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§ 6-672.2. School districts lying in more than one county; tax levy on occupations

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 24 P.S. Education

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 24 P.S. Education
Chapter 1. Public School Code of 1949 (Refs & Annos)
Article VI. School Finances (Refs & Annos)
Subarticle (e). Second, Third and Fourth Class School Districts (Refs & Annos)
24 P.S. § 6-672.2
§ 6-672.2. School districts lying in more than one county; tax levy on occupations
(a) Any school district which lies in more than one (1) county and which levies an occupation tax, shall levy such tax uniformly upon each occupational category existing in all counties in which the district lies, at the lowest assessed valuation for each equivalent occupational category as certified to the school district by the counties in which the district lies.
(b) This section shall not apply to any school district which levies an occupational assessment tax on the effective date hereof unless the school district by resolution elected to be subject thereto.

Credits

1949, March 10, P.L. 30, No. 14, art. VI, § 672.2, added 1979, Nov. 20, P.L. 465, No. 97, § 1, imd. effective.
24 P.S. § 6-672.2, PA ST 24 P.S. § 6-672.2
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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