Pennsylvania Statutes Title 24 P.S. Education § 19-1909-A. Taxation

The governing body of each school district or municipality comprising a local sponsor may levy, annually, taxes on subjects of taxation as prescribed by law in such school district or municipality for the purpose of establishing, operating and maintaining a community college. This tax levy shall be in excess of and beyond the millage fixed or limited by law, so long as the aggregate amount of all taxes imposed by any local sponsor, other than a school district of the first class or a city of the first class or county of the first class, for the establishment, operation and maintenance of a community college shall not exceed an amount equal to the product obtained by multiplying the latest total market value of the local sponsor as determined by the State Tax Equalization Board in the case of school districts, and by the Board of Assessment and Revision of Taxes or any other similar board which determines market values of real estate in the case of municipalities, by five mills. Where a county levies such a tax for the establishment, operation and maintenance of a community college, no such tax shall be levied upon the property in a municipality situate in such county if the school district in which the municipality is situate levies a tax on the property in the municipality for the establishment, operation and maintenance of a community college situate in a county other than the one in which the municipality is located. The aggregate amount of all taxes imposed by a school district of the first class or a city of the first class or county of the first class for the establishment, operation and maintenance of a community college shall not exceed an amount equal to the product obtained by multiplying the latest total market value of the school district of the first class as determined by the State Tax Equalization Board and by the Board of Assessment and Revision of Taxes or any other similar board which determines market values of real estate in the case of cities of the first class or counties of the first class, by one mill.