§ 12531. Tax levies
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 11 Pa.C.S.A. CitiesEffective: September 3, 2019
Effective: September 3, 2019
11 Pa.C.S.A. § 12531
Formerly cited as PA ST 53 P.S. § 37531
§ 12531. Tax levies
(a) Property tax.--Council may, by 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 property for taxation), as follows:
(2) An annual tax sufficient to pay interest and principal on any indebtedness incurred pursuant to 53 Pa.C.S. Pt. VII Subpt. B1 (relating to indebtedness and borrowing) or any prior or subsequent act governing the incurrence of indebtedness of the city.
(3) Council may, by 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:
(4) Where council, by a majority action upon due cause shown, petitions the court of common pleas for the right to levy additional millage for general revenue purposes, the court, after public notice as it may direct and after hearing, may order a greater rate than 30 mills but not more than five additional mills to be levied.
(5)(i) Notwithstanding council's power to authorize the transfer of an unexpended balance of an appropriation item pursuant to section 11804 (relating to regulations concerning appropriation), when money is collected for any special purpose, a city treasurer or council member may not apply the money for any purpose other than that for which it was collected.
Credits
2015, Nov. 24, P.L. 242, No. 67, § 1, effective in 60 days [Jan. 25, 2016]. Amended 2019, July 2, P.L. 351, No. 51, § 2, effective in 60 days [Sept. 3, 2019].
Footnotes
53 Pa.C.S.A. § 8001 et seq.
11 Pa.C.S.A. § 12531, PA ST 11 Pa.C.S.A. § 12531
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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