(a) Appropriation.-- Council may appropriate funds for any of the following: (1) The observance of a holiday, centennial or other anniversary, for a city celebration or for a civic project or program. (2) Flowers, a plaque or other token of tangible personal property other than cash, gift certificates or equivalent items, in an amount not to exceed $100, recognizing the service or passing of a city official, employee or volunteer. (b) Value.-- The value of tangible personal property received by a public official, employee or volunteer as provided under subsection (a)(2) shall be considered of de minimis economic impact, as defined in 65 Pa.C.S. § 1102 (relating to definitions), and shall not be subject to reporting under 65 Pa.C.S. § 1105 (relating to statement of financial interests). CHAPTER 125 TAXATION Subchapter A. Assessments of Property for Taxation B. Levy and Collection C. Sales of Real Estate for Delinquent Taxes SUBCHAPTER A ASSESSMENTS OF PROPERTY FOR TAXATION Sec. 12522. Assessment powers.
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