Section 6-672 - Tax levy; limitations(a) In all school districts of the second, third, and fourth class, all school taxes shall be levied and assessed by the board of school directors therein, during the month of February or March or April or May or June each year, or no later than twenty days following the enactment of legislation providing the appropriation for basic education funding to be paid as a reimbursement for the preceding school year, for the ensuing fiscal year, except in districts of the second class where the fiscal year begins on the first day of January, in which the school taxes shall be levied and assessed during the month of October or November of each year. In such school districts the tax rate shall not exceed twenty-five mills on the dollar, on the total amount of the assessed valuation of all property taxable for school purposes therein. Each school district of the second, third or fourth class may also collect a per capita tax on each resident or inhabitant of such district over eighteen years of age, as herein provided.(b) Boards of school directors of districts of the second, third, and fourth classes are hereby authorized to levy annually, a tax on each dollar of the total assessment of all property assessed and certified for taxation therein, (1) to pay up to and including the salaries and increments of the teaching and supervisory staff, (2) to pay rentals due any municipality authority or nonprofit corporation or due the State Public School Building Authority, (3) to pay interest and principal on any indebtedness incurred pursuant to the act of July 12, 1972 (P.L. 781, No. 185), known as the "Local Government Unit Debt Act," or any prior or subsequent act governing the incurrence of indebtedness of the school district, which tax shall be unlimited, and (4) to pay for the amortization of a bond issue which provided a school building prior to the first Monday of July, 1959.(c) The tax levied to pay salaries and increments of the teaching and supervisory staff shall not be invalidated by reason of the fact that in determining the amount to be raised by such tax for the payment of salaries and increments no deduction was made for appropriations or reimbursements paid or payable by the Commonwealth to the School District which are applicable directly or indirectly to the salaries and increments. None of said taxes shall be invalidated or affected by reason of the fact that it may increase the total annual school tax levy of any school district beyond the millage fixed or limited by this section.(d) The boards of school directors of all independent school districts in which the board members are elected or appointed by court may, annually, levy a tax as herein authorized, at the same time and in the same manner as other school districts of the same class to which such independent district belongs, in an amount which shall be sufficient with all other taxes imposed by such district to pay the expenses of such district as set forth in subsection (b) of this section and to pay all other expenses and requirements of such district: Provided, That such tax shall not be more than seventy-five (75) mills on the dollar on the total amount of the assessed valuation of all property taxable for school purposes within such district. Each such district may also collect, annually, a per capita tax in an amount of not less than one dollar ($1) and not more than ten dollars ($10) on each resident or inhabitant of such district over eighteen (18) years of age.(e) The board of school directors of any school district of the third class with a coterminous boundary with a third class city may in any year levy separate and different rates of taxation for school purposes on all real estate classified as land, exclusive of the buildings thereon, and on all real estate classified as buildings on land. When real estate taxes are so levied, (1) the rates shall be determined annually by a vote of the board of school directors of a school district of the third class based upon passage of the school district's annual budget, (2) the rates may be levied by a school district of the third class: Provided, That (i) the revenue obtained in the first year of the levy is not in excess of one hundred fifteen (115) per centum of the aggregate revenue which the school district collected from a levy on real estate in the prior year, and (ii) in the second and subsequent years, the school district levy on real estate shall not be in excess of the aggregate revenue which a school district is empowered to collect under existing statute, and (3) the rates levied by a school district of the third class shall be uniform as to all real estate within the classification.1949, March 10, P.L. 30, art. VI, § 672. Amended 1949, May 9, P.L. 1017, § 1; 1949, May 23, P.L. 1722, § 1; 1952, Jan. 18, P.L. (1951) 2126, § 1; 1952, Jan. 21, P.L. (1951) 2195, § 1; 1955, Dec. 13, P.L. 839, § 1; 1956, Feb. 14, P.L. (1955) 1042, § 1; 1956, March 19, P.L. (1955) 1297, § 1; 1959, June 18, P.L. 475, § 1; 1959, Sept. 29, P.L. 994, § 1; 1959, Dec. 10, P.L. 1747, No. 651, § 1; 1966, Jan. 26, P.L. (1965) 1606, § 1; 1972, June 16, P.L. 449, No. 138, §§ 2, 3; 1974, Dec. 10, P.L. 914, No. 302, § 1; 1982, Feb. 4, P.L. 1, No. 1, § 1, imd. effective; 1993, June 7, P.L. 49, No. 16, § 2, effective 7/1/1993; 2003, Dec. 23, P.L. 304, No. 48, § 5, imd. effective.