PRINTER'S NO. 868
No. 783 Session of 1995
INTRODUCED BY MAYERNIK AND TRELLO, FEBRUARY 14, 1995
REFERRED TO COMMITTEE ON EDUCATION, FEBRUARY 14, 1995
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 personal income
6 valuation information and determinations.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 2514.1 of the act of March 10, 1949
10 (P.L.30, No.14), known as the Public School Code of 1949,
11 amended February 4, 1982 (P.L.1, No.1) and July 10, 1987
12 (P.L.286, No.50), is amended to read:
13 Section 2514.1. Personal Income Valuation Information and
14 Determinations.--(a) The Secretary of Revenue shall, on or
15 before January 31 of each year commencing in 1981, supply to
16 each school district a listing of the names and addresses of
17 each person who has filed a State income tax return with the
18 Department of Revenue for the tax year preceding the immediate
19 prior year and has designated thereon a code or identification
1 number indicating that the taxpayer was a resident of the school
2 district at the close of the tax year for which the return was
3 filed. Within [twenty (20)] ninety (90) days of receipt of the
4 list, each school district shall report to the Secretary of
5 Revenue in writing in such form as the secretary shall prescribe
6 any claimed corrections to the list as of December 31 of the tax
7 year for which the returns were filed, specifying the basis for
8 each claim. Should the school district claim that any address
9 listed properly should be carried upon the list of another
10 school district, the reporting school district shall notify the
11 other school district of its claim, and a copy of the notice
12 shall accompany the report hereby required. Within [ten (10)]
13 forty-five (45) days of receipt of the notice, the other school
14 district may notify the Secretary of Revenue in writing in such
15 form as the secretary shall prescribe of its nonconcurrence with
16 the claim made by the reporting school district, specifying the
17 basis for its nonconcurrence. Failure to report or notify the
18 Secretary of Revenue of any claimed correction or nonconcurrence
19 as herein provided shall be deemed a concurrence.
20 (b) Upon receipt of the reports and notices provided for in
21 subsection (a), the Secretary of Revenue, with the cooperation
22 of the Secretary of Education, shall cause them to be reviewed,
23 make such adjustments or corrections as he may deem necessary
24 and appropriate, and based upon the corrected list, shall make
25 his determination of the valuation of total taxable income to be
26 certified to the Secretary of Education. The certified
27 determination shall be [final and not subject to further review
28 or appeal with respect to the tax year involved.] deemed an
29 adjudication of the Department of Revenue for purposes of appeal
30 under 2 Pa.C.S. Ch. 7 Subch. A (relating to judicial review of
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1 Commonwealth agency action).
2 (b.1) Each school district which receives a listing of
3 taxpayers pursuant to subsection (a) shall, upon receipt of a
4 written request from any municipality within the school
5 district, share a copy of the listing with the requesting
6 municipality. This information shall be used by a municipality
7 solely to verify the accuracy of the municipality's tax rolls.
8 Each school district which complies with the provisions of this
9 subsection shall be entitled to reasonable expenses and
10 reimbursement for making the listing available to the
11 municipality. The provisions of subsection (a) with regard to
12 claimed corrections shall not apply to municipalities.
13 (c) Provision by the Department of Revenue of the list of
14 the names and addresses and school identification code or number
15 to the school districts and use thereof by the school districts
16 or municipalities for the purposes of this section shall be
17 deemed an official use and not a violation of subsection (f) of
18 section 353 of the act of March 4, 1971 (P.L.6, No.2), known as
19 the "Tax Reform Code of 1971," but the use or disclosure of the
20 contents of any list by any person for any purpose other than
21 that set forth by this section or as otherwise permitted by law
22 shall be unlawful and in violation of section 353(f) of the "Tax
23 Reform Code of 1971."
24 Section 2. This act shall take effect in 60 days.
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