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  • SECTION 1306-A
    Effect of school tax relief (STAR) exemption upon school district taxes; state aid
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  • ARTICLE 13
    Special Provisions Relating to School Districts
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  • SECTION 1312
    Tax lien
    • 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.