Section 56709 - Tax levies(a) 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, upon all property and upon all 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 thirty 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 it may direct and after hearing, may order a greater rate than thirty mills but not exceeding five additional mills to be levied.(2)(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 therein 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 employes of the township or a fire company serving the township.(iii) If an annual tax for the purposes specified in this clause 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 the 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 clause, the board of commissioners may, by specific appropriation, provide for the maintenance of shade trees by appropriation from the general funds of the township.(4) An annual tax so long as necessary, for the purpose of procuring a lot and/or erecting a building thereon for a municipal building, and for the payment of indebtedness incurred in connection therewith.(5) An annual tax sufficient to pay interest and principal on any indebtedness incurred pursuant to 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 ( 1/2 ) mill to provide for pensions, retirement, or the purchase of annuity contracts for township employes. This tax shall be kept in a separate fund and used only for the purposes provided in this clause.(7)(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 employes of an ambulance, rescue or other emergency service serving the township.(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 by this act. 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 any 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 by this act, 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 3013.(b) This section does not include the levy of any taxes upon particular districts, or parts of any township, for particular purposes, nor special levies otherwise provided for in this act.(c) 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 the 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 the Commonwealth.1931, June 24, P.L. 1206, art. XVII, § 1709; 1949, May 27, P.L. 1955, § 35; 1951, Jan. 14 (1952), P.L. 2019, § 1; 1956, Jan. 31, P.L. (1955) 974, § 1. Amended 1963, March 25, P.L. 8, § 1; 1967, April 27, P.L. 20, § 1; 1967, June 29, P.L. 151, § 1; 1972, Nov. 22, P.L. 1239, No. 276, § 1; 1974, May 10, P.L. 295, No. 93, § 1; 1975, July 16, P.L. 63, No. 38, § 1; 1981, May 22, P.L. 78, No. 25, § 1, effective in 60 days; 1990, Dec. 17, P.L. 744, No. 186, § 2, effective in 60 days; 2004, Nov. 23, P.L. 912, No. 123, § 1, effective in 60 days [Jan. 24, 2005]; 2019, July 2, P.L. 349, No. 50, § 1, effective in 60 days [Sept. 3, 2019]; 2020, Oct. 29, P.L. 782, No. 96, § 63.1, effective in 60 days [Dec. 28, 2020].