PRIOR PRINTER'S NO. 1917 PRINTER'S NO. 1938
No. 1630 Session of 1991
INTRODUCED BY CARONE, KASUNIC, FAJT, COLAFELLA, HANNA, SCHULER,
TULLI, LESCOVITZ, BATTISTO, EVANS, LLOYD, KREBS, BILLOW,
ARNOLD, ROBINSON, LINTON, STETLER, STEELMAN, STISH,
KRUSZEWSKI, MUNDY, STEIGHNER, COLAIZZO, MELIO, KUKOVICH,
LaGROTTA, GAMBLE, ACOSTA, HAYDEN, BUTKOVITZ, DeLUCA, FREEMAN,
COWELL, SURRA, BOWLEY, BLAUM, TIGUE, RITTER, FEE, BROWN,
DeWEESE, KAISER, JOSEPHS, GRUITZA, MCHALE AND LAUGHLIN,
JUNE 10, 1991
AS REPORTED FROM COMMITTEE ON EDUCATION, HOUSE OF
REPRESENTATIVES, AS AMENDED, JUNE 11, 1191
AN ACT
1 Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
2 act relating to the public school system, including certain
3 provisions applicable as well to private and parochial
4 schools; amending, revising, consolidating and changing the
5 laws relating thereto," further providing for the annual
6 budget and for tax levied by school districts.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 603 of the act of March 10, 1949 (P.L.30,
10 No.14), known as the Public School Code of 1949, amended
11 September 1, 1965 (P.L.433, No.218), is amended to read:
12 Section 603. Only One Annual Tax Levy.--There shall be but
13 one levy of school taxes made in each school district in each
14 year, which shall be assessed, levied, and collected for all the
15 purposes provided in this act, and shall be uniform throughout
16 the territorial limit of each school district, except that those
1 school taxes which school districts are empowered to levy under
2 the authority of the act of June 25, 1947 (P.L.1145), as
3 amended, may be levied at any time during the period authorized
4 for the assessment and levy of any school taxes: Provided, That
5 [(1) where two or more school districts have voted to become a
6 union school district in accordance with the provisions of this
7 act and prior to the actual creation of the union school
8 district, the school board members by a majority vote of all the
9 members comprising said school boards shall assess and levy a
10 uniform school tax in all of the districts comprising said union
11 school district for general revenue purposes necessary to
12 operate said union school district commencing the first day of
13 July following the vote establishing said union district, and
14 (2)] whenever hereafter a school district of the second, third,
15 or fourth class shall be annexed to and merged in, and become a
16 part of a school district of the first class, the board of
17 public education of said school district of the first class
18 shall have power to levy a special school tax on the territory
19 which comprised said annexed and merged school district to
20 provide for the expense and maintenance of the schools thereof
21 from the end of the school year of said annexed and merged
22 school district to the beginning of the next school year in said
23 school district of the first class, and to provide for and pay
24 the floating indebtedness of said annexed and merged school
25 district. Said levy shall not exceed one-half of the last
26 previous total annual millage levied by said school district of
27 the first class.
28 Section 2. Section 672(a) of the act, amended June 16, 1972
29 (P.L.449, No.138), is amended to read:
30 Section 672. Tax Levy; Limitations.--(a) In all school
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1 districts of the second, third, and fourth class, all school
2 taxes shall be levied and assessed by the board of school
3 directors [therein, during the month of February or March or
4 April or May or June each year, for the ensuing] at the time of
5 enactment of the annual budget, effective for the full fiscal
6 year, except in districts of the second class where the fiscal
7 year begins on the first day of January, in which the school
8 taxes shall be levied and assessed during the month of October
9 or November of each year. In such school districts the tax rate
10 shall not exceed twenty-five mills on the dollar, on the total
11 amount of the assessed valuation of all property taxable for
12 school purposes therein. Each school district of the second,
13 third or fourth class may also collect a per capita tax on each
14 resident or inhabitant of such district over eighteen years of
15 age, as herein provided.
16 * * *
17 Section 3. Section 681 of the act, amended July 31, 1963
18 (P.L.389, No.206), is amended to read:
19 Section 681. Certification of Levy.--In all school districts
20 of the second, third, and fourth class, as soon as the school
21 tax is assessed and levied by the board of school directors, the
22 secretary shall compute and enter the same, stating the amount
23 of school tax to be collected on the duplicate herein required
24 to be furnished to the district. A certified copy of such
25 duplicate shall be furnished by the board of school directors to
26 the tax collector in each district. In any school district where
27 the collector of school taxes is also the collector of county
28 taxes the secretary of the board of school directors may compute
29 and add the amount of the school taxes to the duplicate
30 furnished by the county commissioners to such tax collector for
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1 county purposes. In all school districts of the second, third,
2 or fourth class, all tax duplicates shall be furnished, as
3 herein provided, to the tax collectors [on or before the first
4 day of July] within five FIFTEEN days following enactment of the <--
5 annual budget in each year.
