An Act amending the act of July 28, 1953 (P.L.723, No.230), known as the Second Class County Code, providing for an exemption from increases in school real property taxes for eligible taxpayers of school districts in counties of the second class because of the age, disability or marital status and income level of the taxpayers and for the reimbursement of those school districts by the Commonwealth; and prescribing penalties for fraudulent claims.