Pennsylvania § 12531 - Tax levies.

§ 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:

(1) A tax for general revenue purposes of not more than 30 mills.

(2) An annual tax sufficient to pay interest and principal on any indebtedness incurred pursuant to 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing) or any prior or subsequent act governing the incurrence of indebtedness of the city.

(3) An annual tax, not to exceed five mills, to light the highways, roads and other public places in the city.

(4) An annual tax for the purpose of maintaining and operating recreation places and programs.

(5) An annual tax, not to exceed the sum of one-tenth of one mill, for the purpose of defraying the cost and expense of caring for shade trees and the administrative expenses connected with their care, or council may provide for the expenses by appropriation from the city general fund.

(b) Residence tax.--Council may, by ordinance, levy and, in accordance with this part, provide for the collection of a residence tax for general revenue purposes, of not more than $5 annually, on all inhabitants who are 18 years of age or older.

(c) Property tax rules.--With regard to the taxes authorized in subsection (a), the following shall apply:

(1) Special purpose levies authorized in this section shall not be included in calculating the 30-mill limit imposed by subsection (a).

(2) Any ordinance or resolution fixing the rate of taxation for any year at a millage rate shall also include a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.

(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:

(i) The rates shall be determined by the requirements of the city budget as approved by council.

(ii) The respective rates levied on land and buildings do not have to be equal but must be fixed so as not to constitute a greater levy in the aggregate than a rate of 30 mills on both land and buildings.

(iii) The rates shall be uniform as to all real estate within the classification.

(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.

(ii) Any city treasurer or council member who violates subparagraph (i) commits a misdemeanor of the third degree and, in addition to the fine or penalty that may be imposed upon conviction, shall be required to pay restitution in the amount of money improperly spent.

(July 2, 2019, P.L.351, No.51, eff. 60 days)

2019 Amendment. Act 51 amended subsecs. (a) intro. par. and (c)(2) and (3) intro. par.

Cross References. Section 12531 is referred to in sections 11018.1, 13709 of this title.