PRINTER'S NO. 2083
No. 1679 Session of 1971
INTRODUCED BY MESSRS. MELTON AND BARBER, NOVEMBER 11, 1971
REFERRED TO COMMITTEE ON EDUCATION, NOVEMBER 29, 1971
AN ACT
1 Amending the act of March 10, 1949 (P.L.30), entitled "An act
2 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," reducing certain age requirements.
6 The General Assembly of the Commonwealth of Pennsylvania
7 hereby enacts as follows:
8 Section 1. Section 322, act of March 10, 1949 (P.L.30),
9 known as the "Public School Code of 1949," amended January 14,
10 1970 (P.L.468), is amended to read:
11 Section 322. Eligibility; Incompatible Offices.--Any citizen
12 of this Commonwealth, having a good moral character, being
13 [twenty-one (21)] eighteen (18) years of age or upwards, and
14 having been a resident of the district for at least one (1) year
15 prior to the date of his election or appointment, shall be
16 eligible to the office of school director therein: Provided,
17 That any person holding any office or position of profit under
18 the government of any city of the first class, or the office of
19 mayor, chief burgess, county commissioner, district attorney,
20 city, borough, or township treasurer, member of council in any
1 municipality, township commissioner, township supervisor, tax
2 collector, assessor, assistant assessor, any comptroller,
3 auditor, constable, executive director or assistant executive
4 director of an intermediate unit, supervisor, principal,
5 teacher, or employe of any school district, shall not be
6 eligible as a school director in this Commonwealth. This section
7 shall not prevent any district superintendent, assistant
8 district superintendent, supervisor, teacher, or employe of any
9 school district, from being a school director in a district
10 other than the one in which he is so employed, and other than in
11 a district with which the district in which he is employed
12 operates a joint school or department. A school director shall
13 not be eligible to the office of member of council in any
14 municipality.
15 Section 2. Subsection (a) of section 672 of the act, amended
16 January 26, 1966 (P.L.1606), is amended to read:
17 Section 672. Tax Levy; Limitations.--(a) In all school
18 districts of the second, third, and fourth class, all school
19 taxes shall be levied and assessed by the board of school
20 directors therein, during the month of February or March or
21 April or May or June each year, for the ensuing fiscal year,
22 except in districts of the second class where the fiscal year
23 begins on the first day of January, in which the school taxes
24 shall be levied and assessed during the month of October or
25 November of each year. In such school districts the tax rate
26 shall not exceed twenty-five mills on the dollar, on the total
27 amount of the assessed valuation of all property taxable for
28 school purposes therein. Each school district of the second,
29 third or fourth class may also collect a per capita tax on each
30 resident or inhabitant of such district over [twenty-one]
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1 eighteen years of age, as herein provided.
2 * * *
3 Section 3. Subsection (d) of section 672 of the act, added
4 December 10, 1959 (P.L.1747), is amended to read:
5 Section 672. Tax Levy Limitations.--* * *
6 (d) The boards of school directors of all independent school
7 districts in which the board members are elected or appointed by
8 court may, annually, levy a tax as herein authorized, at the
9 same time and in the same manner as other school districts of
10 the same class to which such independent district belongs, in an
11 amount which shall be sufficient with all other taxes imposed by
12 such district to pay the expenses of such district as set forth
13 in subsection (b) of this section and to pay all other expenses
14 and requirements of such district: Provided, That such tax shall
15 not be more than seventy-five (75) mills on the dollar on the
16 total amount of the assessed valuation of all property taxable
17 for school purposes within such district. Each such district may
18 also collect, annually, a per capita tax in an amount of not
19 less than one dollar ($1) and not more than ten dollars ($10) on
20 each resident or inhabitant of such district over [twenty-one
21 (21)] eighteen (18) years of age.
22 Section 4. Section 679 of the act amended July 9, 1971 (Act
23 No. 35), is amended to read:
24 Section 679. Per Capita Taxes.--Each resident or inhabitant,
25 over [twenty-one] eighteen years of age, in every school
26 district of the second, third, and fourth class, which shall
27 levy such tax, shall annually pay, for the use of the school
28 district in which he or she is a resident or inhabitant, a per
29 capita tax of not less than one dollar nor more than five
30 dollars, as may be assessed by the local school district. Every
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1 husband against whose wife a per capita tax is levied shall be
2 liable for the payment of such tax. Collection thereof from such
3 husband may be made and enforced in the manner provided by law
4 for the collection and enforcement of payment of other taxes
5 owing by such husband, including the collection thereof from the
6 husband's employer.
7 Each school district may exempt any person whose total income
8 from all sources is less than two thousand dollars per annum
9 from its per capita tax or any portion thereof. The school
10 district may adopt and employ regulations for the processing of
11 claims for the exemption.
12 Section 5. Section 680 of the act, amended June 30, 1951
13 (P.L.962), is amended to read:
14 Section 680. List of Residents for Per Capita Tax
15 Purposes.--(a) In order that the board of school directors of
16 each school district of the second, third, or fourth class may
17 assess, levy, and collect a per capita tax of not less than one
18 dollar nor more than five dollars on each resident or inhabitant
19 over [twenty-one] eighteen years of age in the district, it
20 shall be the duty of the proper assessors in each such school
21 district to prepare a list of residents or inhabitants in such
22 school district over [twenty-one] eighteen years of age, and
23 return the same with the other taxable property in the district,
24 as provided by law. In each school district all such lists of
25 residents or inhabitants shall be included and certified in the
26 list of taxable property to be certified to the board of school
27 directors in each such school district, as herein provided.
28 Assessors whose assessment district includes the whole or parts
29 of more than one school district shall return separate lists of
30 residents and inhabitants of each such school district.
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1 (b) Every resident or inhabitant in any school district,
2 upon attaining [twenty-one] eighteen years of age, and every
3 person [twenty-one] eighteen years of age or over becoming a
4 resident or inhabitant in any school district, shall, within
5 twelve months after the happening thereof, notify the proper
6 assessors of his becoming of age or becoming a resident or
7 inhabitant. Any person failing, within said period, to notify
8 the assessors of the school district within which he resides,
9 shall, in addition to the tax levied by such school district, be
10 liable to such school district in a penal sum equal to such tax.
11 The board of school directors shall, at the same time as they
12 give public notice of a proposed budget, include a notice of the
13 requirements of this subsection, together with the name and
14 address of the assessor to be notified.
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