PRIOR PRINTER'S NO. 1616 PRINTER'S NO. 3497
No. 1391 Session of 1991
INTRODUCED BY LAUGHLIN, COWELL, JAMES, MELIO, BELARDI, THOMAS,
CAWLEY, VEON, DALEY, PETRONE, PISTELLA, ROBINSON, McCALL,
WOZNIAK, SERAFINI, ITKIN AND RICHARDSON, MAY 14, 1991
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
MAY 5, 1992
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," authorizing the board of public <--
6 education or the board of school directors OF CERTAIN SCHOOL <--
7 DISTRICTS to levy different rates of taxation for school
8 purposes on land and on buildings.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 652 of the act of March 10, 1949 (P.L.30, <--
12 No.14), known as the Public School Code of 1949, is amended by
13 adding a paragraph to read:
14 Section 652. Tax Levy; Purposes; Limitations.--* * *
15 The board of public education of any school district of the
16 first class or first class A may, in any year, levy separate and
17 different rates of taxation for school purposes on all real
18 estate classified as land, exclusive of the buildings thereon,
19 and on all real estate classified as buildings on land. When
20 real estate taxes are so levied, (i) the rates shall be
1 determined by the requirements of the school district budget as
2 approved by the board of public education, (ii) the rates may be
3 levied by a school district of the first class or first class A,
4 provided that the revenue obtained should not be in excess of
5 the aggregate revenue which the school district is empowered to
6 collect under existing statutes, and (iii) they shall be uniform
7 as to all real estate within such classification.
8 Section 2. Section 672 of the act is amended by adding a
9 subsection to read:
10 SECTION 1. SECTION 672 OF THE ACT OF MARCH 10, 1949 (P.L.30, <--
11 NO.14), KNOWN AS THE PUBLIC SCHOOL CODE OF 1949, IS AMENDED BY
12 ADDING A SUBSECTION TO READ:
13 Section 672. Tax Levy; Limitations.--* * *
14 (e) The board of school directors of any school district of
15 the second, third or fourth class, or of any independent school <--
16 district THE THIRD CLASS WITH A COTERMINOUS BOUNDARY WITH A <--
17 THIRD CLASS CITY, may, in any year, levy separate and different
18 rates of taxation for school purposes on all real estate
19 classified as land, exclusive of the buildings thereon, and on
20 all real estate classified as buildings on land. When real
21 estate taxes are so levied, (i) the rates shall be determined by
22 the requirements of the school district budget as approved by
23 the board of school directors, (ii) the rates may be levied by a
24 school district of the second, third or fourth class, provided
25 that the revenue obtained should not be in excess of the
26 aggregate revenue which the school district is empowered to
27 collect under existing statutes, and (iii) they shall be uniform
28 as to all real estate within such classification.
29 Section 3 2. This act shall take effect in 60 days. <--
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