PRINTER'S NO. 1100
No. 951 Session of 1977
INTRODUCED BY WILSON, HELFRICK, BROWN, HOEFFEL AND POLITE,
APRIL 25, 1977
REFERRED TO COMMITTEE ON EDUCATION, APRIL 25, 1977
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," providing for certain limitations on
6 increased tax revenues.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 672, act of March 10, 1949 (P.L.30,
10 No.14), known as the "Public School Code of 1949," is amended by
11 adding a subsection to read:
12 Section 672. Tax Levy; Limitations.--* * *
13 (a.1) (1) Except as otherwise provided in this subsection,
14 the total estimated dollar revenue yield for any one year from
15 tax levies in school districts of the second, third and fourth
16 classes shall not exceed the total dollar yield from tax
17 revenues from the prior year by more than ten per centum (10%).
18 (2) If the proposed estimated increase in tax revenues from
19 one year to the next exceeds ten per centum (10%) but is fifteen
20 per centum (15%) or less, the board of school directors may
1 petition the court of common pleas for permission to levy taxes
2 that would yield revenues exceeding those from the prior year by
3 up to fifteen per centum (15%). The court is hereby authorized
4 to grant or deny permission for such an increase after a hearing
5 where all interested and affected persons are given the right to
6 be heard.
7 (3) If the proposed estimated increase in tax revenues from
8 one year to the next exceeds fifteen per centum (15%), the board
9 of school directors may not levy additional taxes or continue
10 current taxes that would yield such increased revenues without
11 first obtaining a favorable referendum on the increase in
12 revenues beyond the prescribed limits. The referendum shall be
13 placed upon the ballot by the school directors at any regular
14 election or at a special election called for the purpose of the
15 referendum and votes shall be counted and certified in
16 accordance with the provisions of the act of June 3, 1937
17 (P.L.1333, No.320), known as the "Pennsylvania Election Code."
18 An affirmative vote of a majority of those electors voting shall
19 be required to authorize the increase.
20 (4) Notwithstanding any other provisions of this subsection
21 to the contrary, the proposed estimated tax revenues shall be
22 allowed to increase from one year to the next by a percentage
23 equivalent to the increase in the Consumer Price Index from the
24 prior year as published by the United States Bureau of Labor
25 Statistics without prior approval of the court or of a
26 referendum.
27 * * *
28 Section 2. This act shall take effect immediately.
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