INTRODUCED BY PRIME SPONSOR WITHDREW AND PESCI, MARCH 22,
1993
_________________________________________________________________
AMENDMENTS TO SENATE AMENDMENTS, HOUSE OF
REPRESENTATIVES,
DECEMBER 14, 1993
_________________________________________________________________
AN ACT
Amending the act of July 28, 1953 (P.L.723, No. 230), entitled,
as amended, "An act relating to counties of the
second class and second class A; amending, revising,
consolidating and changing the laws relating thereto,
"further providing for the jurisdiction of the
coroner; providing authorization to certain counties
and cities for creation of the Allegheny Regional Asset
District as a special purpose areawide unit of local
government; creating a governing board for the
district; authorizing the district to finance and
support civic, recreational, library, sports and
other regional assets; empowering the district to
issue bonds and notes; authorizing the district to
enter into intergovernmental cooperation agreements
regarding regional assets; authorizing the
imposition of an additional tax on the sale and use
of tangible personal property and services; creating
a fund; tax; providing for reduction of local taxes;
and making repeals.
The General Assembly of the
Commonwealth of Pennsylvania hereby enacts as
follows:
Section 1. Section 1236 of the
act of July 28, 1953 (P.L.723, No. 230), known as
the Second Class County Code, amended December 17,
1990 (P.L. 728, No. 182), is amended to read:
Section 1236. Coroner's
Investigations.--(a) [The coroner having a view of
the body shall investigate the facts and
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circumstances concerning deaths which appear to have happened
within the county, [regardless where the cause
thereof may have occurred] and in all cases where an
individual sustains injuries in one county and is
transported for medical treatment to a medical
facility in another county where he dies or is pronounced
dead, the coroner of the county where the injuries
were sustained shall view the body and investigate
the facts and circumstances concerning the death,
for the purpose of determining whether or not an
autopsy should be conducted or an inquest thereof shall be
had, in the following cases:
(1) sudden deaths not caused by
readily recognizable disease or wherein the case of
death cannot be properly certified by a physician on
the basis of prior (recent) medical attendance;
(2) deaths occurring under
suspicious circumstances, including those where
alcohol, drugs or other toxic substances may have had
a direct bearing on the outcome;
(3) deaths occurring as a
result of violence or trauma, whether apparently
homicidal, suicidal or accidental (including, but not
limited to, those due to mechanical, thermal,
chemical, electrical or radiational injury,
drowning, cave-ins and subsidences);
(4) any death in which trauma,
chemical injury, drug overdose or reaction to drugs
or medication or medical treatment, was a primary or
secondary, direct or indirect, contributory,
aggravating or precipitating cause of death;
(5) operative and
peri-operative deaths in which the death is not
readily explainable on the basis of prior disease;
(6) any death wherein the body
is unidentified or unclaimed;
(7) deaths known or suspected
as due to contagious disease and constituting a
public hazard;
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(8) deaths occurring in prison, a penal institution or while in
the custody of the police;
(9) deaths of persons whose
bodies are to be cremated, buried at sea or
otherwise disposed of so as to be thereafter unavailable
for examination;
(10) sudden infant death
syndrome; and
(11) stillbirths
(b) The
purpose of the investigation shall be to determine the
cause of any such death and to determine whether or
not there is sufficient reason for the coroner to
believe that any such death may have resulted from
criminal acts or criminal neglect of persons other
than the deceased.
(c) As part of this
investigation, the coroner shall determine the
identity of the deceased and notify the next of kin of the
deceased.
Section 2.
The Act is amended by adding an article to read:
ARTICLE XXXI-B
Allegheny Regional Asset District
(a) Preliminary Provision Section 3101-B. Findings and Declaration of
Policy.--(a) The General Assembly finds the following:
(1) Supplemental sources of
revenue are needed by municipalities in the
southwestern region of this Commonwealth to finance
programs of local tax relief.
(2)
Supplemental sources of public and private revenue are
required to preserve, improve and develop the
region's civic, recreational, library, sports,
cultural and other regional assets.
(3) Local governments in
southwestern Pennsylvania lack the resources to
adequately maintain, improve and modernize the
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region's civic, recreational, library, sports, cultural and other
regional assets, the continued availability of
which is vital to the economic growth and
development of southwestern Pennsylvania, to the
ability of the regions to compete globally for visitors,
residents and investment in jobs and to the health,
welfare, education and quality of life of the
citizens of the region.
(4) New
methods of areawide intergovernmental cooperation,
including the transfer of regional assets to
private citizen- controlled organizations receiving
public support, are essential to preserve and
improve the region's civic, recreational, library,
sports, cultural and other regional assets.
(5) In developing new methods
of areawide intergovernmental cooperation to
preserve and improve regional assets, every effort
should be made to utilize to the maximum extent
practicable the existing resources and capabilities
of municipalities and private organizations in the
region and to avoid the creation of new and
duplicative bureaucracies responsible for employing
individuals, owning property and executing
contracts.
(b) It is hereby declared to
be the policy of this Commonwealth to promote the
health, welfare and quality of life of the citizens
of southwestern Pennsylvania and to enhance economic
development and employment in the region by
authorizing the creation of the Allegheny Regional
Asset District as a special purpose areawide unit
of government.
Section 3102-B.
Definitions.--The following words and phrases when
used in this article shall be construed to have the
following meanings:
"Board," governing body of
the district.
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"City," city of the second class.
"County," county of the
second class.
"District," Allegheny
Regional Asset District established under this
article.
"District employe," the
chairman and members of the board of the district,
counsel employed by the district, the chief
administrative officer of the district and any
employe with discretionary powers which may affect
the outcome of the district's decisions in relation
to a private corporation or business or any employe
who by virtue of the employe's job function could
influence the outcome of such a decision.
