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This entry was published on 2014-09-22
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SECTION 1308
Property subject to levy
Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13
§ 1308. Property subject to levy. Except as provided in section
thirteen hundred ten of this chapter, school district taxes shall be
levied by the school authorities upon all real property within the
boundaries of the district which is not by law exempt from such
taxation. Such taxes shall be levied against each parcel of such real
property. In all cases the levy shall be deemed as against the real
property itself. The name of the owner, last known owner or reputed
owner shall be regarded as an aid to identify such parcel. A mistake in
any such name shall not affect the validity of the levy against the
parcel.