24 Pa. Stat. § 6-656
In order to enable the board of public education to levy the necessary school taxes for each school year, there shall be certified to the board, annually, before the first day of November of each year, by the board or bureau of assessors, board of revision of taxes, or other proper authorities in the municipality or municipalities comprising school districts of the first class or first class A, an estimated statement of the total assessment of all real estate and property taxable for municipal purposes in such municipality or municipalities comprising a school district of the first class or first class A, for the ensuing year. In school districts of the first class or first class A that are coterminous with a municipality or municipalities, the taxes of which are levied and assessed on real estate and personal property as contained in the assessments made for county tax purposes, the proper county assessing authorities shall furnish to the board of public education, annually, on or before the first day of November, a properly certified duplicate of the then existing adjusted valuation of all property taxable for county purposes and for municipal purposes within the territorial limits of such municipality or municipalities comprising such school district of the first class or first class A, excepting only such assessments of intangible personal property as is not subject to the payment of school taxes.
24 P.S. § 6-656