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This GASB 68 report provides accounting and financial reporting information for Lebanon Community Library's participation in the Pennsylvania Municipal Retirement System (PMRS), a defined benefit pension plan, as of December 31, 2023. Key findings show the library had a net pension asset of $297,327 (compared to $247,787 in 2022), total payroll of $277,378, and total pension expense of $21,429, representing -7.73% of payroll. The report includes detailed information on employee coverage, net pension liability calculations, deferred inflows and outflows, employer contributions, and actuarial assumptions and methods.
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The City of Lebanon adopted a comprehensive Zoning Ordinance on June 22, 2020, funded through a Pennsylvania Department of Community & Economic Development Early Intervention Program Grant. The ordinance establishes zoning districts with specific allowed uses for residential and non-residential areas, dimensional requirements, design standards, historic building protections, floodplain regulations, parking standards, and sign regulations across 180 pages. The document serves as Part 13, Title One of the City of Lebanon's Codified Ordinances and was developed with assistance from Urban Research and Development Corporation.
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This document is a search results page from the Pennsylvania government website listing budget-related materials and Commonwealth budgets from multiple fiscal years (2008-09 through 2024-25). Key budgets highlighted include the 2020-21 budget signed by Governor Wolf on November 23, 2020, and the 2024-25 budget, along with various "Budget in Brief" summaries for other years. The page shows that Pennsylvania's Office of the Budget publishes comprehensive budget documents and that specific initiatives like Pennsylvania Pre-K Counts received $87.6 million in funding during the 2008-09 fiscal year.
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This Pennsylvania legislation, enacted December 1, 2004, amends the Second Class Township Code to establish and clarify tax levy authority for second-class townships. The amendment specifies maximum millage rates townships may levy for various purposes, including: up to 14 mills (expandable to 19 mills with court approval) for general township purposes, up to 5 mills for highway lighting, up to 50 percent of general tax rate for public buildings and debt service, up to 3 mills for fire protection and apparatus (with voter approval for rates exceeding 3 mills), up to 2 mills for fire hydrants, and flexible rates for parks and recreation facilities. The legislation also permits townships to allocate up to one mill of fire protection tax revenue for compensation of fire suppression employees.
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Lebanon County is conducting a county-wide real estate reassessment for the first time since 1972, after a 2008 court ruling determined that property values had become inconsistent and outdated, causing unfair tax burdens among property owners. The reassessment aims to establish current Fair Market Values and ensure uniform taxation across similar properties, with 21st Century Appraisals, Inc. contracted to conduct the process including property visits, data collection, new valuations, and appeals assistance. The document explains that reassessments are necessary because property values change over time at different rates across neighborhoods and property types, creating inequities in the tax system.
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The Economic Development Plan for Lebanon County outlines a comprehensive strategy focused on promoting business expansion, workforce development, economic investment, and organizational cooperation. The plan emphasizes leveraging regional cooperation and cost-effective initiatives while strategically targeting specific industries, recognizing the county's limited resources. The document presents findings on employment trends, economic strengths and weaknesses, potential target industries, and a detailed action plan designed to address identified opportunities and threats.
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