§19-1801. Authorization of Tax.
(1) The Board of Education of The School District of
Philadelphia is authorized to impose a tax for school district purposes on real
estate within the City of Philadelphia for the
year:
[256] (a) 1964
(b) 1965
(c) 1966
(d) 1967
(e) 1968
(f) 1969
(g) 1970
(h) 1971
(i) 1972
(j) 1973
(k) 1974
(l) 1975
(m) 1976
(n) 1977
(o) 1978
(p) 1979
(q) 1980
(r) 1981
(s) 1982
(t) 1983
(u) 1984
(v) 1985
(w) 1986
(x) 1987
(y) 1988
(z) 1989
(aa) 1990
(bb) 1991
(cc) 1992
(dd) 1993
(ee) 1994
(ff) 1995
(gg) 1996
(hh) 1997
(ii) 1998
(jj) 1999
(kk) 2000
(ll) 2001
(mm) 2002
[257] (nn) 2003 and
thereafter.
[258] (2) The
tax imposed by the Board of Public Education of the School District of
Philadelphia shall be at the rate of twelve and one-half (12½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment
made:
[259] (a) in the
year 1963 for the imposition of tax for the year 1964; and
(b) in the
year 1964 for the imposition of tax for the year 1965.
(3) The tax
imposed by the Board of Public Education of the School District of Philadelphia
shall be at the rate of forty-two and one-half (42½) cents on each one
hundred (100) dollars of assessed value of taxable real property as returned by
the Board of Revision of Taxes as the assessment made in the year 1965 for the
imposition of tax for the year
1966.
[260] (4) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of forty-two and one-half (42½) cents on each one hundred
(100) dollars of assessed value of taxable real property as returned by the
Board of Revision of Taxes as the assessment made in the year 1966 for the
imposition of tax for the year
1967.
[261] (5) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of forty-two and one-half (42½) cents on each one hundred
(100) dollars of assessed value of taxable real property as returned by the
Board of Revision of Taxes as the assessment made in the year 1967 for
imposition of tax for the year
1968.
[262] (6) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of forty-two and one-half (42½) cents of each one hundred
(100) dollars of assessed value of taxable real property as returned by the
Board of Revision of Taxes as the assessment made in the year 1968 for
imposition of tax for the year
1969.
[263] (7) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of forty-two and one-half (42½) cents on each one hundred
(100) dollars of assessed value of taxable real property as returned by the
Board of Revision of Taxes as the assessment made in the year 1969 for
imposition of tax for the year
1970.
[264] (8) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and twelve and one-half (12½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1975 for the imposition of tax for the year
1976.
[265] (9) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and twenty-two and one-half (22½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1976 for the imposition of tax for the year
1977.
[266] (10) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and twenty-two and one-half (22½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1977 for the imposition of tax for the year
1978.
[267] (11) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and twenty-two and one-half (22½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1978 for the imposition of tax for the year
1979.
[268] (12) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and twenty-two and one-half (22½) cents on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1979 for the imposition of tax for the year
1980.
[269] (13) The tax
imposed by the Board of Education of The School District of Philadelphia shall
be at the rate of one (1) dollar and sixty (60) cents on each one hundred (100)
dollars of assessed value of taxable real property as returned by the Board of
Revision of Taxes as the assessment made in the year 1981 for the imposition of
tax for the year
1982.
[270] (14) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and sixty (60) cents on each one hundred (100)
dollars of assessed value of taxable real property as returned by the Board of
Revision of Taxes as the assessment made in the year 1982 for the imposition of
tax for the year
1983.
[271] (15) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of one (1) dollar and ninety (90) cents on each one hundred (100)
dollars of assessed value of taxable real property as returned by the Board of
Revision of Taxes as the assessment made in the year 1983 for the imposition of
tax for the year
1984.
[272] (16) The tax
imposed by the Board of Education of The School District of Philadelphia shall
be at the rate of two ($2.00) dollars and twenty-nine and one-half ($.295) cents
on each one hundred ($100.00) dollars of assessed value of taxable real property
as returned by the Board of Revision of Taxes as the assessment made in the year
1985 for the imposition of tax for the year
1986.
[273] (17) The tax
imposed by the Board of Education of The School District of Philadelphia shall
be at the rate of two (2) dollars and twenty-nine and one-half (29½) cents
on each one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1984 for the imposition of tax for the year 1985; provided, that, if the
Commonwealth of Pennsylvania fails to provide legislation enabling City Council
to enact Bill No. 131, introduced April 26, 1984, providing for the imposition
of Business Privilege Taxes for Fiscal Year 1985, or if City Council fails to
adopt Bill No. 131 for Fiscal Year 1985, the rate of tax shall be two (2)
dollars and four and one-half (4½) cents for the year
1985.
[274] (18) The tax
imposed by the Board of Education of The School District of Philadelphia shall
be at the rate of two (2) dollars and twenty-nine and one-half (29½) cents
on each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1986 for the imposition of tax for the year
1987.
[275] (19) The tax
imposed by the Board of Education of The School District of Philadelphia shall
be at the rate of two (2) dollars and twenty-nine and one-half (29½) cents
on each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1987 for the imposition of tax for the year
1988.
[276] (20) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars forty-four and one-half cents ($2.44½) on
each one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1988 for the imposition of tax for the year 1989. Provided that, in the event
that a court of competent jurisdiction enters a final order from which all
appeals have been exhausted, determining that City Council lacked the authority
to impose this rate effective July 1, 1988 for the year 1989, the rate shall
revert to two dollars twenty-nine and one-half cents ($2.29½) on each one
hundred ($100) dollars of taxable real property for the year
1989.
[277] (21) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars forty-four and one-half cents ($2.44½) on
each one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1989 for the imposition of tax for the year
1990.
[278] (22) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars eighty-four and four-tenths cents ($2.844) on each
one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1990 for the imposition of tax for the year
1991.
[279] (23) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars eighty-four and four-tenths cents ($2.844) on each
one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1991 for the imposition of tax for the year
1992.
[280] (24) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred ($100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1992 for the imposition of tax for the year
1993.
[281] (25) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars eighty-four and four-tenths cents (2.844) on each
one hundred (100) dollars of assessed value of taxable real property as returned
by the Board of Revision of Taxes as the assessment made in the year 1993 for
the imposition of tax for the year
1994.
[282] (26) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1994 for the imposition of tax for the year
1995.
[283] (27) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1995 for the imposition of tax for the year
1996.
[284] (28) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1996 for the imposition of tax for the year
1997.
[285] (29) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1997 for the imposition of tax for the year
1998.
[286] (30) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1998 for the imposition of tax for the year
1999.
[287] (31) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred (100) dollars of assessed value of taxable real property as
returned by the Board of Revision of Taxes as the assessment made in the year
1999 for the imposition of tax for the year
2000.
[288] (32) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred dollars ($100) of assessed value of taxable real property as
returned by the Board of Revisions of Taxes as the assessment made in the year
2000 for the imposition of tax for the year
2001.
[289] (33) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of two dollars and eighty-four and four-tenths cents ($2.844) on
each one hundred dollars ($100) of assessed value of taxable real property as
returned by the Board of Revisions of Taxes as the assessment made in the year
2001 for the imposition of tax for the year
2002.
[290] (34) The tax
imposed by the Board of Education of the School District of Philadelphia shall
be at the rate of three dollars and eleven and one-half cents ($3.115) on each
one hundred dollars ($100) of assessed value of taxable real property as
returned by the Board of Revisions of Taxes as the assessment made in the year
2002 for the imposition of tax for the year
2003.
[291]