Pennsylvania Act 1911-187 — SUPPLEMENTING ACT, SECOND CLASS CITIES

Act text

SUPPLEMENTING ACT, SECOND CLASS CITIES
                  Act of May 12, 1911, P.L. 295, No. 187              Cl. 11
                               A SUPPLEMENT

     To an act, entitled "An act for the government of cities of the
        second class," approved the seventh day of March, Anno Domini
        one thousand nine hundred and one; providing for the levy,
        collection, and disbursement of taxes and water-rents, or
        rates, and conferring certain powers and duties in reference
        thereto upon the city treasurer, the board of water
        assessors, and the collector of delinquent taxes; and
        repealing certain acts relating to matters herein provided
        for.

        Section 1.  Be it enacted, &c., That taxes and water-rents,
     or rates, in cities of the second class, shall be levied and
     assessed annually, and all appropriations shall be made
     annually, by general ordinance, prior to the first day of
     December of each year, which shall fix and determine the same
     for the ensuing fiscal year commencing January first.
        It shall be the duty of all the departments of the city
     government to make reports of the receipts and expenditures of
     their various departments, and also estimates of the probable
     revenues to be collected by, and of the probable amounts
     required by, the respective departments, for the ensuing fiscal
     year, to the mayor, to be transmitted to the council at such
     time, prior to December first of each year, as may be fixed by
     the mayor and council. Said reports, together with the report of
     the city controller of the total amounts received by the city
     from taxes and other revenues in prior years, and also an
     estimate by the city controller of the probable revenues of the
     ensuing fiscal year, shall be submitted to council, for the
     purpose of enabling the council to determine the amount of taxes
     and other revenues reasonably to be anticipated for the ensuing
     fiscal year, and to determine the rate of taxes or millage to be
     fixed to meet the current expenses of the city for the ensuing
     fiscal year.
        (1 amended June 15, 1915, P.L.976, No.425)
        Section 2.  (a)  The councils of said cities of the second
     class shall be, and they are hereby, authorized, empowered, and
     directed to fix the amounts of money which will be required to
     defray all the various expenses necessary for conducting the
     various departments, and also to fix the amounts of money
     necessary for the payment of the interest and principal upon the
     indebtedness of said cities, and the separate indebtedness of
     any portion or division thereof, and for all other municipal
     purposes; and said councils are hereby authorized, empowered,
     and directed, annually, to cause a tax sufficient for all of
     said purposes to be levied and collected out of the estate, real
     and personal, subject to taxation within said cities.
        (b)  A city of the second class shall have no power to
     impose, levy or collect a business privilege tax, mercantile
     license tax or any tax on or measured by gross receipts of any
     regulated financial services institution. A regulated financial
     services institution is:
        (1)  an entity that is registered as a broker/dealer under
     the Securities Exchange Act of 1934 (48 Stat. 881, 15 U.S.C. §
     78a et seq.) or the act of December 5, 1972 (P.L.1280, No.284),
     known as the "Pennsylvania Securities Act of 1972"; or
        (2)  an entity that is affiliated with a broker/dealer
     described in clause (1) to the extent that the entity provides
     investment fund-related management or administrative services.
     Administrative services include fund administration and
     compliance services; transfer agency services; shareholder
     services; custodial services; clearing services; fund, portfolio
     and participant accounting services; and computer processing,
     programming, systems development and maintenance and other
     systems-related and consulting services. Management services
     include fund asset management and investment advisory services.
     Investment funds include investment companies registered under
     the Investment Company Act of 1940 (54 Stat. 789, 15 U.S.C. §
     80a-1 et seq.); individually managed investment portfolios; and
     assets maintained under employe welfare or benefit plans,
     whether or not such plans are qualified under the Internal
     Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
     An entity is affiliated with a broker/dealer if the entity is,
     directly or indirectly, in control of, controlled by or under
     common control with the broker/dealer. Control shall mean
     ownership greater than fifty per centum.
        (2 amended July 11, 1996, P.L.602, No.102)
        Section 3.  All taxes levied in accordance with the
     provisions of section one hereof shall be payable in advance,
     during the months of January, February, and March of each fiscal
     year. Water-rents, or rates, which are payable on the flat rate
     basis shall also be payable in advance, during the same months.
