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This legislation amends Pennsylvania's Second Class Township Code to establish and clarify tax levy authorities for second-class townships. The amendments modify Section 3205 regarding township and special tax levies, allowing township boards of supervisors to levy taxes on real property for various purposes, including general township operations (up to fourteen mills, potentially increased to nineteen mills by court petition), highway lighting (five mills), public buildings (fifty percent of general tax rate), fire protection (three mills with provisions for employee compensation), fire hydrants (two mills), parks and recreation, and debt service. The act was passed on December 1, 2004, as House Bill 250 and represents updates to taxation authority originally established in 1933.
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