PRINTER'S NO. 2554
No. 2084 Session of 1993
INTRODUCED BY VAN HORNE, OCTOBER 4, 1993
REFERRED TO COMMITTEE ON EDUCATION, OCTOBER 4, 1993
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 limitation on
6 total tax revenues in school districts lying in more than one
7 county or in more than one municipality.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Section 672.1(b) of the act of March 10, 1949
11 (P.L.30, No.14), known as the Public School Code of 1949,
12 amended November 20, 1979 (P.L.465, No.97), is amended to read:
13 Section 672.1. School Districts Lying in More Than One
14 County or in More Than One Municipality; Limitation on Total Tax
15 Revenues.--* * *
16 (b) As an alternative to the method provided in subsection
17 (a), whenever a school district shall lie in more than one
18 county the board of assessment and revision of taxes in any of
19 the counties or all of the counties in which the school district
20 is located shall, at the request of the school directors of the
1 district and the governing bodies of all of the municipalities
2 in the school district, furnish the market value of each parcel
3 of property on the tax roll required to be furnished to the
4 school directors under any assessment law of the Commonwealth.
5 The market value of each parcel shall be the quotient of the
6 assessed value divided by the latest ratio of assessed value to
7 market value in the municipality as determined by the State Tax
8 Equalization Board, or, at the option of the school district and
9 the governing bodies of all of the municipalities in the school
10 district, the market value of each parcel shall be the quotient
11 of the assessed value divided by the latest ratio of assessed
12 value to market value as determined by the State Tax
13 Equalization Board in the aggregate of all municipalities of the
14 school district within the county, or at the option of the
15 school district where there are two or more ratios of assessed
16 value to market value, the school directors of that school
17 district shall select the lowest of the ratios for a uniform
18 assessed value to market value throughout the school district,
19 or at the option of the school district where such school
20 district is located in a home rule county, the school directors
21 of that school district may use the county assessments.
22 The school directors shall set a tax rate based upon a
23 percentage not exceeding seventy-five (75) per centum of such
24 market values which shall be uniform throughout the district.
25 * * *
26 Section 2. This act shall be retroactive to July 1, 1992.
27 Section 3. This act shall take effect immediately.
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