     The taxpayers shall also have the option to elect to pay the
     aforesaid taxes or water-rents, or rates, quarterly, as follows;
     viz,--
        The first quarterly payment, during the months of January,
     February, and March; the second quarterly payment, during the
     month of April; the third quarterly payment, during the month of
     July; and the fourth quarterly payment, during the month of
     October. The first quarterly payment shall become delinquent if
     not paid on or before the thirty-first of March; the second
     quarterly payment shall become delinquent if not paid on or
     before the thirtieth of April; the third quarterly payment shall
     become delinquent if not paid on or before the thirty-first of
     July, and the fourth quarterly payment shall become delinquent
     if not paid on or before the thirty-first of October; and the
     said quarterly payments shall when delinquent, in each
     respective instance, bear the same penalties and interest
     charges as hereinafter provided for delinquent taxes. Quarterly
     payments made at any of the respective times hereinbefore
     provided shall be payable at face, except the first quarterly
     payment, which, if made during the month of January, shall be
     paid at a discount of two per centum. Water which is supplied to
     consumers on a metered basis shall be payable at such time or
     times as may be prescribed by ordinance.
        The city shall have power to prescribe by ordinance the time
     or times at which meters shall be read, the terms and conditions
     on which water will be supplied on a metered service; and the
     time or times on which payment for such water shall be made. It
     shall also have the power to prescribe the discounts, if any,
     which shall be allowed for prompt payment; and the penalties, if
     any, which may be imposed for delayed payments; and also to
     provide for a minimum rate or rates for meter service for all
     classes of users of water, including both domestic and
     commercial. In the absence of any provision by ordinance in
     reference to the same, the board of water assessors shall read
     all meters not less than four times per year; and shall read all
     meters during the months of October and November of each year,
     and ascertain the amount of water used in each year, as shown by
     said meters for the preceding twelve months, or as near thereto
     as may be convenient; and shall assess the water-rents, or
     rates, for the water consumed, at the rates fixed from time to
     time by ordinance, and the same shall be payable annually,
     during the months of January, February, and March of each
     succeeding year.
        A discount of two per centum shall be allowed on all taxes or
     water-rents, or rates, due under the provisions of this act and
     paid during the month of January. During the months of February
     and March all taxes and water-rents, or rates, shall be payable
     at face, all of said payments to be made to the city treasurer,
     at his office and at such other place as may be designated by
     the city treasurer; and, in case said taxes or water-rents, or
     rates, be not paid at the times fixed for the payment of the
     same, said taxes and water-rents, or rates, shall be deemed
     delinquent, and shall be placed in the hands of the collector of
     delinquent taxes for collection; and two per centum of the total
     amount of said taxes and water-rents, or rates, shall forthwith
     be added to said delinquent taxes and water-rents, or rates, as
     a penalty for the nonpayment thereof at the times herein
     prescribed; and, in addition to said penalty, said delinquent
     taxes and water-rents, or rates, shall bear interest at the rate
     of one-half per centum per month on the face amount of said
     delinquent taxes and water-rents, or rates, for each and every
     month, or part thereof, that the same shall remain delinquent
     and unpaid.
        Said city shall have the right, as heretofore, to charge all
     consumers of water for water furnished by said city, and also to
     make such exemptions or reductions of rates, as may be fixed by
     ordinance, to any public charity, school, religious institution,
     and kindred institution, and, for said purposes, to have and
     possess all of the rights in respect to the collection of said
     rents, or rates, as are now in force or may hereafter be
     enacted.
        Said city shall have the further right to shut off the supply
     of water to any premises, at any time, upon the nonpayment of
     the water-rents, or rates, levied and assessed for water
     supplied thereto, as and when the same becomes due and payable.
        (3 amended July 20, 1917, P.L.1173, No.403)
        Section 4.  The collector of delinquent taxes shall give bond
     with sufficient sureties, the amount of the same and nature of
     the sureties to be fixed by ordinance by the councils of said
     city, which bond shall be conditioned for the faithful
     performance of the duties of his office. Said bond shall be
     approved by the councils of said cities, prior to the collector
     assuming the duties of his office. Said collector of delinquent
     taxes shall make monthly returns of all moneys collected by him
     to the city treasurer of said city, in accordance with the
     provisions of the act to which this is a supplement.
        Section 5.  The councils of said cities are hereby authorized
     and empowered to create a board of water assessors, consisting
     of three qualified citizens, to be appointed by the mayor, one
     of whom shall be designated by the mayor as the chairman of said
     board. Councils shall provide a sufficient number of employes
     for conducting the affairs of this board, and shall fix the
     salaries of the members and employes thereof. Councils shall
     annually levy and fix a schedule of water-rents, or rates, and
     the rents at which water will be furnished by meter, and the
     conditions upon which the same shall be furnished, and shall
     have the right to require the use of meters, upon such terms and
     conditions as may be prescribed by ordinance, either in
     specified classes of users or in certain sections of the city,
     or generally throughout the city; and said board shall have the
     power and authority of assessing the water-rents, or rates, in
     accordance therewith; and, for this purpose, said board and its
     employes shall have the right to enter and inspect all dwellings
     or buildings whenever they deem it necessary.
