While proceedings are pending in court for the changing of any boundary lines of any city, incorporated town, borough, or township, or the creation of any new city, borough, or township, the board of school directors in every school district to be affected by such change of boundary lines or creation of a new municipality shall be permitted to levy and assess a school tax and incur debts for the purpose of purchasing ground or building or enlarging a school building, in the same manner as though such proceedings were not pending in court for the changing of any boundary lines of any such city, incorporated town, borough, or township, or the creation of any new city, borough, or township.
24 P.S. § 2-231