"Fund," Allegheny Regional
Asset District Sales and Use Tax Fund.
"Immediate family," a parent,
spouse, child, brother, sister or like
relative-in-law.
"Initial year in which
disbursements are received," the first calendar
year in which disbursements are received by qualified
municipalities or the county under section
3157-B(b).
"MINORITY BUSINESS
ENTERPRISE," A SMALL BUSINESS CONCERN WHICH IS:
(1) A SOLE PROPRIETORSHIP,
OWNED AND CONTROLLED BY A SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUAL.
(2) A PARTNERSHIP OR JOINT
VENTURE CONTROLLED BY SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUALS IN WHICH FIFTY-ONE PER
CENTUM (51%) OF THE BENEFICIAL OWNERSHIP INTEREST
IS HELD BY SOCIALLY AND ECONOMICALLY DISADVANTAGED
INDIVIDUALS.
(3) A CORPORATION OR OTHER
ENTITY CONTROLLED BY SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUALS IN WHICH AT LEAST FIFTY-
ONE PER CENTUM (51%) OF THE VOTING INTEREST AND
FIFTY-ONE PER CENTUM (51%) OF THE BENEFICIAL
OWNERSHIP INTEREST ARE HELD BY
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SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUALS.
"Party officer," the
following members or officers of any political
party:
(1) A member of a national
committee.
(2) A chairman, vice
chairman, secretary, treasurer or counsel of a
State committee or members of the executive committee of a
State committee.
(3) A county chairman, vice
chairman, counsel, secretary or treasurer of a city
committee.
"Person," a business,
individual, corporation, union, association, firm,
partnership, committee, club or other organization
or group of persons.
"Public employe," any
individual employed by the Commonwealth of a
political subdivision.
"Public officer," every
person elected to any public office of Commonwealth
government or any political subdivision of the
Commonwealth.
"Public official," any
elected or appointed official in the executive,
legislative or judicial branch of Commonwealth
government or any political subdivision of the
Commonwealth. The term shall not include members of
advisory boards who have no authority to expend
public funds other than reimbursement for personal
expenses or to otherwise exercise the power of the
Commonwealth of any political subdivision of the
Commonwealth. The term shall also not include any
appointed official who received no compensation
other than reimbursement for actual expenses.
"Regional asset," a civic,
recreational, library, sports, or
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cultural facility or project
designated as such by the district under this
article.
"SOCIALLY AND ECONOMICALLY
DISADVANTAGED INDIVIDUALS," PERSONS WHO ARE
CITIZENS OF THE UNITED STATES AND WHO ARE BLACK
AMERICANS, HISPANIC AMERICANS, NATIVE AMERICANS,
ASIAN-PACIFIC AMERICANS AND OTHER MINORITIES OR
PERSONS FOUND TO BE DISADVANTAGED BY THE SMALL
BUSINESS ADMINISTRATION PURSUANT TO THE SMALL
BUSINESS ACT (PUBLIC LAW 85-536, 115 U.S.C. @ 631 ET
SEQ.).
"WOMEN'S BUSINESS
ENTERPRISE," A SMALL BUSINESS CONCERN WHICH IS AT
LEAST FIFTY-ONE PER CENTUM (51%) OWNED AND CONTROLLED BY
WOMEN, OR, IN THE CASE OF ANY PUBLICLY OWNED
BUSINESS, AT LEAST FIFTY-ONE PER CENTUM (51%) OF
THE STOCK OF WHICH IS OWNED BY ONE OR MORE WOMEN
AND WHOSE MANAGEMENT AND DAILY BUSINESS OPERATIONS
ARE CONTROLLED BY ONE OR MORE OF THE WOMEN WHO OWN
IT.
(b) Allegheny Regional Asset District
Section 3110-B. District
Created.--(a) A body corporate and politic to be
known as the Allegheny Regional Asset District is
hereby authorized to be created by a county as a
special purpose areawide unit of local government
pursuant to section 7 of Article IX of the
Constitution of Pennsylvania, exercising powers as
a unit of local government under this article. The exercise
by the district of the powers conferred by this act
is hereby declared to be, and shall for all
purposes be deemed and held to be, the performance
of an essential public function.
(b) The district shall be
deemed to be created upon the adoption of an
ordinance imposing the additional sales and use tax as
authorized by subarticle (e).
(c) Once established, the
district shall continue in existence perpetually
regardless of any actions by the city or
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the county, except that the
district may be terminated pursuant to an
intergovernmental cooperation agreement between the city
and the county which transfers without impairment
all of the administrative, managerial or financial
functions exercised with respect to regional assets
by the district to the city or the county.
(d) Members of the board
shall not be liable personally on the bonds or
other obligations of the district, and the rights of
creditors shall be solely against the district. The
district, itself or by contract, shall defend board
members, and the district shall indemnify and hold
harmless board members, whether currently employed
by the district or not, against and from any and
all personal liability, actions, causes of action and any and
all claims made against them for whatever actions
they perform within the scope of their duties as
board members.
Section 3111-B. Governing
Board.--(a) The powers and duties of the district
shall be exercised by a board THAT REFLECTS THE
RACIAL AND ETHNIC DIVERSITY OF THE COUNTY AND
composed of the following members:
(1) Four members appointed by
the governing body of the county shall serve at the
pleasure of the governing body of the county and
who shall be selected in the following manner:
(i) Two members who shall be
selected from nominations made by the chairman of
the board of county commissioners.
(ii) Two members who shall be
selected from lists of nominees submitted by the
members of the board of county commissioners other
than the chairman. A separate list containing at least
three nominees shall be submitted by each of the
members of the board of county commissioners other
than the chairman. One member of the board of the
district shall be
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selected from each list of
nominees.
(2) Two members appointed by
the mayor of the city who shall serve at the
pleasure of the mayor.
