Township of Franconia, PA Article V Earned Income Tax for Acquisition of Open Space, Agricultural Conservation Easements, Etc.

[Adopted 12-10-2001 by Ord. No. 317]

§ 127-30 Imposition of tax.

From and after the effective date of this article, there is hereby imposed, levied and assessed a tax at the rate of 0.25% on the earned income of the residents of Franconia Township to be used for financing the acquisition of open space, for the acquisition of agricultural conservation easements, for the acquisition of property development rights and for the acquisition of recreational and/or historical lands.

§ 127-31 Appointment of Tax Collector.

The Tax Collector for the tax hereby imposed shall be appointed by resolution of the Board of Supervisors.

§ 127-32 Effective date.

This article and the tax hereby imposed shall be effective from and after January 1, 2002.

§ 127-32.1 Permitted uses of open space tax funds.

[Added 6-18-2018 by Ord. No. 398]

A. Any funds collected pursuant to the Franconia Township open space tax may be used for any of the following purposes:

(1) To retire the indebtedness incurred in purchasing interests in real property or in making additional acquisitions of real property for the purpose of securing an open space benefit or benefits under the provisions of the Open Space Lands Acquisition and Preservation Act[1] or the Agricultural Area Security Law, 3 P.S. § 901 et seq.;

[1] Editor's Note: See 32 P.S. § 5001 et seq.

(2) For transactional fees that are incidental to acquisitions made in accordance with the Open Space Lands Acquisition and Preservation Act, including, but not limited to, costs of appraisals, legal services, title searches, document preparation, title insurance, closing fees and survey costs;

(3) For expenses necessary to prepare the resource, recreation or land use plan required under Section 3 of the Open Space Lands Acquisition and Preservation Act, 32 P.S. § 5003;

(4) Annual allocation:

(a) Annually, up to 25% of any accumulated balance of the fund from the levy authorized by referendum, to develop, improve, design, engineer and maintain property acquired pursuant to this act for an open space benefit or benefits; or

(b) Alternatively, for purposes of allocation, the creation of a maintenance fund into which the Township may deposit an amount up to 25% of the annual revenue from the open space tax, to develop, improve, design, engineer and maintain property acquired pursuant to this act for an open space benefit or benefits; or

(5) Any other purpose permitted by future amendments to the Open Space Lands Acquisition and Preservation Act.

B. In no event, however, shall any revenue in a particular year be used to develop, improve, design, engineer and maintain the property unless the annual debt service under Subsection A(1) or acquisition fees under Subsection A(2) will be satisfied. The acquisition fees shall be paid in their entirety at the time of acquisition.