PRINTER'S NO. 317
No. 287 Session of 1997
INTRODUCED BY BUXTON, STETLER, TULLI, TRELLO, VAN HORNE, TIGUE,
DEMPSEY, RAMOS, COWELL, WOJNAROSKI, ITKIN, MIHALICH, BELARDI
AND STEELMAN, FEBRUARY 5, 1997
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 5, 1997
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 certain board of school
6 directors to levy different rates of taxation for school
7 purposes on land and on buildings.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
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 (f) The board of school directors of any school district of
15 the second, third or fourth class, or of any independent school
16 district, may, in any year, levy separate and different rates of
17 taxation for school purposes on all real estate classified as
18 land, exclusive of the buildings thereon, and on all real estate
19 classified as buildings on land. When real estate taxes are so
20 levied, (1) the rates shall be determined by the requirements of
1 the school district budget as approved by the board of school
2 directors, (2) higher rates may be levied on land if the
3 respective rates on lands and buildings are so fixed so as not
4 to constitute a greater levy in the aggregate than the maximum
5 rate applicable to both land and buildings, and (3) they shall
6 be uniform as to all real estate within such classification.
7 Section 2. This act shall take effect in 60 days.
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