Pennsylvania Statutes Title 24 P.S. Education § 2-232. Special tax directed by court

In addition to the levies provided for in the preceding sections, when it is shown to the court of quarter sessions that by reason of the partition of any school district and the apportionment of the debts of the original district, the debts of such school district exceed the amount which the board of directors may collect in any year by taxation, the court, after ascertaining the amount of indebtedness of any such school district, may, by a writ of mandamus, direct the board of school directors, by special taxation, to collect an amount sufficient to pay the same. If the amount of such indebtedness is so large as to render it inadvisable to collect the same in any one year, taking into consideration other necessary taxation, the court may direct the same to be levied and collected by annual installments and may order such special taxes to be levied and collected during such successive years as may be required for the payment of the same. The special tax shall be subject to the same penalties for non-payment, and shall be computed and collected in the same manner, as other school taxes.