(3) One member appointed by
the vote of at least five of the members appointed
pursuant to paragraphs (1) and (2) from a list of
nominees provided by regional economic and community
development organizations.
(4) ONE NONVOTING MEMBER
APPOINTED BY THE GOVERNOR WHO SHALL SERVE AT THE
PLEASURE OF THE GOVERNOR.
(b) The term of office of
members of the board appointed under subsection
(a)(1) and (2) shall be coincident with the term of
office of the appointing authority of the members
and until their successors are appointed and
qualified. The term of office of members of the
board appointed under subsection (1)(3) shall be
for a term of two years AND until their successors
are appointed and qualified. A person appointed to
the board when a vacancy occurs during the term of
office of a member of the board shall serve for the
remainder of the term.
(c) The governing body of the
county shall select one of the members of the board
appointed under subsection (a)(1) as the interim
chairman of the district and shall, within ten (10) days
of the effective date of the creation of the
district, set a date, time and place for the
initial organizational meeting of the board. The
members shall elect from among themselves a
chairman, vice chairman, secretary, treasurer and
such other officers as thy may determine. A member
may hold more than one office of the board at any
time. Members may serve successive terms as
officers of the board.
(d) The board shall meet as
frequently as it deems appropriate but at least
once during each quarter of the fiscal
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year. In addition, a meeting
of the board shall be called by the chairman if a
request for a meeting is submitted to the chairman
by at least two members of the board. A majority of
the members appointed to the board shall constitute
a quorum for the purpose of conducting the business
of the board and for all other purposes, except
that for the purposes of making decisions regarding
personnel matters, contracts, and capital and operating
budgets, and deciding whether to enter into
cooperation and support agreements with regional
assets not included within the district's initial
financial plan, an affirmative vote of at least six
members of the board shall be required. The act of
July 3, 1986 (P.L. 338, No. 84), known as the
"Sunshine Act," shall apply to the board.
Section 3112-B. Powers and
Duties.--(a) (1) The district, by entering into
agreements with municipalities and persons
providing for cooperation, shall accomplish the
following purposes:
(i) supporting and financing
regional assets;
(ii) engaging in the
oversight and management COORDINATION of regional
assets; and
(iii) assuring the efficient
and effective operation and development of regional
assets.
(2) The enumeration of
purposes in clause (1) shall not be construed to
limit the powers granted to the district under this
article.
(b) The district is granted
all powers necessary or convenient for the carrying
out of its purposes, including the following:
(1) To have continuing
succession.
(2) To sue and be sued,
implead and be impleaded, complain
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and defend in all courts.
(3) To adopt, use and alter
at will a corporate seal.
(4) To make, enter into and
award contracts with any person, association,
partnership or corporation for the development,
design, financing, construction, improvement,
maintenance, operation, furnishing, fixturing,
equipping and repair of regional assets or parts of
regional assets.
(5) To conduct financial and
performance reviews and audits of regional assets.
(6) To conduct long-term
planning necessary for the efficient and effective
operation and development of regional assets.
(7) To make bylaws for the
regulation of its affairs and to promulgate rules,
regulations and policies in connection with the
performance of its functions and duties.
(8) (i) To borrow money for
the purpose of paying the costs of any project and
to evidence the same.
(ii) To make and issue
negotiable bonds of the district and secure the
payment of the bonds, or any part of the bonds, by
pledge or deed of trust of all or any of its
revenues, rentals, receipts and contract rights.
(iii) To make such agreements
with the purchasers or holders of the bonds or with
other obligees of the district in connection with
any bonds, whether issued or to be issued, as the district
shall deem advisable, which agreements shall
constitute contracts with the holders or
purchasers.
(iv) To obtain such credit
enhancement or liquidity facilities in connection
with any bonds as the district shall determine to be
advantageous.
(v) To, in general, provide
for the security for the bonds
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and for the rights of the
holders of the bonds.
(9) To make, enter into and
award contracts of every name and nature and to
execute all instruments necessary or convenient for
the carrying out of its business.
(10) To borrow money and
accept grants and to enter into contracts, leases,
subleases, licenses or other transactions with any
Federal agency, State public body, political subdivision,
person, association, partnership or corporation.
(11) To pledge, hypothecate
or otherwise encumber any of its property, real,
personal or mixed, tangible or intangible, and its
revenues or receipts, including, but not limited to, any
interest the district may have in any lease or
sublease of regional assets or parts of regional
assets.
(12) To procure such
insurance containing such coverage, including,
without limitation, insurance covering the timely
payment in full of principal and interest on bonds
of the district, in such amounts, from such
insurers, as the district may determine to be
necessary or desirable for its purposes.
(13) To invest its money.
(14) To cooperate with any
Federal agency, State public body or political
subdivision.
(15) To invest any funds not
required for immediate disbursement in reserve or
sinking funds.
(16) To appoint all officers,
agents and employes required for the performance of
its duties and fix and determine their
qualifications, duties and compensation and retain
or employ other agents or consultants. THE BOARD
SHALL DEVELOP, IMPLEMENT AND EVALUATE PLANS AND
PROCESS TO ASSURE THAT ALL PERSONS ARE ACCORDED
EQUALITY OF OPPORTUNITY IN EMPLOYMENT AND CONTRACTING BY
THE BOARD.
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(17) To enroll its employes
in a retirement system, including an existing
retirement system of the county, city or other
governmental entity.
(18) To appoint and fix the
compensation of chief counsel and assistant
counsel, who shall not be required to be employes of
the district, to provide it with legal assistance.
Notwithstanding the provisions of 42 Pa.C.S. @
85225 (relating to legal assistance), the authority
through its counsel shall defend actions brought
against the authority and its officers and employes
when acting within the scope of their official duties.
(19) To maintain an office in
the county.
