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        PRIOR PRINTER'S NO. 41                          PRINTER'S NO. 62

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 39 Special Session No. 1 of 2005


        INTRODUCED BY WILT, DENLINGER, ROHRER, LEH, YEWCIC, ALLEN,
           ARMSTRONG, BALDWIN, BASTIAN, BIRMELIN, BUNT, CALTAGIRONE,
           CAPPELLI, CLYMER, CREIGHTON, DIVEN, FORCIER, GILLESPIE,
           GOODMAN, HARRIS, HERSHEY, KAUFFMAN, MACKERETH, MARSICO,
           McILHATTAN, R. MILLER, S. MILLER, MUSTIO, PICKETT, PYLE,
           QUIGLEY, RAPP, ROBERTS, SATHER, SAYLOR, SCHRODER, SEMMEL,
           STEIL, STERN AND T. STEVENSON, OCTOBER 24, 2005

        AS REPORTED FROM COMMITTEE ON APPROPRIATIONS, HOUSE OF
           REPRESENTATIVES, AS AMENDED, NOVEMBER 14, 2005

                                     AN ACT

     1  Amending the act of December 31, 1965 (P.L.1257, No.511),
     2     entitled "An act empowering cities of the second class,
     3     cities of the second class A, cities of the third class,
     4     boroughs, towns, townships of the first class, townships of
     5     the second class, school districts of the second class,
     6     school districts of the third class and school districts of
     7     the fourth class including independent school districts, to
     8     levy, assess, collect or to provide for the levying,
     9     assessment and collection of certain taxes subject to maximum
    10     limitations for general revenue purposes; authorizing the
    11     establishment of bureaus and the appointment and compensation
    12     of officers, agencies and employes to assess and collect such
    13     taxes; providing for joint collection of certain taxes,
    14     prescribing certain definitions and other provisions for
    15     taxes levied and assessed upon earned income, providing for
    16     annual audits and for collection of delinquent taxes, and
    17     permitting and requiring penalties to be imposed and
    18     enforced, including penalties for disclosure of confidential
    19     information, providing an appeal from the ordinance or
    20     resolution levying such taxes to the court of quarter
    21     sessions and to the Supreme Court and Superior Court,"
    22     restricting the power of certain school districts to levy,
    23     assess and collect taxes.

    24     The General Assembly of the Commonwealth of Pennsylvania
    25  hereby enacts as follows:


     1     Section 1.  The act of December 31, 1965 (P.L.1257, No.511),
     2  known as The Local Tax Enabling Act, is amended by adding a
     3  section to read:
     4     Section 1.1.  Restriction on Authority to Levy Taxes.--(a)
     5  Except as provided in subsections (b) and (c), the authority of
     6  any school district of the second, third and fourth class
     7  including any independent school district to levy, assess and
     8  collect any tax under this act shall for the school year          <--
     9  beginning July 1, 2007, and any subsequent school year, expire
    10  at midnight on June 30, 2007. EXPIRE AT MIDNIGHT ON DECEMBER 31,  <--
    11  2007.
    12     (b)  Each school district of the second class, each school
    13  district of the third class and each school district of the
    14  fourth class shall continue to have the power to levy a realty
    15  transfer tax under this act or the act of March 4, 1971 (P.L.6,
    16  No.2), known as the "Tax Reform Code of 1971," at a rate equal
    17  to or less than the rate in effect on July 1, 2005. Any division
    18  of the proceeds of the tax with any municipality which decreases
    19  the percentage payable to the school district after July 1,
    20  2005, shall be void and unenforceable. The tax, or portion of
    21  the proceeds thereof payable to the school district, shall be
    22  transmitted to the Department of Revenue for deposit into the
    23  Education Operating Fund beginning July 1, 2006 JANUARY 1, 2008.  <--
    24     (c)  The provisions of subsection (a) shall not prevent or
    25  interfere with any action of any school district of the second,
    26  third and fourth class including any independent school district
    27  to collect any tax imposed under the authority of this act for    <--
    28  any school year prior to the school year beginning July 1, 2006.
    29  THAT IS LEVIED AND ASSESSED PRIOR TO JANUARY 1, 2008.             <--
    30     Section 2.  This act shall take effect immediately.
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