        Said board of water assessors shall have the power to grant
     exonerations on account of vacancy, and non-use of water, and
     for other causes, upon such terms as may be prescribed by
     councils. Any person, firm, or corporation which shall feel
     aggrieved by any assessment made by said board, may, personally
     or by his or its duly authorized agent, appeal to the full board
     of water assessors sitting as a board of revision, and demand a
     reassessment of the same. All such appeals shall be by petition
     and affidavit, which shall be filed with the clerk of said board
     on or before the first day of February of each year. On the
     consideration of such appeals, the said board shall have the
     power to examine under oath or affirmation, any and all
     witnesses who may be brought before them. Any owner who is
     dissatisfied with the final decision of said board, upon said
     appeal, may appeal therefrom to the court of common pleas of
     said county wherein said property is situate; and for that
     purpose may present to said court or file in the prothonotary's
     office, within thirty days after said final decision, a petition
     signed by such person, or his or its duly authorized agent
     therefor, setting forth the facts of the case; notice of which
     appeal shall be given to the board of water assessors within
     fifteen days thereafter. Thereupon the said court shall proceed
     at its earliest convenience to hear said appeal, and to make
     such order and decree touching the matter complained of as may
     seem just and equitable. The costs of the appeal and hearing
     shall be paid by the losing party, or be apportioned between the
     parties, as the court may direct. (Par. repealed in part June 3,
     1971, P.L.118, No.6)
        No appeals taken from such assessment shall prevent the
     collection of the water-rents, or rates, complained of, but in
     case the same shall be reduced, then the excess or overpayment
     shall be returned to the person who shall have paid the same.
        It shall be the duty of the board of water assessors in said
     cities to furnish such departments of the city government such
     information at such time as the city council, by ordinance, may
     ordain. (Par. amended May 26, 1943, P.L.670, No.293)
        (5 amended June 15, 1915, P.L.976, No.425)
        Section 6.  All taxes and water-rents, or rates, unpaid at
     the end of the last month in which by the terms of this act the
     same are payable, shall be deemed delinquent; and it shall be
     the duty of the city treasurer to prepare a registry or list of
     all delinquents, and place the same in the hands of the
     delinquent tax collector on or before the thirtieth day of April
     of each year.
        The collector of delinquent taxes shall receive such
     compensation, either by a fixed salary or by fees, as councils
     may by ordinance provide; and all ordinances now in force in
     said cities, fixing such compensation, shall remain in force
     until otherwise changed by the councils of such cities.
        (6 amended June 15, 1915, P.L.976, No.425)
        Section 7.  The collector of delinquent taxes shall,
     immediately upon said list being furnished to him, proceed to
     collect such delinquent tax and water-rents, or rates; and, if
     the same shall remain delinquent, it shall be the duty of said
     collector of delinquent taxes, on or before the twenty-eighth
     day of February in each year, following the date when such taxes
     and water-rents, or rates, became delinquent, to prepare a list
     of all delinquents. Said list shall contain the names of said
     delinquents; the ward in which the property against which such
     delinquent taxes and water-rents, or rates, were assessed; the
     street or public highway upon or near which such property is
     located, or, if more than one street, the name of one of the
     streets upon or near which the same is located; the amount of
     such delinquent taxes and water-rents, or rates, and the year
     for which the same were assessed.
        If said delinquent taxes or water-rents, or rates, are not
     paid, it shall be the duty of the collector of delinquent taxes
     to file liens against the property for the amount of such taxes
     or water-rents, together with all penalties herein provided, and
     to collect the same in the manner provided by law. He shall file
     a single lien against any property to cover all of the taxes,
     including water-rents, or rates, for any one year.
        Upon the request of any property owner for a separation of
     taxes, the collector of delinquent taxes shall furnish a
     statement of the taxes on the separate properties of the said
     owner, as requested, and shall receive payments of taxes on the
     separate properties: Provided, That in case a lien has been
     entered, that all cost therefor shall be paid: And also
     provided, That in case assessments of the separate properties
     have not been made, that a certified statement of the assessed
     valuation of the separate properties, as requested, shall first
     be obtained from the board of assessors: And provided further,
     That the collector of delinquent taxes may, in his discretion,
     refuse to allow a separation of taxes unless the separate
     properties, if contiguous, are shown on a recorded plan.
        (7 amended Apr. 26, 1933, P.L.89, No.58)
        Section 7.1.  (a)  The procedure set forth in this section
     shall, notwithstanding any other provision of law, constitute
     the exclusive mode for securing review of any land use decision
     rendered pursuant to this act, the act of March 31, 1927
     (P.L.98, No.69), referred to as the Second Class City Zoning
     Law, or a local ordinance.