(20) TO ASSIST IN THE
DEVELOPMENT AND EXPANSION OF MINORITY BUSINESS
ENTERPRISES AND WOMEN'S BUSINESS ENTERPRISES.
(21) To do all acts and
things necessary or convenient for the promotion of
its purposes and the general welfare of the district
and to carry out the powers granted to it by this
act or any other acts.
(c) Limitations and
conditions regarding operations.-- Notwithstanding
any purpose of the district or a general or
specific power granted by this act or any other
act, whether express or implied, the following
limitations and conditions shall apply to the
operations of the district:
(1) The district shall have
no power to pledge the credit or taxing powers of
the Commonwealth of any other government agency
except the credit of the district, nor shall any of
the bonds of the district be deemed a debt or
liability of the Commonwealth or of any other
government agency, except as otherwise agreed by the
Commonwealth of a government agency.
(2) Neither the Commonwealth
nor any government agency
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except the district shall be
liable for payment of the principal, interest or
premium on any of the district's bonds, except as
otherwise agreed by the Commonwealth or a
government agency.
(3) Notwithstanding any
provision of this act or any other act to the
contrary, or of any implication that may be drawn from this
act or any other act, the Commonwealth and all
other government agencies, except the district,
shall have no legal or moral obligation for the
payment of any expenses or obligations of the
district, including, but not limited to, bond
principal and interest, the funding or refunding of
any reserve and any administrative or operating
expenses whatsoever, except as otherwise agreed to
by the Commonwealth or another government agency.
(4) Bonds of the district
shall contain a prominent statement of the
limitations set forth in this subsection and shall further
recite that obligees of the district shall have no
recourse, either legal or moral, to the
Commonwealth or to any other government agency for
payment of the bonds, except as otherwise agreed to
by the Commonwealth or another government agency.
(5) The district shall not
assume the responsibility of employing personnel
directly engaged in the operation of regional assets,
but may enter into contracts with the city, county
and other public and private organizations for the
operation and financing of regional assets.
(D) THE GOVERNING BODY OF THE
DISTRICT SHALL APPOINT A TWENTY- SEVEN MEMBER
ADVISORY BOARD COMPOSED OF INDIVIDUAL
REPRESENTATIVES OF THE BROAD RANGE OF COMMUNITY
INTERESTS AFFECTED BY THE IMPLEMENTATION OF THIS
ARTICLE. THE ADVISORY
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BOARD SHALL SERVE TO ADVISE
THE GOVERNING BODY OF THE DISTRICT IN THE
ADMINISTRATION OF THIS ARTICLE. EACH MEMBER OF THE ADVISORY
BOARD SHALL BE APPOINTED FOR A TERM OF FOUR YEARS,
EXCEPT THAT THIRTEEN OF THE INITIAL MEMBERS SHALL
SERVE FOR THREE YEARS.
Section 3113-B. Fiscal
Year.--The fiscal year of the district shall
commence on January 1 of each year and end on December of
each year, except as otherwise provided by the
board.
Section 3114-B. Initial
Financial Plan.--(a) Immediately upon the creation
of the district, the board shall commence the
negotiation of cooperation and support agreements
with the owners and operators of regional assets
under subarticle (c). The agreements shall include
the following provisions:
(1) Agreements regarding the
governance and operation of regional assets.
(2) Commitments regarding the
level of financial support for the regional assets
that will be provided by the district, the city,
the county, other municipalities and other public
and private organizations.
(3) Long-term plans for the
financing, development and operation of regional
assets.
(4) Performance and financial
goals, objective and standards for the operation of
regional assets.
(5) Assurances that adequate
measures will be undertaken to maintain and improve
regional assets.
(6) Assurances that the
operating and capital budgeting for regional assets
will occur in A financially responsible manner.
(7) Provisions for public
involvement in the activities of regional assets
and for participation by the district, the
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county, the city and other
municipalities, as appropriate, in decisions
regarding the operations and development of regional
assets.
(8) Access by the district to
financial information regarding the overall
activities of the regional assets.
(b) Prior to the start of the
initial operational fiscal year for the district,
the board shall adopt an operating and capital
budget based upon cooperation and support
agreements executed with the owners and operators o
regional assets. The budget shall estimate the
total revenues required for the operating and
capital expenses of the district and the amount of
any revenues to be received by the district under
subarticle (e).
(c) The cooperation and
support agreement executed with the owner and
operator of each regional asset shall set forth a minimum
level of financial support for the regional asset
that will be provided by the district in each of
the first ten fiscal periods of the district,
unless the regional asset ceases operations at the
option of its owner and operator. The minimum level of
financial support for a regional asset shall be not
less than the financial support for the regional
asset provided by the county and the city during
calendar year 1992. In the event that the minimum
funding levels cannot be satisfied because of the lack of
adequate resources, the minimum levels of funding
for all regional assets shall be reduced by an
equal fraction so as to ensure that total
obligations do not exceed total revenues available
to the district. Additional commitments of funds from
sources other than the district on a pro rata basis
may be required by the district for any financial
support provided to regional assets above the
minimum funding levels.
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Financial support shall
include indirect costs when supported by an
indirect cost study completed by an independent accounting
firm. Indirect costs may include charges for such
services as payroll, accounting, legal services,
printing, vehicle repair and other reasonable and
necessary overhead functions.
(d) The board shall conduct
public hearings and meetings regarding proposed
cooperation and support agreements and any
amendments to cooperation and support agreements.
(e) As used in this section,
the term "financial support" means the direct
commitment of moneys for the support of regional
assets, including payments for debt service, and
the costs of compensation and benefits for employes
predominantly engaged in providing direct services
for the operation of a specific regional asset.
