Observances, celebrations and recognition.

(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). Special Provisions in Appendix. See section 3(3)(v) of Act 67 of 2015 in the appendix to this title for special provisions relating to continuation of prior law. CHAPTER 125 TAXATION Subchapter A. Assessments of Property for Taxation B. Levy and Collection C. Sales of Real Estate for Delinquent Taxes Enactment. Chapter 125 was added November 24, 2015, P.L.242, No.67, effective in 60 days. SUBCHAPTER A ASSESSMENTS OF PROPERTY FOR TAXATION Sec. 12522. Assessment powers. Cross References. Subchapter A is referred to in section 12531 of this title.