates may be levied
19 on land if the respective rates on lands and buildings are so
1 fixed so as not to constitute a greater levy in the aggregate
2 than the maximum rate applicable to both land and buildings, and
3 (iii) they shall be uniform as to all real estate within such
4 classification.
5 * * *
6 Section 2. This act shall take effect in 60 days.
C12L08WMB/19850H1568B2002 - 2 -