PRINTER'S NO. 3242
No. 2347 Session of 1986
INTRODUCED BY GAMBLE, FRYER, YANDRISEVITS, DUFFY, FOSTER,
DeLUCA, VEON, WOZNIAK, TELEK, SHOWERS, JAROLIN AND BELFANTI,
APRIL 9, 1986
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, APRIL 9, 1986
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," further providing for
5 tax levies.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 1970 of the act of July 28, 1953
9 (P.L.723, No.230), known as the Second Class County Code,
10 amended February 14, 1986 (P.L. , No.6), is amended to read:
11 Section 1970. Tax Levies.--[No tax shall be levied on
12 personal property taxable for county purposes where the rate of
13 taxation thereon is fixed by law other than at the rate so
14 fixed.] The county commissioners shall fix, by resolution, the
15 [rate] rates of taxation for each year. [The tax] Taxes levied
16 shall be for the purpose of creating a general fund to pay
17 expenses incurred for general county purposes, for the payment
18 of the matters connected with roads provided for in subsection
19 (g) of section 2901 hereof, for the payment of the matters
1 connected with parks and related matters provided for in
2 sections 3007 and 3035 hereof. No tax shall be levied on
3 personal property taxable for county purposes, where the rate of
4 taxation thereon is fixed by law, other than at the rate fixed
5 by law. No [such] tax levied on real property in any county of
6 the second class, shall in any one year exceed the rate of
7 twenty-five mills on every dollar of the adjusted valuation:
8 Provided, however, That the rate of taxation for payment of
9 interest and principal on any indebtedness incurred pursuant to
10 the act of July 12, 1972 (P.L.781, No.185), known as the "Local
11 Government Unit Debt Act," or any prior or subsequent act
12 governing the incurrence of indebtedness of the county shall be
13 unlimited. No tax levied on real property for general county
14 purposes in any county of the second class A shall in any one
15 year exceed the rate of thirty mills on every dollar of the
16 adjusted valuation: Provided, however, That the rate of taxation
17 for payment of interest and principal on any indebtedness
18 incurred pursuant to the act of July 12, 1972 (P.L.781, No.185),
19 known as the "Local Government Unit Debt Act," or any prior or
20 subsequent act governing the incurrence of indebtedness of the
21 county shall be unlimited. In fixing the rate of taxation levied
22 on real property, the county commissioners if the rate is fixed
23 in mills, shall also include in the resolution a statement
24 expressing the rate of taxation in dollars and cents on each one
25 hundred dollars of assessed valuation of taxable property.
26 Section 2. This act shall take effect in 60 days.
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