Lewisburg Area School District Policies	Printable version
605 Tax Levy 605. TAX LEVY The Board of School Directors shall annually determine and establish school district taxes that are authorized by law, within the limitations imposed by applicable laws. The Board shall provide the means to levy and collect such taxes. The taxes shall be levied as a real estate tax, per capita taxes, earned income tax, and property transfer tax. References: School Code – 24 P.S. Sec. 602, 603, 672, 672.1, 672.2, 673, 674, 676, 679, 680 Local Tax Enabling Law – 53 P.S. Sec. 6924.101 et seq. Taxpayer Relief Act – 53 P.S. Sec. 6926.301 et seq.