PRINTER'S NO. 2517
No. 1788 Session of 1990
INTRODUCED BY PECORA, CORMAN, RHOADES, STOUT AND AFFLERBACH,
SEPTEMBER 26, 1990
REFERRED TO EDUCATION, SEPTEMBER 26, 1990
AN ACT
1 Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An
2 act relating to the public school system, including certain
3 provisions applicable as well to private and parochial
4 schools; amending, revising, consolidating and changing the
5 laws relating thereto," further providing for personal income
6 valuation for taxing; and imposing duties on the Department
7 of Revenue.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Section 2514.1 of the act of March 10, 1949
11 (P.L.30, No.14), known as the Public School Code of 1949,
12 amended or added February 4, 1982 (P.L.1, No.1) and July 10,
13 1987 (P.L.286, No.50), is amended to read:
14 Section 2514.1. Personal Income Valuation Information and
15 Determinations.--(a) The Secretary of Revenue shall, on or
16 before January 31 of each year commencing in 1981, supply to
17 each school district a listing of the names [and], addresses and
18 municipal corporations and counties of residence of each person
19 who has filed a State income tax return with the Department of
20 Revenue for the tax year preceding the immediate prior year and
1 has designated thereon a code or identification number
2 indicating that the taxpayer was a resident of the school
3 district at the close of the tax year for which the return was
4 filed and indicating the municipal corporation and county of
5 residence of the taxpayer. Within twenty (20) days of receipt of
6 the list, each school district shall report to the Secretary of
7 Revenue in writing in such form as the secretary shall prescribe
8 any claimed corrections to the list as of December 31 of the tax
9 year for which the returns were filed, specifying the basis for
10 each claim. Should the school district claim that any address
11 listed properly should be carried upon the list of another
12 school district, the reporting school district shall notify the
13 other school district of its claim, and a copy of the notice
14 shall accompany the report hereby required. Within ten (10) days
15 of receipt of the notice, the other school district may notify
16 the Secretary of Revenue in writing in such form as the
17 secretary shall prescribe of its nonconcurrence with the claim
18 made by the reporting school district, specifying the basis for
19 its nonconcurrence. Failure to report or notify the Secretary of
20 Revenue of any claimed correction or nonconcurrence as herein
21 provided shall be deemed a concurrence.
22 (b) Upon receipt of the reports and notices provided for in
23 subsection (a), the Secretary of Revenue, with the cooperation
24 of the Secretary of Education, shall cause them to be reviewed,
25 make such adjustments or corrections as he may deem necessary
26 and appropriate, and based upon the corrected list, shall make
27 his determination of the valuation of total taxable income to be
28 certified to the Secretary of Education. The certified
29 determination shall be final and not subject to further review
30 or appeal with respect to the tax year involved.
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1 (b.1) Each school district which receives a listing of
2 taxpayers pursuant to subsection (a) shall, upon receipt of a
3 written request from any municipality within the school
4 district, share a copy of the listing with the requesting
5 municipality. This information shall be used by a municipality
6 solely to verify the accuracy of the municipality's tax rolls.
7 Each school district which complies with the provisions of this
8 subsection shall be entitled to reasonable expenses and
9 reimbursement for making the listing available to the
10 municipality. The provisions of subsection (a) with regard to
11 claimed corrections shall not apply to municipalities.
12 (c) Provision by the Department of Revenue of the [list of
13 the names and addresses and school identification code or
14 number] listing under subsection (a) to the school districts and
15 use thereof by the school districts or municipalities for the
16 purposes of this section shall be deemed an official use and not
17 a violation of subsection (f) of section 353 of the act of March
18 4, 1971 (P.L.6, No.2), known as the "Tax Reform Code of 1971,"
19 but the use or disclosure of the contents of any list by any
20 person for any purpose other than that set forth by this section
21 or as otherwise permitted by law shall be unlawful and in
22 violation of section 353(f) of the "Tax Reform Code of 1971."
23 Section 2. The Department of Revenue shall take appropriate
24 action to implement this act.
25 Section 3. This act shall take effect in 60 days.
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