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Current as of January 01, 2026 | Updated by Findlaw Staff
(a) From the reports received by it in each year pursuant to section 1106-A, 1 the department shall determine:
(1) The total tax receipts shown in all such reports.
(2) The total realty tax equivalent shown in all such reports.
(b) Except as provided in subsection (b.1), on or before the first day of October of 1971 and of each year thereafter, the department shall distribute to each reporting local taxing authority its share of the total realty tax equivalent determined pursuant to subsection (a)(2), which share shall be the ratio which the total tax receipts reported by that local taxing authority bear to the total tax receipts determined pursuant to subsection (a)(1).
(b.1) On or before October 1, 1999, the department shall distribute to each reporting local taxing authority its share of the greater of:
(1) the total realty tax equivalent determined pursuant to subsection (b); or
(2) one hundred thirty-three million two hundred thousand dollars ($133,200,000).
(c) For the purpose of making such payment, the department shall make requisition therefor in the manner prescribed by “The Fiscal Code.”
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8107-A. Distribution to local taxing authorities - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-8107-a/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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