Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 6926.331. Local tax study commission

(a) Appointment.--A board of school directors shall appoint a local tax study commission prior to adopting a resolution under section 331.2(b) or 332(b)(1).   1  The local tax study commission shall be appointed no later than 180 days prior to the date on which the board of school directors is required to adopt a resolution under section 331.2(b) or 332(b)(1).

(b) Membership.--The local tax study commission shall consist of five, seven or nine members who are resident individuals or taxpayers of the school district and shall reflect the socioeconomic, age and occupational diversity of the school district to the extent possible, except that one member of the local tax study commission may be a member of the board of school directors and no member shall be an official or employee or a relative thereof of the school district.

(c) Staff and expenses.--The school district shall provide necessary and reasonable support staff and shall reimburse the members of the local tax study commission for necessary and reasonable expenses in the discharge of their duties.  Receipts shall be required for all reimbursable expenses under this subsection.

(d) Contents of study.--The local tax study commission shall study the existing taxes levied, assessed and collected by the school district and the effect of any county or municipal taxes imposed concurrently with the school district.  The local tax study commission shall determine how the tax policies of the school district could be improved by the levy, assessment and collection of the taxes authorized under section 321.   2  The study shall include consideration of all of the following:

(e) Recommendation.--Within 90 days of its appointment, the local tax study commission shall make a nonbinding recommendation to the board of school directors regarding the imposition of the taxes authorized under section 321, commencing in the subsequent fiscal year.  Prior to making its recommendation, the local tax study commission shall hold at least one public hearing.  The recommendation of the local tax study commission shall be presented at a public meeting of the board of school directors.  The board of school directors shall make such recommendation available to interested persons upon request.

(f) Failure to issue a recommendation.--If the local tax study commission fails to make a recommendation under subsection (e), the board of school directors shall discharge the local tax study commission.

(g) Adoption of recommendation.--The board of school directors shall accept or reject the recommendation of the local tax study commission prior to adopting a resolution under section 331.2(b) or section 332(b)(1).

(h) Materials.--All records of the local tax study commission, including receipts, tapes, minutes of meetings and written communications, shall be turned over to the board of school directors and made available for public inspection during the regular business hours of the school district.