TAX RESOLUTION OF
THE BOARD OF SCHOOL DIRECTORS OF
THE OWEN J. ROBERTS SCHOOL DISTRICT
Tax Levies for the 2009-2010 Fiscal Year

WHEREAS, the Board of School Directors of the Owen J. Roberts School District desires to adopt and levy taxes to provide the necessary revenue to meet the proposed expenditures for the 2009-10 school year;

NOW, THEREFORE, BE IT RESOLVED, that the Board of School Directors of the Owen J. Roberts School District hereby authorizes the appropriation and expenditure of funds as set forth in the adopted budgets for the fiscal year beginning July 1, 2009, and levies the following taxes to provide the necessary revenue for same:

1. Real Estate Tax, under § 672 of the School Code, at the rate of 25.50 mills or two dollars and fifty-five cents ($2.550) per one hundred dollars of assessed value of all taxable real property within the School District.
   
   
2. Interim Real Estate Tax, under § 677.1 of the School Code, at the rate of 25.50 mills or two dollars and fifty-five cents ($2.550) per one hundred dollars of assessed value of all taxable real property, on the basis of an interim real estate assessment, on any construction of a building, or improvements to an existing building within the School District, not otherwise exempt. The interim real estate tax shall be considered part of the regular real estate tax levy and shall apply to the assessed value of taxable real property not included in the original tax duplicate of the School District for the fiscal year. The tax assessors are directed to inspect and assess all taxable property in the School District to which improvements have been made and to give notice of change in assessed value as required by law. The interim real estate tax shall apply for that proportionate part of the fiscal year of the School District remaining after the property was improved.
   
   
3. The Real Estate Tax imposed under § 672 of the School Code and the Interim Real Estate Tax imposed under § 677.1 of the School Code shall apply to all property that is listed in the definition of “utility realty” under § 8101-A(3) of the Public Utility Realty Tax Act, that was classified in such definition as “utility realty” prior to January 1, 2000, and that was removed from such definition effective January 1, 2000, because used in the generation of electricity. The real estate tax shall apply to such property to the maximum extent permissible under the Pennsylvania Constitution and the Public Utility Realty Tax Act.
   
   
4. The Real Estate Tax is due and payable on July 1, 2009 and this will be the date of the tax notice issued to the owner for real estate tax other than interim real estate tax. Unless installment payment has been elected under the Owen J Roberts School District Real Estate Tax Installment Payment Plan, the real estate tax is delinquent if not paid in full within four (4) months after the date of the tax notice issued to the owner – by November 2, 2009 for tax other than interim real estate tax. The interim Real Estate Tax is due and payable on such later date within the year as a building or improvement is constructed. The interim real estate tax will be considered delinquent if not paid in full within four (4) months after the date of the tax notice issued to the owner.
   
   
5. All taxpayers are entitled to a discount of two (2%) percent from the amount of the tax upon making payment of the whole amount thereof within two (2) months after the date of the tax notice – by August 31, 2009, for tax other than interim real estate tax. Unless installment payment has been elected under the Owen J. Roberts School District Real Estate Tax Installment Payment Plan, a taxpayer will be charged a penalty of ten percent (10%) of the tax, which penalty will be added to the tax, if the tax is not paid in full within four (4) months after the date of the tax notice – by November 2, 2009, for tax other than interim real estate tax.

BE IT FURTHER RESOLVED, that the Board of School Directors ratifies the continuation of the following previously levied taxes:

1. Real Estate Transfer Tax, pursuant to Act 511 of 1965, as amended, being one half of one percent (.5%) of the value on the transferring of real estate or interest in real estate situated within the School District.
   
   
2. Earned income and net profits tax of one half of one percent (.5%) on residents of the School District, under Act 511 of 1965, as amended.
   
   
3. Mercantile tax on certain wholesale and retail vendors of or dealers in goods, wares, and merchandise and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, at the rate of one half mill on each dollar of the gross volume of business transacted, or five cents ($.05) per one hundred dollars ($100.00) of gross volume of business transacted, by wholesale vendors or dealers in goods, wares, and merchandise, and three-fourths mill on each dollar of the gross volume of business transacted, or seven and one half cents ($.075) per one hundred dollars ($100.00) of gross business transacted, by retail vendors or dealers of goods, wares and merchandise of every kind, and all persons engaged in conducting restaurants or other places where food, drink or refreshments are sold, pursuant to Act 511 of 1965, as amended.

BE IT FURTHER RESOLVED, that the provisions of these tax levy resolutions are severable and, if any section, clause, sentence, part or provision is determined to be illegal, invalid, or unconstitutional, such determination shall not affect or impair any of the remaining sections, clauses, sentences, parts or provisions of these resolutions. It is hereby declared to be the intent of the School District that these resolutions would have been adopted even if any such illegal, invalid or unconstitutional section, clause, sentence, part or provision had not been included in these tax levy resolutions.

ADOPTED at a meeting of the Board of School Directors of the OWEN J. ROBERTS SCHOOL DISTRICT on June 22, 2009.

Edward L. Kerner, President
Jaclin B. Krumrine, Secretary