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Taxing Authority

The School District, being a district of the Third Class, is empowered by the School Code to levy the following taxes:
  • A basic annual tax on all real property taxable for school purposes, not to exceed 25 mills on each dollar of assessed valuation, to be used for general school purposes.
  • An unlimited tax on all real property taxable for school purposes to provide funds:
    • for minimum salaries and increments of the teaching and supervisory staff;
    • to pay rentals due to any municipal authority, or non-profit corporation or due to the State Public School Building Authority;
    • to pay interest and principal on any indebtedness incurred pursuant to the Local Government Unit Debt Act, or any prior or subsequent act governing the incurrence of indebtedness of the school district; and
    • to pay for the amortization of a bond issue which provided a school building prior to the first Monday of July, 1959.
  • An annual per capita tax*, not to exceed $5.00, on each resident over 18 years of age.

The School District may also levy additional taxes subject to division with other political subdivisions authorized to levy similar taxes on the same person, subject, business, transaction or privilege, under Act No. 511, December 31, 1965, as amended ("The Local Tax Enabling Act"). These taxes, which may include, among others, an additional per capita tax*, wage and other earned income taxes, real estate transfer taxes, gross receipts taxes and occupation taxes, shall not exceed, in the aggregate, an amount equal to the product of the market valuation of real estate in the School District (as certified by the State Tax Equalization Board of the Commonwealth - "STEB") multiplied by twelve mills.

* As an additional note, the District no longer levies per capita taxes under the School Code and Act 511 (by Board action in 2011).