PENNSYLVANIA, June 7 - counties, and the school district shall adjust its rate of

taxation applicable to the portion of the district in each

county to the extent necessary to achieve such uniformity; [or]

(2) as an alternative to the method provided in clause (1)

[or], (3) or (4), whenever a school district shall lie in more

than one county the board of assessment and revision of taxes in

any of the counties or all of the counties in which the school

district is located shall, at the request of the school

directors of the district, furnish the market value of each

parcel of property on the tax roll required to be furnished to

the school directors under any assessment law of the

Commonwealth. The market value of each parcel shall be (i) the

quotient of the assessed value divided by the latest ratio of

assessed value to market value in the municipality as determined

by the State Tax Equalization Board, or (ii) at the option of

the school district, the market value of each parcel shall be

the quotient of the assessed value divided by the latest ratio

of assessed value to market value as determined by the State Tax

Equalization Board in the aggregate of all municipalities of the

school district within the county, or (iii) at the option of the

school district where there are two or more ratios of assessed

value to market value, the school directors of that school

district shall select the lowest of the ratios for a uniform

assessed value to market value throughout the school district,

or (iv) at the option of the school district where such school

district is located in a home rule county, the school directors

of that school district may use the county assessments. Under

this clause, the school directors shall set a tax rate based

upon a percentage not exceeding seventy-five (75) per centum of

such market values which shall be uniform throughout the

20240SB1239PN1702 - 2 -

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30