§ 4908. Tax levies.

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§ 4908. Tax levies.

(a)General rule.-- The board of commissioners may levy taxes 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. Taxes may be levied upon all property and occupations within the township made taxable for township purposes and subject to valuation and assessment by the county assessment office, for the following purposes and at the following rates:

(1)An annual tax for general township purposes, not exceeding 30 mills, unless the board of commissioners by majority action shall, upon due cause shown by resolution, petition the court of common pleas for the right to levy additional millage for general revenue purposes. The court, after public notice as the court may direct and after hearing, may order a greater rate than 30 mills but not exceeding five additional mills to be levied.

(2)The following:

(i)An annual tax not exceeding three mills for the purpose of:

(A)building and maintaining suitable places for the housing of fire apparatus;

(B)purchasing, maintaining and operating fire apparatus;

(C)making of appropriations to fire companies located inside or outside the township;

(D)contracting with adjacent municipalities or volunteer fire companies in adjacent municipalities for fire protection;

(E)the training of fire personnel and payments to fire training schools and centers;

(F)the purchase of land upon which to erect a fire house; and

(G)the erection and maintenance of a fire house or fire training school and center.

(ii)The township may appropriate up to one-half, but not to exceed one mill, of the revenue generated from a tax under this clause for the purpose of paying salaries, benefits or other compensation of fire suppression employees of the township or a fire company serving the township. For any calendar year, the board of commissioners may waive the appropriation limitation under this subparagraph by resolution.

(iii)If an annual tax for the purposes specified in this paragraph is proposed to be set at a level higher than three mills, the question shall be submitted to the voters of the township and the county board of elections shall frame the question in accordance with the election laws of this Commonwealth for submission to the voters of the township.

(3)An annual tax, not exceeding one-tenth of one mill, for the purpose of caring for trees planted under the supervision of the shade tree commission and for the purpose of publishing notices of meetings to consider the planting, removing or changing of trees. In lieu of the tax provided for in this paragraph, the board of commissioners may, by specific appropriation, provide for the maintenance of shade trees by appropriation from the general fund of the township.

(4)An annual tax so long as necessary for the purpose of procuring a lot or erecting a building on a lot for a municipal building and for the payment of indebtedness incurred in connection with procuring the lot or erecting the building.

(5)An annual tax sufficient to pay interest and principal on indebtedness incurred under 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 township.

(6)An annual tax not exceeding one-half of one mill to provide for pensions, retirement or the purchase of annuity contracts for township employees. This tax shall be kept in a separate fund and used only for the purposes provided in this paragraph.

(i)An annual tax not exceeding one-half mill for the purpose of supporting ambulance, rescue and other emergency services serving the township, except as provided in subsection (c).

(ii)The township may appropriate up to one-half of the revenue generated from a tax under this clause for the purpose of paying salaries, benefits or other compensation of employees of an ambulance, rescue or other emergency service serving the township. For any calendar year, the board of commissioners may waive the appropriation limitation under this subparagraph by resolution.

(8)An annual tax not exceeding five mills to create and maintain a revolving fund to be used in making permanent street, sidewalk, water supply or sewer improvements before the collection of all or part of the cost from property owners as otherwise authorized under this part. A revolving fund may also be used for the deposit of funds raised through the issuance of general obligation bonds of the township for the making of permanent street, sidewalk, water supply or sewer improvements. When all or part of the cost of the construction of a permanent street, sidewalk, water supply or sewer improvement is paid from the revolving fund and is later assessed and collected from property owners as otherwise authorized under this part, the collections shall be applied to the credit of the revolving fund to the extent of the withdrawal from the revolving fund for that purpose.

(9)An annual tax sufficient for the purpose of constructing, maintaining and operating parks, recreation areas, facilities and programs or for paying the township's share of a joint action with one or more political subdivisions, in accordance with section 7306 (relating to joint ownership and maintenance).

(b)Applicability.-- This section does not include:

(1)the levy of taxes upon particular districts or parts of a township for particular purposes; or

(2)special levies otherwise provided for in this part.

(c)Referendum.-- The tax for supporting ambulance and rescue squads serving the township shall not exceed the rate specified in subsection (a)(7) except when the question is submitted to the voters of the township in the form of a referendum which will appear on the ballot in accordance with the election laws of this Commonwealth, in which case the rate shall not exceed three mills. The county board of elections shall frame the question to be submitted to the voters of the township in accordance with the election laws of this Commonwealth.

73c4908v

Cross References. Section 4908 is referred to in sections 4912, 7301 of this title.

73c4909s