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| PRIOR PRINTER'S NO. 3236 | PRINTER'S NO. 3686 |
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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, WATSON, MURT AND BRADFORD, MARCH 19, 2012 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, JUNE 6, 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 |
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1 | millage authorized by referendum under this subsection. In the |
2 | alternative, a local government unit, excluding counties and |
3 | county authorities, may by ordinance impose, in addition to the |
4 | earned income tax rate limit set forth in the act of December |
5 | 31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling |
6 | Act," a tax on the earned income of the residents of that local |
7 | government unit not exceeding the rate authorized by referendum |
8 | under this subsection. Revenue from the levy shall be used to |
9 | retire the indebtedness incurred in purchasing interests in real |
10 | property or in making additional acquisitions of real property |
11 | for the purpose of securing an open space benefit or benefits |
12 | under the provisions of this act or the act of June 30, 1981 |
13 | (P.L.128, No.43), known as the "Agricultural Area Security Law." |
14 | Revenue from the levy may also be used for transactional fees |
15 | that are incidental to acquisitions made in accordance with this |
16 | act, including, but not limited to, costs of appraisals, legal |
17 | services, title searches, document preparation, title insurance, |
18 | closing fees and survey costs[.]; for expenses necessary to | <-- |
19 | prepare the resource, recreation or land use plan required under |
20 | section 3; and for costs associated with design, engineering, |
21 | improvement and development of the real property consistent with |
22 | the approved resource, recreation or land use plan.. In no | <-- |
23 | event, however, shall any revenue in a particular year be used |
24 | to improve and develop the property acquired unless the annual |
25 | debt service or acquisition fees will be satisfied. The |
26 | acquisition fees shall be paid in their entirety at the time of |
27 | acquisition. The local taxing option authorized by this |
28 | subsection shall not be exercised unless the governing body of |
29 | the local government unit shall by ordinance first provide for a |
30 | referendum on the question of the imposition at a specific rate |
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1 | of the additional tax to be imposed and a majority of those |
2 | voting on the referendum question vote in favor of the |
3 | imposition of the tax. The ordinance of the governing board of |
4 | the local government unit providing for a referendum on the |
5 | question shall be filed with the county board of elections. The |
6 | referendum shall be governed by the provisions of the act of |
7 | June 3, 1937 (P.L.1333, No.320), known as the "Pennsylvania |
8 | Election Code." The election official shall cause the question |
9 | to be submitted to the electors of the local government unit at |
10 | the next primary, general or municipal election occurring not |
11 | less than the thirteenth Tuesday following the filing of the |
12 | ordinance with the county board of elections. At such election, |
13 | the question shall be submitted to the voters in the same manner |
14 | as other questions are submitted under the provisions of the |
15 | "Pennsylvania Election Code." The question to be placed upon the |
16 | ballot shall be framed in the following form: |
17 | Do you favor the imposition of a (describe tax in millage |
18 | or rate) by (local government unit) to be used to |
19 | (purpose)? |
20 | * * * |
21 | Section 2. This act shall take effect in 60 days. |
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