Trial Engrossment of Amendment A00177 to House Bill 0548 P.N. 0539, Regular Session 2019-2020

A00177

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

548

Session of

2019

INTRODUCED BY EMRICK, PICKETT, MILLARD, ZIMMERMAN, NEILSON AND

MASSER, FEBRUARY 19, 2019

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 19, 2019

AN ACT

Amending Titles 8 (Boroughs and Incorporated Towns) and 11

(Cities) of the Pennsylvania Consolidated Statutes, in mayor,

further providing for president or vice president of council

to act as mayor; in taxation and finance, further providing

for tax levy and for tax ordinance; in ordinances, further

providing for ordinances and resolutions and for enactment,

approval and veto; and, in council, further providing for

ordinances and resolutions and in taxation, further providing

for tax levies.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 10A08(c), 1302(a) introductory

paragraph, 1310.1, 3301.1(c) and 3301.3(c) of Title 8 of the

Pennsylvania Consolidated Statutes are amended to read:

§ 10A08. President or vice president of council to act as

mayor.

* * *

of council while acting as mayor shall have power to veto a

proposed ordinance or the annual tax resolution under section

1302(a) (relating to tax levy) or to break a tie but shall not

have power to vote as a member of council.

§ 1302. Tax levy.

(a) Authority.--The council of the borough shall have power,

by [ordinance] resolution for taxes levied at the same rate as

or a rate lower than the previous fiscal year, and by ordinance

if the tax rate increases from the previous fiscal year, to levy

and collect annually a tax not exceeding 30 mills for general

borough purposes, unless the council by majority action, upon

due cause shown by resolution, petitions the court of common

pleas, in which case the court may order a rate of not more than

five mills additional to be levied and in addition any of the

following taxes:

* * *

§ 1310.1. Tax [ordinance] or resolution.

After council has adopted the budget, it is the duty of the

council to enact [an ordinance] [enact and ordinance] adopt a

resolution levying the taxes referred to in this part for the

fiscal year for taxes levied at the same rate as or a rate lower

than the previous fiscal year, and to enact an ordinance if the

tax rate increases from the previous fiscal year, subject to

approval of the mayor or enactment over the mayor's veto under

the procedure established in section 3301.3(c) (relating to

enactment, approval and veto).

§ 3301.1. Ordinances and resolutions.

* * *

accordance with this part and the laws of this Commonwealth.

Resolutions may be adopted for any purpose, including, but not

limited to, the following:

(1) Ceremonial or congratulatory expressions of the good

A00177 - 2 -

will of the council.

(2) Statements of public policy of the council.

(3) Approval of formal agreements of the borough, except

for agreements arising under an established purchasing system

of the borough.

(4) Approval, if required, of administrative rules,

regulations and bylaws arising under State statutes or

borough ordinances.

(5) The filling of borough-appointed positions and of

vacancies of elected officials, except as otherwise provided.

(6) Annual tax millage rate in accordance with section

1302(a) (relating to tax levy).

* * *

§ 3301.3. Enactment, approval and veto.

* * *

apply:

(1) If council presents the mayor with the annual tax

[ordinance] or resolution under section 1310.1 (relating to

tax [ordinance] or resolution), the mayor shall, within ten

days of receiving the tax [ordinance] or resolution, approve

or return the tax ordinance or resolution to the borough

secretary with a statement setting forth the mayor's

objections.

(2) Council shall reconsider the tax [ordinance] or

resolution at any scheduled meeting held not later than ten

days after the mayor has returned the tax [ordinance] or

resolution to the secretary with the mayor's objections. The

mayor's objections shall be entered upon the minutes of the

meeting.

A00177 - 3 -

(3) A veto of the tax [ordinance] or resolution of the

borough may be overridden by a vote of a majority of all

elected council members plus one. If the veto is overridden,

the [ordinance] or resolution shall have full force and

effect as if it had received the approval of the mayor.

(4) If the mayor neither approves the tax [ordinance] or

resolution nor returns it with objections, the date of

enactment of the tax [ordinance] or resolution shall be the

date of the adoption of the tax [ordinance] or resolution by

council.

Section 2. Sections 11018.1(a)(2) and (b)(2) and 12531(a)

introductory paragraph and (c)(2) and (3) of Title 11 are

amended to read:

§ 11018.1. Ordinances and resolutions.

(a) Ordinances.--With regard to ordinances, the following

shall apply:

* * *

(2) Every legislative act of council shall be by

ordinance and the legislative acts shall include:

[(i) Tax ordinances.] (i) [Tax] C ertain tax

ordinances.

[(ii)] (i) General appropriation ordinances.

[(iii)] (ii) All ordinances that:

(A) Exercise the police power of the city.

(B) Regulate land use, development and

subdivision.

property maintenance, housing and similar standards.

(D) Otherwise regulate the conduct of persons

within the city.

A00177 - 4 -

[(iv)] (iii) Imposition of penalties for the

violation of ordinances.

* * *

(b) Resolutions.--With regard to resolutions, the following

shall apply:

* * *

(2) The purposes for which resolutions may be adopted

shall include, but not be limited to, the following:

(i) Ceremonial or congratulatory expressions of the

goodwill of council.

(ii) Statements of public policy of council.

(iii) Approval of formal agreements of the city,

except when an agreement arises under a previously

approved purchasing system of the city.

(iv) Approval of the acquisition, disposition and

leasing of real property.

(v) Approval of administrative rules and regulations

arising under State statutes or city ordinances.

(vi) Annual tax millage rate in accordance with

section 12531 (relating to tax levies).

* * *

§ 12531. Tax levies.

(a) Property tax.--Council may, by [ordinance] resolution

for taxes levied at the same rate as or a rate lower than the

previous fiscal year, and by ordinance if the tax rate increases

from the previous fiscal year, levy and, in accordance with this

part, provide for the collection of taxes on all property within

the city that is made taxable for city purposes and subject to

valuation and assessment by the county assessment office or the

city, as provided in Subchapter A (relating to assessments of

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property for taxation), as follows:

* * *

in subsection (a), the following shall apply:

* * *

(2) Any [ordinance] or resolution fixing the rate of

taxation for any year at a millage rate shall also include a

statement expressing the rate of taxation in dollars and

cents on each $100 of assessed valuation of taxable property.

(3) Council may, by [ordinance,] resolution for taxes

levied at the same rate as or a rate lower than the previous

fiscal year, and by ordinance if the tax rate increases from

the previous fiscal year, in any year levy separate and

different rates of taxation for city purposes on all real

estate classified as land, exclusive of the buildings on the

real estate, and on all real estate classified as buildings

on land. When real estate tax rates are so levied:

* * *

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

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