Section 3115-B. Capital
Budget.--(a) At least ninety (90) days before
commencement of the ensuing fiscal year of the district,
the board shall cause to be prepared and submitted
to it a recommended capital budge. The capital
budget shall show in detail the capital
expenditures to be made or incurred in the next
fiscal year which are to be financed from funds subject to
control or appropriation by the board. No later
than the date of the adoption of the annual
operating budget, the board shall, by a majority
vote of its members, adopt a capital budget. A
capital development agreement shall be executed
with each regional asset for each capital project
of the asset financed or supported by the district.
(b) At least one per centum
(1%) of the funds made available to the district by
taxes levied within the county shall be made
available for capital projects undertaken with
regional parks located within the boundaries of the
city, and at least one per
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centum (1%) of the funds made
available to the district shall be made available
for capital projects undertaken with regional parks
located with the county, but outside of the city.
(c) The board shall conduct
public hearings and meetings regarding capital
budget requests of regional assets and the proposed
annual capital budget of the district.
Section 3116-B. Operating
Budget.--(a) At least ninety (90) days before
commencement of the ensuing fiscal year of the district,
the board shall cause to be prepared and submitted
to it a recommended operating budget. The operating
budget shall se forth the estimated receipts and
revenues of the district during the next fiscal
year. The board shall, at least thirty (30) days
before the end of the fiscal year, adopt, by a
majority of its members, an operating budget for
the next fiscal year. An annual funding agreement
shall be executed with each regional asset
allocated funds pursuant to the operating budget.
(b)The board shall conduct
public hearings and meetings regarding operating
budget requests of regional assets and the proposed
annual operating budget of the district.
Section 3117-B. Restrictions
Upon Activities o Board Members and Employes.--A
member of the board or a district employe shall not,
concurrent with the member's or employe's position
with the district, be a party officer, public
officer, public official, public employe or a
member of the immediate family of a party officer,
public officer or public official.
3118-B. Annual Report.--The
board of the district shall, no later than July 1
of each year, prepare a comprehensive annual report
of its activities and operations for the previous year,
make the report available to the city, the
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county, other municipalities
within the county, regional assets and other
interested groups and organizations and conduct public
meetings and hearings to receive public comments
and recommendations regarding the activities and
operations of the board.
Section 3119-B. EXTERNAL
AUDIT.--THE BOARD SHALL PROVIDE FOR AN ANNUAL AUDIT
OF DISTRICT FISCAL AND OTHER RECORDS, INCLUDING
DOCUMENTATION OF EMPLOYMENT PRACTICES AND ACTIONS
TAKEN BY THE BOARD TO DEVELOP AND EXPAND MINORITY
BUSINESS ENTERPRISES AND WOMEN'S BUSINESS
ENTERPRISES, BY AN INDEPENDENT CERTIFIED PUBLIC
ACCOUNTING FIRM.
(c) Regional Assets
Section 3130-B. Designation of Assets.--(a) The district may
assume the financial functions of the city
and county with respect to the support of regional
civic facilities, regional parks, regional
libraries, professional sports
facilities, regional cultural facilities and
other organizations and properties vital to the
quality of life of the region.
(b) The district shall not
provide financial support for the following:
(1) Any health care facility
or institution which predominantly provides
elementary, secondary or higher education or other
training.
(2) Any park which contains
fewer than two hundred (200) acres, except for
linear parks located in more than one city, township,
borough or home rule municipality, other than the
county.
(3) Any asset which fails to
serve a significant number of persons who are not
residents of the city, borough or township within
which the asset is located.
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(4) Any library which is not
a regional library resource center, a district
library center or which is not part of a library
system serving multiple municipalities.
Section 3131-B. Cooperation
and Support Agreements.--The district shall execute
cooperation and support agreements governing civic
facilities, parks, libraries and sports facilities
supported by the district. The agreements shall be
executed by the district, the city and the county
to the extent the municipalities have contributed
to the support of the regional assets or where
regional assets are located within their boundaries
and by any other person who owns, operates or manages
a regional asset. The agreements shall set forth
the manner in which the district will assume the
financial functions of the city and county with
respect to the support of the regional assets. Each
cooperation and support agreement shall provide for
comprehensive periodic financial reviews and audits
of the regional asset and may provide for a
performance review and audit of the regional asset.
(d) Bonds and Funds of District
Section 3140-B. Bonds.--The
district may authorize issues of bonds, sell bonds,
use net proceeds of bonds sales, refund bonds,
adopt pledges, mortgages, covenants, indentures and
trust, exercise remedies and confer Additional
remedies upon persons holding bonds in the same
manner as provided by sections 7 through 10 of the
act of June 27, 1986 (P.L. 267, No. 70), known as
the "Pennsylvania Convention Center Authority Act."
Section 3141-B. Governmental
Immunity.--It is hereby declared to be the intent
of the General Assembly that the district created
under this article and its officers, officials and
employes shall enjoy governmental immunity except
as
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provided by and subject to
the provisions of 42 Pa. C.S. Ch. 85 Subchs. A
(relating to general provisions) and C (relating to
actions against local parties).
Section 3142-B. Funds of
District.--All moneys of the district from whatever
source derived shall be paid to the treasurer of
the district and invested in the same manner as is
provided for in section 13 (a) through (d) of the
act of June 27, 1986 (P.L. 267, No. 70), known as
the "Pennsylvania Convention Center Authority Act."
Section 3143-B. Transfer of
Funds.--(a) (1) The city and county may, and are
hereby authorized to, make grants from current
revenues to the district and to assist in defraying
the costs of managing, operating, maintaining,
financing and servicing the debt of regional
assets, or parts of regional assets, to enter into
long-term agreements providing for payment of the costs and
to enter into long-term leases or subleases as
lessee or sublessee of all or part of a regional
asset.
(2) Obligations of the city
and county to make grants or lease or sublease
payments to the district shall not, even if based on
debt obligations of the district, constitute debts
of the city and county within the meaning of any
constitutional or statutory provision and shall be
payable only to the extent that current revenues of
the city and county are available.
