Pennsylvania Code § 53-8723

Local sales tax revenues in cities of the first class.
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Notwithstanding the provisions of section 696 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, an increase in grants to a school district of the first class by a city of the first class based on debt service to be paid as authorized under section 201-B(f)(1) of the Tax Reform Code shall not require a comparable increase in grants by the city in subsequent years.
CHAPTER 88
CONSOLIDATED COUNTY ASSESSMENT
Subchapter
A. Preliminary Provisions
B. Subjects of Local Taxation; Exceptions; Special Provisions on Assessments
C. County Assessment Office
D. Assessment Roll, Valuation, Notice and Appeals
E. Boards and Appeals to Court
F. Miscellaneous Provisions
SUBCHAPTER A
PRELIMINARY PROVISIONS
Sec.
8801. Short title and scope of chapter.
8802. Definitions.
8803. Excluded provisions.
8804. Construction of chapter.

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