OFFICIAL OPINION NO. 22

OFFICIAL OPINION NO. 22 Taxes-School Code-Definition of personal property. 1. While ordinarily "personal property" includes all property that is not real property, Section 674 of the School Code, 24 P. S. § 6-674 provides that the School Taxes shall be levied upon real and personal property as contained in the tax assessment of the city, borough, and incorporated town or township in which the school district is located, or as contained in the assessment made for county tax purposes. 2. The Act of 1913, P. L. 507, Section 1, as amended, 72 P. S. § 4821 specifies those classes of personal property which are taxable, such as mortgages ow- ing by solvent debtors, shares of stock, and only those classes of personal property are taxable under Section 674 of the School Code. OPINIONS OF THE ATTORNEY GENERAL 41 Dr. David H. Kurtzman Secretary of Education Department of Education Harrisburg, Pennsylvania Dear Dr. Kurtzman: Harrisburg, Pa., April 7, 1971 This is in response to your request of February 25, 1971, regarding a definition of "personal property" under Section 674 of the School Code, 24 P. S. § 6-674. Ordinarily, "personal property" includes all property that is not real property. However, Section 674 provides that school taxes shall be levied upon real and personal property as contained in the tax assessment of the city, borough, incorporated town or township in which the school district is located or as contained in the assessment made for county tax purposes. The said section therefore limits the property tax to that which is taxable by the city, borough, incorporated town or township or county. The provision defining personal property which is subject to taxation for county and city purposes is contained in the Act of 1913, P. L. 507, Section 1, as amended, 72 P. S. § 4821. This latter Act sets forth specifically those classes of personal property which are taxable, such as mortgages, moneys owing by solvent debtors, shares of stock, etc. Only those classes of personal property set forth as taxable in this Act would be taxable under Section 67 4 of the School Code. Very truly yours, J. SHANE CREAMER, Attorney General.