        (b)  All appeals from all land use decisions rendered
     pursuant to this act, the Second Class City Zoning Law or a
     local ordinance shall be taken to the court of common pleas of
     the judicial district wherein the land is located and shall be
     filed within thirty days after entry of the decision as provided
     in 42 Pa.C.S. § 5572 (relating to time of entry of order).
        (c)  Land use appeals shall be entered as of course by the
     prothonotary or clerk upon the filing of a land use appeal
     notice which concisely sets forth the grounds on which the
     appellant relies. The appeal notice need not be verified. The
     land use appeal notice shall be accompanied by a true copy
     thereof.
        (d)  Upon filing of a land use appeal, the prothonotary or
     clerk shall forthwith as of course send to the governing body,
     board or agency whose decision or action has been appealed, by
     registered mail, the copy of the land use appeal notice,
     together with a writ of certiorari commanding said governing
     body, board or agency, within twenty days after receipt thereof,
     to certify to the court its entire record in the matter in which
     the land use appeal has been taken, or a true and complete copy
     thereof, including any transcript of testimony in existence and
     available to the governing body, board or agency at the time it
     received the writ of certiorari.
        (e)  If the appellant is a person other than the landowner of
     the land directly involved in the decision or action appealed
     from, the appellant, within seven days after the land use appeal
     is filed, shall serve a true copy of the land use appeal notice
     by mailing said notice to the landowner or his attorney at his
     last known address. For identification of such landowner, the
     appellant may rely upon the record of the municipality and, in
     the event of good faith mistakes as to such identity, may make
     such service nunc pro tunc by leave of court.
        (f)  Except in the event of an appeal by the municipality,
     the filing of an appeal in court under this article shall not
     stay the action appealed from, but the appellant may petition
     the court having jurisdiction of land use appeals for a stay. If
     the appellant is a person who is seeking to prevent a use or
     development of the land of another, whether or not a stay is
     sought by him, the landowner whose use or development is in
     question may, except in the event of an appeal by the
     municipality, petition the court to order the appellant to post
     bond as a condition to proceeding with the appeal. After the
     petition for posting a bond is presented, the court shall hold a
     hearing to determine if the filing of the appeal is frivolous.
     At the hearing, evidence may be presented on the merits of the
     case. It shall be the burden of the landowner to prove the
     appeal is frivolous. After consideration of all evidence
     presented, if the court determines that the appeal is frivolous,
     it shall grant the petition for posting a bond. The municipality
     shall not be required to post a bond. The right to petition the
     court to order the appellant to post bond may be waived by the
     appellee, but such waiver may be revoked by him if an appeal is
     taken from a final decision of the court. The amount of the bond
     shall be no more than two thousand dollars. An order denying a
     petition for bond shall be interlocutory. An order directing the
     respondent to the petition for posting a bond to post a bond
     shall be interlocutory. If an appeal is taken by a respondent to
     the petition for posting a bond from an order of the court
     dismissing a land use appeal for refusal to post a bond, such
     responding party, upon motion of petitioner and after hearing in
     the court having jurisdiction of land use appeals, shall be
     liable for all reasonable costs, expenses and attorney fees
     incurred by petitioner.
        (g)  Within the thirty days first following notice to the
     city solicitor of the filing of a land use appeal, if the appeal
     is from a board or agency of a municipality, the municipality
     and any owner or tenant of property directly involved in the
     action appealed from may intervene as of course by filing a
     notice of intervention, accompanied by proof of service of the
     same, upon each appellant or each appellant's counsel of record.
     All other intervention shall be governed by the Pennsylvania
     Rules of Civil Procedure.
        (7.1 added July 11, 1996, P.L.602, No.102)
        Section 8.  And all other acts or parts of acts of Assembly
     of this Commonwealth, general, special or local, appertaining to
     the subject-matter covered by this act, be and the same are
     hereby repealed. It being the intention that this act shall
     furnish a complete and exclusive system in itself, so far as
     relates to the practice of levying and assessing taxes and
     water-rents, or rates, and the procedure with reference thereto,
     the right to which accrues after January one, one thousand nine
     hundred and twelve.
        This act shall not be construed to in any way affect or
     impair the right of any of such cities to collect any taxes or
     water-rents, or rates, which shall have been heretofore levied
     and assessed, or which may be levied and assessed prior to the
     first day of January, Anno Domini one thousand nine hundred and
     twelve; and, for the purpose of enforcing the collection of the
     same, all acts of Assembly, or parts thereof, now in force,
     authorizing the levying and assessing of said taxes and water-
     rents, or rates, shall be deemed in law to continue in
     existence.
        Section 9.  This act shall not go into force or take effect
     until the first day of January, Anno Domini one thousand nine
     hundred and twelve.