 |
 |
 |
 |
|
Page 1 of 1
EASTON AREA
SCHOOL DISTRICT
No. 605
SECTION:
FINANCES
TITLE:
TAX LEVY
ADOPTED:
September 21, 2006
REVISED:
605. TAX LEVY
1.
Authority
SC 602, 603, 672,
679, 680
The Board shall annually determine and establish local real estate, per capita and/or
other taxes authorized by the School Code and Act 511 and shall provide the means
to levy and collect such taxes.
The tax shall be levied as a:
SC 603, 672, 673,
674, 676
1.
Real estate tax.
2.
Interim real estate tax.
SC 679, 680
3.
Per capita tax.
4.
Either an earned income tax or a personal income tax.
53 P.S. 6901
et seq
5.
Act 511 per capita tax.
6.
Real estate transfer tax.
7.
Occupation tax.
8.
Public utility realty tax.
In establishing tax levies, the Board shall review the assessment and valuation
practices of local tax assessment agencies, the county assessment office, and the
State Tax Equalization Board.
Appeals arising from taxation practices shall be determined by Board action.