PRINTER'S NO. 277
No. 248 Session of 2003
INTRODUCED BY SOLOBAY, BALDWIN, BELARDI, BELFANTI, BUNT,
CAPPELLI, CAWLEY, CORRIGAN, CREIGHTON, CRUZ, DERMODY,
DeWEESE, GRUCELA, HARHAI, HENNESSEY, HERMAN, HUTCHINSON,
KOTIK, LAUGHLIN, PRESTON, SHANER, STABACK, TANGRETTI, THOMAS,
TIGUE, TRAVAGLIO, WALKO, WANSACZ, WASHINGTON, WOJNAROSKI,
YOUNGBLOOD, YUDICHAK, MELIO, BARRAR, SCRIMENTI, COSTA, HORSEY
AND LEVDANSKY, FEBRUARY 11, 2003
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 11, 2003
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," further
4 providing for tax levy; and making an editorial change.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Section 1302 of the act of February 1, 1966 (1965
8 P.L.1656, No.581), known as The Borough Code, amended December
9 17, 1990 (P.L.739, No.184) and December 18, 1996 (P.L.1156,
10 No.176), is amended to read:
11 Section 1302. Tax Levy.--(a) The council of the borough
12 shall have power, by ordinance, to levy and collect annually, a
13 tax, not exceeding thirty mills for general borough purposes,
14 unless the council by majority action shall, upon due cause
15 shown by resolution, petition the court of common pleas, in
16 which case the court may order a rate of not more than five
1 mills additional to be levied and in addition thereto any of the
2 following taxes:
3 (1) An annual tax sufficient to pay interest and principal
4 on any indebtedness incurred pursuant to [the act of July 12,
5 1972 (P.L.781, No.185), known as the "Local Government Unit Debt
6 Act,"] 53 Pa.C.S. Pt. VII, Subpt. B (relating to indebtedness
7 and borrowing) or any prior or subsequent act governing the
8 incurrence of indebtedness of the borough;
9 (2) To provide for pensions, retirement or the purchase of
10 annuity contracts for borough employes, not exceeding one-half
11 mill;
12 (3) To defray the cost and expenses of caring for shade
13 trees as provided in section 2729 of this act, and the expense
14 of publishing the notice referred to in such section, not
15 exceeding one-tenth mill;
16 (4) For lighting and illuminating the streets, highways and
17 other public places with electric light, gas light or other
18 illuminant, not exceeding eight mills;
19 (5) For gas, water and electric light, not exceeding eight
20 mills, such additional millage permitted only following a
21 favorable referendum on the matter held in accordance with the
22 act of April 16, 1875 (P.L.55), as amended;
23 (6) For the purchase of fire engines, fire apparatus and
24 fire hose for the use of the borough, or for assisting any fire
25 company in the borough in the purchase, renewal or repair of any
26 of its fire engines, fire apparatus or fire hose, for the
27 purposes of making appropriations to fire companies both within
28 and without the borough and of contracting with adjacent
29 municipalities or volunteer fire companies therein for fire
30 protection, for the training of fire personnel and payments to
20030H0248B0277 - 2 -
1 fire training schools and centers or for the purchase of land
2 upon which to erect a fire house, or for the erection and
3 maintenance of a fire house or fire training school and center
4 or fire houses, not exceeding three mills.
5 (i) The borough may appropriate up to one-half, but not to
6 exceed one mill, of the revenue generated from a tax under this
7 clause for the purpose of paying salaries, benefits or other
8 compensation of fire suppression employes of the borough or a
9 fire company serving the borough.
10 (ii) If an annual tax for the purposes specified in this
11 clause is proposed to be set at a level higher than three mills,
12 the question shall be submitted to the voters of the borough,
13 and the county board of elections shall frame the question in
14 accordance with the election laws of the Commonwealth for
15 submission to the voters of the borough;
16 (7) For building a fire house, fire training school and
17 center, lockup and/or municipal building, not exceeding two
18 mills, such additional millage permitted only following a
19 favorable referendum on the matter held in accordance with the
20 act of May 4, 1927 (P.L.673);
21 (8) To establish and/or maintain a local library or to
22 maintain or aid in the maintenance of a local library
23 established by deed, gift or testamentary provision, for the use
24 of the residents of the borough, in accordance with the act of
25 June 14, 1961 (P.L.324, No.188), known as The Library Code.
26 (9) For the purpose of supporting ambulance [and], rescue
27 [squads] and other emergency services serving the borough, not
28 to exceed one-half mill, except as provided in subsection (e).
29 The borough may appropriate up to one-half of the revenue
30 generated from a tax under this clause for the purpose of paying
20030H0248B0277 - 3 -
1 salaries, benefits or other compensation of employes of the
2 ambulance, rescue or other emergency service.
3 (b) The said taxes shall be levied on the dollar on the
4 valuation assessed for county purposes, as now is or may be
5 provided by law. All real property, offices, professions and
6 persons, made taxable by the laws of this Commonwealth for
7 county rates and levies, may, in the discretion of council, be
8 taxed after the same manner for such purposes. No action on the
9 part of the borough authorities fixing the tax rate for any year
10 at a mill rate need include a statement expressing the rate of
11 taxation in dollars and cents on each one hundred dollars ($100)
12 of assessed valuation of taxable property.
13 (c) Nothing herein contained shall prevent the application
14 of moneys received from taxes levied for general purposes to the
15 purposes of paying interest and sinking fund charges on
16 indebtedness.
17 (d) The proceeds of all taxes for which additional millage
18 is hereby authorized shall be kept in a separate fund and used
19 only for the purposes hereby provided therefor: Provided, That
20 the additional taxes authorized by referendum shall continue to
21 be levied annually for so long a period as provided in the
22 question submitted in such referendum, and, in the case of any
23 such taxes for which the question voted upon shall not have
24 stated the duration of such tax, until such tax shall be
25 abolished by vote of the electors in a subsequent referendum.
26 (e) The tax for supporting ambulance and rescue squads
27 serving the borough shall not exceed the rate specified in
28 subsection (a)(9) except when the question is submitted to the
29 voters of the borough in the form of a referendum which will
30 appear on the ballot in accordance with the election laws of the
20030H0248B0277 - 4 -
1 Commonwealth, in which case the rate shall not exceed two mills.
2 The county board of elections shall frame the question to be
3 submitted to the voters of the borough in accordance with the
4 election laws of the Commonwealth.
5 Section 2. This act shall take effect in 60 days.
A17L08JAM/20030H0248B0277 - 5 -