§ 1302.1. Different and separate tax levies
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 8 Pa.C.S.A. Boroughs and Incorporated TownsEffective: June 17, 2014
Effective: June 17, 2014
8 Pa.C.S.A. § 1302.1
Formerly cited as PA ST 53 P.S. § 46302.1
§ 1302.1. Different and separate tax levies
(a) General rule.--A borough may in any year levy separate and different rates of taxation for municipal purposes on all real estate classified as nonfarmland, exclusive of the buildings on the real estate, and on all real estate classified as either buildings on land or farmland. When real estate tax rates are so levied:
(2) A higher rate may be levied on real estate classified as nonfarmland than on real estate classified as either buildings on land or farmland if the respective rates on nonfarmland and on buildings or farmland are so fixed as not to constitute a greater levy in the aggregate than the levy to result from the maximum rate allowed by law on all real estate.
(b) Nonseverability.--Notwithstanding section 104 (relating to constitutional construction), the provisions of this section are nonseverable. If any provision of this section or its application to any person or circumstance is held invalid, the remaining provisions or applications of this section are void.
“Farmland.” Any tract of land that is actively devoted to agricultural use, including, but not limited to, the commercial production of crops, livestock and livestock products as defined in section 3 of the act of June 30, 1981 (P.L. 128, No. 43),1 known as the Agricultural Area Security Law.
“Nonfarmland.” Any tract of land that is not farmland.
Credits
2014, April 18, P.L. 432, No. 37, § 1, effective in 60 days [June 17, 2014].
Footnotes
3 P.S. § 903.
8 Pa.C.S.A. § 1302.1, PA ST 8 Pa.C.S.A. § 1302.1
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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