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§ 25-2514.1. Personal income valuation information and determinations

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 XXV. Reimbursements by Commonwealth and Between School Districts (Refs & Annos)
Subarticle (b). Instruction
24 P.S. § 25-2514.1
§ 25-2514.1. Personal income valuation information and determinations
(a) The Secretary of Revenue shall, on or before January 31 of each year commencing in 1981, supply to each school district a listing of the names and addresses of each person who has filed a State income tax return with the Department of Revenue for the tax year preceding the immediate prior year and has designated thereon a code or identification number indicating that the taxpayer was a resident of the school district at the close of the tax year for which the return was filed. Within twenty (20) days of receipt of the list, each school district shall report to the Secretary of Revenue in writing in such form as the secretary shall prescribe any claimed corrections to the list as of December 31 of the tax year for which the returns were filed, specifying the basis for each claim. Should the school district claim that any address listed properly should be carried upon the list of another school district, the reporting school district shall notify the other school district of its claim, and a copy of the notice shall accompany the report hereby required. Within ten (10) days of receipt of the notice, the other school district may notify the Secretary of Revenue in writing in such form as the secretary shall prescribe of its nonconcurrence with the claim made by the reporting school district, specifying the basis for its nonconcurrence. Failure to report or notify the Secretary of Revenue of any claimed correction or nonconcurrence as herein provided shall be deemed a concurrence.
(b) Upon receipt of the reports and notices provided for in subsection (a), the Secretary of Revenue, with the cooperation of the Secretary of Education, shall cause them to be reviewed, make such adjustments or corrections as he may deem necessary and appropriate, and based upon the corrected list, shall make his determination of the valuation of total taxable income to be certified to the Secretary of Education. The certified determination shall be final and not subject to further review or appeal with respect to the tax year involved.
(b.1) Each school district which receives a listing of taxpayers pursuant to subsection (a) shall, upon receipt of a written request from any municipality within the school district, share a copy of the listing with the requesting municipality. This information shall be used by a municipality solely to verify the accuracy of the municipality's tax rolls. Each school district which complies with the provisions of this subsection shall be entitled to reasonable expenses and reimbursement for making the listing available to the municipality. The provisions of subsection (a) with regard to claimed corrections shall not apply to municipalities.
(c) Provision by the Department of Revenue of the list of the names and addresses and school identification code or number to the school districts and use thereof by the school districts or municipalities for the purposes of this section shall be deemed an official use and not a violation of subsection (f) of section 353 of the act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,”1 but the use or disclosure of the contents of any list by any person for any purpose other than that set forth by this section or as otherwise permitted by law shall be unlawful and in violation of section 353(f) of the “Tax Reform Code of 1971.”


1949, March 10, P.L. 30, No. 14, art. XXV, § 2514.1, added 1980, June 30, P.L. 279, No. 80, § 5, effective Jan. 1, 1981. Amended 1982, Feb. 4, P.L. 1, No. 1, § 6, imd. effective; 1987, July 10, P.L. 286, No. 50, § 4, imd. effective.


72 P.S. § 7353(f).
24 P.S. § 25-2514.1, PA ST 24 P.S. § 25-2514.1
Current through 2023 Regular Session Act 7. Some statute sections may be more current, see credits for details.
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