(3) The city and county may
issue general obligation bonds for the purpose of
obtaining funds for the acquisition or improvement
of regional assets or parts of regional assets.
(b) The Commonwealth may
contribute to the capital costs of constructing
regional assets by the issuance of Commonwealth
bonds and notes under Article XVI-B of the act of
April 9, 1929 (P.L. 343, No. 176), known as "The
Fiscal Code." A project
Page 21
undertaken by the district is
hereby deemed to be a redevelopment assistance
project under which capital funds of the Commonwealth
may be expended under the provisions of the act of
May 20, 1949 (P.L. 1633, No. 493), known as the
"Housing and Redevelopment Assistance Law," and,
notwithstanding any provisions of the Housing and
Redevelopment Assistance Law, the Department of
Community Affairs is hereby authorized to make
capital grants directly to the district in
furtherance of this article.
Section 3144-B. Pledge of
Revenues by District and Commonwealth.--In addition
to the remedies of obligees of the district
provided by sections 3140-B and 3141-B, the district is
expressly authorized to pledge all or any part of
the net revenues of additional sales and use tax
revenues in connection with the issuance of bonds
or the incurring of obligations under leases in
order to secure the payment of the bonds and
obligations. The Commonwealth, with the signature
of the Governor and the State Treasurer, may also
pledge the revenues in support of or in connection
with the issuance of bonds or the incurring of
obligations under leases by the district in order to
further secure the payment of the bonds and
obligations.
(e) Additional Sales and Use Tax
Section 3150-B
Definitions.--The following words and phrases as
used in this subarticle shall be construed to have
the following meanings:
""Department," the Department
of Revenue of the Commonwealth.
"Tax," the tax authorized to
be imposed by the county under this subarticle.
Section 3151-B.
Construction.--The tax imposed by the governing
body of the county under this subarticle shall be
in
Page 22
addition to any tax imposed
by the Commonwealth under Article II of the act of
March 4, 1971 (P.L. 6, No. 2), known as the "Tax
Reform Code of 1971." Except for the differing
situs provisions under section 904, the provisions
of Article II of the Tax Reform Code of 1971 shall
apply to the tax.
Section 3152-B.
Imposition.--(a) The governing body of the county
may levy and assess upon each separate sale at retail of
tangible personal property or service, as defined
in Article II of the act of March 4, 11971 (P.L. 6,
No. 2), known as the "Tax Reform Code of 19171,"
within the boundaries of the county, a tax on the
purchase price. The tax shall be collected by the vendor
from the purchaser and shall be paid over to the
Commonwealth as provided in this subarticle.
(b) In any county within
which the tax authorized in subsection (a) is
imposed, there shall be levied, assessed and
collected upon the use, within the county, of
tangible personal property purchased at retail, and
on services purchased at retail, as defined in
Article II of the "Tax Reform Code of 1971," a tax
on the purchase price. The tax shall be paid over
to the Commonwealth by the person who makes the
use. The use tax imposed under this subarticle
shall not be paid over to the Commonwealth by any
person who has paid the tax imposed by subsection
(a) or has paid the tax imposed by this subsection to
the vendor with respect to the use.
(c) In any county within
which a tax authorized by subsection (a) is
imposed, there shall be levied, assessed, and collected an
excise tax on the rent upon every occupancy of a
room or rooms in a hotel in the county. The tax
shall be collected by the operator or owner from
the occupant and paid over to the Commonwealth.
Page 23
(d) (1) The tax authorized by
subsections (a), (b) and (c) may be imposed at a
rate of one per centum (1%).
(2) The tax imposed under
subsections (a), (b) and (c) shall be uniform.
(e) The tax imposed under
subsection (a) shall be computed in the manner set
forth in section 503(e) of the act of June 5, 1991
(P.L. 9, No. 6), known as the "Pennsylvania
Intergovernmental Cooperation Authority Act for
Cities of the First Class."
Section 3153-B Situs.--The
situs of sales at retail or uses, including leases,
of motor vehicles, aircraft, motorcraft and utility
services shall be determined in the manner specified by
section 504 of the act of June 5, 1991 (P.L. 9, No.
6), known as the "Pennsylvania Intergovernmental
Cooperation Authority Act for Cities of the First
Class."
Section 3154-B. Licenses.--A
license for the collection of the tax imposed by
this subarticle shall be issued in the same manner
as is provided for in section 505 of the act of
June 5, 1991 (P.L. 9, No. 6), known as the
"Pennsylvania Intergovernmental Cooperation
Authority Act for Cities of the First Class."
(b) The department, to cover
its costs of administration, shall be entitled to
retain a sum equal to costs of collection and shall
inform the district in writing monthly of the sum retained
and the costs of collection reimbursed. To provide
a timely forecast and assure consideration of the
sum retained,
Page 24
the department shall estimate
its costs of collection for the next succeeding
fiscal year and provide the estimate, with all
supporting detail, to the district. When the annual
operating budget for the department is submitted to
the General Assembly, the department shall also
submit to the chairman and minority chairman of the
Appropriations Committee of the Senate and to the
chairman and minority chairman of the
Appropriations Committee of the House of
Representatives the actual sums retained for costs
of collection in the preceding fiscal year,
together with all supporting details.
