24 Pa. Stat. § 6-675
In order to enable the board of school directors in school districts of the second class to levy and assess the necessary school taxes required by such school district each year, the city clerk or other proper official required by law so to do shall, annually, on or before the first day of April in each year, at the expense of the city, furnish to each school district of the second class for its use, to be retained by it, a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and a list of all residents or inhabitants made taxable in such school district of the second class, stating the name of each taxable, the valuation, and kind of property assessed. All of such real estate, personal property, and residents or inhabitants are hereby made taxable for school purposes in each such school district of the second class. The properly certified duplicate, herein required to be furnished each school district of the second class at the expense of the city, shall consist of a bound book printed and indexed according to the form to be submitted by the secretary of the board of school directors of each such school district to the city clerk or other proper official on or before the first day of January of each year: Provided, That in all cases where a school district of the second class is not located wholly within the boundary lines of a city, the county commissioners or other proper officials in the county shall, at the expense of the county, furnish to the school district a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and residents or inhabitants made taxable for county purposes in such school district.
24 P.S. § 6-675