6 Section 4. Section 687 of the act 687(A) OF THE ACT IS <--
7 AMENDED AND THE SECTION is amended by adding subsections to
8 read:
9 Section 687. Annual Budget; Additional or Increased
10 Appropriations; Transfer of Funds.--* * * APPROPRIATIONS; <--
11 TRANSFER OF FUNDS.--(A) THE BOARD OF SCHOOL DIRECTORS OF EACH
12 SCHOOL DISTRICT OF THE SECOND, THIRD, OR FOURTH CLASS SHALL,
13 ANNUALLY, AT LEAST THIRTY (30) DAYS PRIOR TO THE ADOPTION OF THE
14 ANNUAL BUDGET OR INTERIM BUDGET, PREPARE A PROPOSED BUDGET OF
15 THE AMOUNT OF FUNDS THAT WILL BE REQUIRED BY THE SCHOOL DISTRICT
16 IN ITS SEVERAL DEPARTMENTS FOR THE FOLLOWING FISCAL YEAR. SUCH
17 PROPOSED BUDGET SHALL BE PREPARED ON A UNIFORM FORM, PREPARED
18 AND FURNISHED BY THE DEPARTMENT OF [PUBLIC INSTRUCTION]
19 EDUCATION, AND SHALL BE APPORTIONED TO THE SEVERAL CLASSES OF
20 EXPENDITURES OF THE DISTRICT AS THE BOARD OF SCHOOL DIRECTORS
21 THEREOF MAY DETERMINE. FINAL ACTION SHALL NOT BE TAKEN ON ANY
22 PROPOSED BUDGET, IN WHICH THE ESTIMATED EXPENDITURES EXCEED TWO
23 THOUSAND DOLLARS ($2000), UNTIL AFTER TEN (10) DAYS' PUBLIC
24 NOTICE. NOTHING IN THIS ACT SHALL BE CONSTRUED TO PREVENT ANY
25 SCHOOL DISTRICT, WHOSE TOTAL ESTIMATED EXPENDITURES DO NOT
26 EXCEED TWO THOUSAND DOLLARS ($2000), FROM HOLDING A PUBLIC
27 HEARING. THE PROPOSED BUDGET SHALL BE PRINTED, OR OTHERWISE MADE
28 AVAILABLE FOR PUBLIC INSPECTION TO ALL PERSONS WHO MAY INTEREST
29 THEMSELVES, AT LEAST TWENTY (20) DAYS PRIOR TO THE DATE SET FOR
30 THE ADOPTION OF THE BUDGET.
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1 * * *
2 (g) For the fiscal year 1991-1992, notwithstanding any other
3 provision of law to the contrary, a school district may, by a
4 majority vote of the board of school directors, reopen its
5 annual budget and increase or decrease its expenditures and tax
6 levy within thirty-five (35) days following the enactment of a
7 State General Appropriation Act, provided that:
8 (1) the total expenditures of a budget revised pursuant to
9 this subsection shall not exceed the amount of funds, including
10 the proposed revised tax levy and State appropriations available
11 for school purposes in the school district; and
12 (2) the tax levy authorized by this provision shall be made
13 upon the same assessment used for the original tax levy.
14 (h) For school year 1991-1992 and every year thereafter, the
15 board of school directors of each school district may enact an
16 interim budget by June 30 which will serve as the budget for up <--
17 to a thirty (30) day period. Such an interim budget may be
18 reenacted for thirty (30) day periods until enactment of a State
19 General Appropriation Act. The funds therefor shall be provided
20 from unappropriated revenue, if any, or from temporary loans.
21 Such temporary loans when made, shall be approved by a two-
22 thirds vote of the board of school directors. Such expenditures
23 shall become encumbrances upon the annual budget of the school
24 district. The board of school directors shall adopt an annual
25 budget within thirty-five (35) days following the enactment of a
26 State General Appropriation Act as identified in subsections
27 (a), (b) and (c) of this section, or by June 30, whichever is
28 later. UNTIL ENACTMENT OF A STATE GENERAL APPROPRIATION ACT AND <--
29 THEREAFTER FOR THE PERIOD OF TIME AVAILABLE FOR ADOPTION OF THE
30 ANNUAL BUDGET: PROVIDED, THAT:
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1 (1) THE FUNDS THEREFOR SHALL BE PROVIDED FROM UNAPPROPRIATED
2 REVENUE, IF ANY, OR FROM TEMPORARY LOANS. SUCH TEMPORARY LOANS,
3 WHEN MADE, SHALL BE APPROVED BY A TWO-THIRDS VOTE OF THE BOARD
4 OF SCHOOL DIRECTORS;
5 (2) EXPENDITURES MADE UNDER THE INTERIM BUDGET SHALL BECOME
6 ENCUMBRANCES UPON THE ANNUAL BUDGET OF THE SCHOOL DISTRICT; AND
7 (3) THE BOARD OF SCHOOL DIRECTORS SHALL ADOPT AN ANNUAL
8 BUDGET AS PROVIDED FOR IN SUBSECTION (B) OF THIS SECTION WITHIN
9 THIRTY-FIVE (35) DAYS FOLLOWING THE ENACTMENT OF A STATE GENERAL
10 APPROPRIATIONS ACT OR BY JUNE 30, WHICHEVER IS LATER.
11 Section 5. This act shall take effect immediately.
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