Section 3156-B. Procedure and
Administration.--(a) The governing body of the
county, in order to impose the tax authorized by
section 3152-B, shall adopt an ordinance which
shall refer to this subarticle. Prior to adopting
an ordinance imposing the tax authorized by section
3152-B, the governing body of the county shall give
public notice of its intent to adopt the ordinance
in the manner provided by section 4 of the act of
December 31, 1965 (P.L. 1257, No. 511), known as
"The Local Tax Enabling Act," and shall conduct at
least one public hearing regarding the proposed
adoption of the ordinance. Notwithstanding any
provision of law to the contrary, the tax may be
adopted whether prior to or during the fiscal year of the
county or prior to or after the adoption of the
annual budget for the county. If the tax takes
effect after January 1 of any year, any
disbursements received by the district, qualified
municipalities or the county under section 3157-B
(b) during the first calendar year in which the tax
is in effect shall be deposited into budgetary
reserve accounts for the district, andy qualified
municipalities or the county. Amounts deposited into
budgetary reserve accounts may be budgeted for use
in the next
Page 25
full fiscal year period by
the district, any qualified municipalities or the
county in the manner provided by this article or
may be retained in budgetary reserve accounts, without
lapsing, for use during unanticipated fiscal
emergencies as provided by ordinances adopted by
the district, any qualified municipalities or the
count. Funds retained in budgetary reserve accounts
for unanticipated fiscal emergencies shall not be
subject to the requirements of this article
regarding the utilization of disbursements.
(b) A
certified copy of the ordinance imposing the tax shall be
delivered to the department no later than ninety
(90) days prior to the effective date of the
ordinance.
(c) A certified copy of a
repeal ordinance shall be delivered to the
department at least thirty (30) days prior to the effective
date of the repeal.
Section 3157-B. Dedication
and Disbursement.--(a) There is hereby created the
Allegheny Regional Asset District Sales and Use Tax
Fund. The State Treasurer shall be custodian of the fund
which shall be subject to the provisions of law
applicable to funds listed in section 302 of the
act of April 9, 1929 (P.L. 343, No. 176), known as
"The Fiscal Code." Taxes imposed under section
3152-B shall be received by the department and paid to
the State Treasurer and, along with interest and
penalties, less any collection costs allowed under
this subarticle and any refunds and credits paid,
shall be credited to the fund not less frequently
than every two weeks. During any period prior to the
credit of moneys to the fund, interest earned on
moneys received by the department and paid to the
State Treasurer under this subarticle shall be
deposited into the fund. All moneys in the fund,
including, but not limited to,
Page 26
moneys credited to the fund
under this section, prior year encumbrances and the
interest earned thereon, shall not lapse or be
transferred to any other fund, but shall remain in the fund
and must be used exclusively as provided in this
section. Pending their disbursement, moneys
received on behalf of or deposited into the funds
shall be invested or reinvested as are other moneys
in the custody of the State Treasurer in the manner
provided by law. All earnings received from the
investment or reinvestment of the moneys shall be
credited to the fund.
(b) On or before the tenth
day of every month, the State Treasurer shall make
the following disbursements on behalf of the County
imposing the tax out of the moneys which are, as of the
last day of the previous month, contained in the
fund:
(1) One-half on the moneys
to the district for use by it in the manner
provided by this article, provided that the district shall
not utilize more than one per centum (1%) of the
moneys received by the district for the purpose of
administrative expenses.
(2) One-fourth of the
moneys to qualified municipalities for the use by
the municipalities in the manner provided by this article.
(3) One-fourth of the
moneys to the county for use by the county in the
manner provided by this article.
(f) Local Tax Relief and Assistant to Local Governments
Section 3170-B. Assistance
to Local Governments.--(a) The State Treasurer
shall distribute disbursements to qualified
municipalities in the manner provided in this
section. Each qualified municipality shall receive
a portion of the total disbursement to qualified
municipalities which is equal to the
Page 27
total disbursement to
qualified municipalities multiplied by the ratio
of weighted tax revenues of the municipality divided by the
sum of the weighted tax revenues of all qualified
municipalities located in the county.
(b) Municipalities
qualified to receive disbursements under this
section are municipalities located within the
county, other than the county, which:
(1) (i) impose an earned
income tax at a rate equal to or greater than
on-fourth of one per centum (.25%) under the act of December
31, 1965 (P.L. 1257, No. 511), known as "The local
Tax Enabling Act," and a real property tax; or
(ii) impose a real property
tax as expressed in total mills reported to the
Department of Community Affairs equal to or
greater than seventy-five per centum (75%) of the
allowable general purpose millage rate under the
applicable municipal code or, if the municipality
has adopted a home rule charter or optional plan
under the act of April 13, 1972 (P.L. 184, No. 62),
known as the "Home Rule Charter and Optional Plans
Law," the code under which the municipality was
governed prior to the adoption of the home rule
charter or optional plan; and
(2) not later than sixty
(60) days after the governing body of the county
gives public notice of its intention to adopt an
ordinance under section 3156-B(a), adopt a
municipal resolution urging the county to create
the district and adopt the tax.
(c) Municipalities which
are not qualified municipalities because of the
failure to adopt a timely resolution may, not sooner than
thirty-six (36) months following adoption of an
ordinance imposing the tax, become qualified
municipalities by adopting resolutions indicating
that the municipalities support imposition of the
tax authorized by subarticle (e), urge its
Page 28
continuation and intend to
accept disbursements as provided by this section.
(d) For the purpose of this
section, weighted tax revenues are total tax
revenue from all sources of a municipality divided by
the ration of its per capita market value to the
per capita market value of its county. The per
capita market value means the total market value
of all real property divided by population as
determined by the most recent decennial census. Calculations
of weighted tax revenues shall be made by the
Depart of Community Affairs and certified to the
State Treasurer based upon information reported to
the Department of Community Affairs by
municipalities within its boundaries, subject to
review, verification and approval by the
Department of Community Affairs.
Section 3171-B. Tax
Relief.--(a) (1) The county and the city shall
utilize the disbursements received from the State Treasurer
under section 3157-B(b) in the first full calendar
year in which the disbursements are received for
the reduction of local taxes.
(2) Effective January 1 of
the first full calendar year in which
disbursements are received pursuant to section
3157-B(b), the county and the city shall repeal
any tax imposed upon personal property.
