24 Pa. Stat. § 6-655.1
The board of public education in school districts of the first class shall levy, on or before October 15, 1963, for the calendar year 1963, a tax on owners of ground rents. The tax levied under the provisions of this section for the calendar year 1963 shall be at the rate of one per centum (1%) on each dollar of the total assessment of the full principal value of all ground rents charged on real estate located within such school district of the first class without regard to any statutory provision or to any provisions made in the ground rent deed with respect to the payment of taxes on the ground rent. The tax shall be collected in the same manner with like authority and subject to the same penalties as other real estate taxes for school purposes in school districts of the first class are collected.
The board of public education in school districts of the first class shall levy for the calendar years 1964 and 1965 a tax on owners of ground rents in the same manner with like authority and subject to the same penalties as other real estate taxes for school purposes in school districts of the first class are collected. The tax levied under the provisions of this section shall be at the rate of one per centum (1%) on each dollar of the total assessment of the full principal value of all ground rents charged on real property located within such school district of the first class without regard to any statutory provision or to any provision made in the ground rent deed with respect to the payment of taxes on the ground rent. The taxes authorized to be levied hereunder shall be in addition to any other taxes levied by such school district of the first class on the real property charged with such ground rent. All taxes, penalties and interest collected under the provisions of this section shall be used by the school district collecting the taxes to pay current expenses or other obligations of the school district.
24 P.S. § 6-655.1