(3) Effective January 1 of
the first full calendar year in which
disbursements are received pursuant to section
3157-B(b), the city shall reduce to an amount not
to exceed five per centum (5%) the tax on
admissions to places of amusement, athletic events and
the like, and on motion picture theaters.
(4) The county and the city
shall utilize all or a portion of revenues
remaining from disbursements received pursuant to
Page 29
section 3157-B(b) after
reducing taxes as provided by clauses (1) and (2)
for the implementation of programs UNDER the act of
December 13, 1988 (P.L. 1190, No. 146), known as
the "First and Second Class County Property Tax
Relief ACT," FOR LONGTIME SENIOR CITIZEN OWNER
OCCUPANTS OF PERSONAL RESIDENCES. Property
eligible for tax relief under this clause shall be
limited to a primary personal residence owned by a
single person age 65 or older or by married
persons if either spouse is 65 years of age or
older. Tax relief provided pursuant to this clause shall be
limited to persons eligible for property tax
rebates under the act of March ll, 1971, (P.L.
104, No. 3), known as the "Senior Citizens Rebate
and Assistance Act."
(b) (l) Municipalities
other than the county and the city shall utilize
at least two-thirds of the disbursements received under
section 3157-B(b) in the first full calendar year
in which the disbursements are received for the
reduction of local taxes.
(2) Municipalities other
than the county and the city shall utilize all or
a portion of disbursements received for the
purpose of reducing local taxes for the
implementation of programs for real property tax
relief as provided by subsection (a) (4).
(3) MUNICIPALITIES IN
COUNTIES OF THE SECOND CLASS, OTHER THAN THE
COUNTY AND THE CITY, WHICH DO NOT IMPOSE A TAX UPON PERSONAL
PROPERTY ON THE EFFECTIVE DATE OF THIS AMENDATORY
ACT ARE PROHIBITED FROM IMPOSING SUCH A TAX
THEREAFTER.
Section 3172-B.
Contributions to Councils of Government.--
Page 30
Beginning in the second
full calendar year in which disbursements are
received from the State Treasurer under section 3157-B, and
in each year thereafter, municipalities other than
the county and city shall contribute an amount
equal to at least twenty-five per centum (25%) of
the increase in the amount of such disbursements
received in excess of the prior calendar year to
entities or organizations created pursuant to the
act of July 12, 1972 (P.L. 762, No. 180), referred
to as the Intergovernmental Cooperation Law,
including councils of government. The contribution made
pursuant to this section shall not be used to
offset or reduce other contributions made to
councils of government or other intergovernmental
entities or organizations.
SECTION 3173-B.
REIMBURSEMENT TO SCHOOL DISTRICTS OF THE FIRST
CLASS A.--EXCEPT AS OTHERWISE PROVIDED BY STATUTE,
ANY LOSS OF REVENUE TO A SCHOOL DISTRICT OF THE
FIRST CLASS A RESULTING FROM THE REPEAL OF THE ACT
OF JUNE 20, 1947 (P.L. 733, NO. 319), ENTITLED, AS
AMENDED, "AN ACT TO PROVIDE REVENUE IN SCHOOL
DISTRICTS OF THE FIRST CLASS A BY IMPOSING A
TEMPORARY TAX UPON CERTAIN CLASSES OF PERSONAL
PROPERTY; PROVIDING FOR ITS LEVY AND COLLECTION;
CONFERRING AND IMPOSING POWERS AND DUTIES ON THE
COUNTY ASSESSING AUTHORITY, BOARD OF REVISION OF
TAXES, RECEIVER O SCHOOL TAXES, SCHOOL TREASURER,
BOARD OF PUBLIC EDUCATION IN SUCH DISTRICTS AND
COURTS; PROVIDING FOR COMPENSATION TO CERTAIN
OFFICERS, AND EMPLOYES AND IMPOSING PENALTIES," IN
SECTION 3(A) SHALL BE REIMBURSED TO SUCH SCHOOL
DISTRICT BY THE CITY OF THE SECOND CLASS ON AN
ANNUAL BASIS. THE AMOUNT OF REIMBURSEMENT SHALL BE
THE BUDGETED AMOUNT OF REVENUE INCLUDED IN THE 1994
FISCAL YEAR BUDGET FOR THE SCHOOL DISTRICT.
SECTION 3. (A) THE ACT OF
JUNE 20, 1947 (P.L. 733, NO. 319),
Page 31
ENTITLED, AS AMENDED, "AN
ACT TO PROVIDE REVENUE IN SCHOOL DISTRICTS OF THE
FIRST CLASS A BY IMPOSING A TEMPORARY TAX UPON
CERTAIN CLASSES OF PERSONAL PROPERTY; PROVIDING
FOR ITS LEVY AND COLLECTION; CONFERRING AND
IMPOSING POWERS AND DUTIES ON THE COUNTY ASSESSING
AUTHORITY, BOARD OF REVISION OF TAXES, RECEIVER OF
SCHOOL TAXES, SCHOOL TREASURER, BOARD OF PUBLIC EDUCATION IN
SUCH DISTRICTS AND COURTS; PROVIDING FOR
COMPENSATION TO CERTAIN OFFICERS, AND EMPLOYES AND
IMPOSING PENALTIES," IS REPEALED EFFECTIVE JANUARY
1 OF THE FIRST FULL CALENDAR YEAR IN WHICH
DISBURSEMENTS ARE RECEIVED BY THE CITY OF THE
SECOND CLASS PURSUANT TO SECTION 3157-B(B) OF THE
ACT.
(B) Section 8 (6) of the
act of December 31, 1965 (P.L. 1257, No. 511),
known as The Local Tax Enabling Act, is repealed insofar as
it is inconsistent with this act.
(C) All other acts and
parts of acts are repealed insofar as they are
inconsistent with this act.