Skip to code content (skip section selection)
§ 19-507. Joint Tax Claims. 83
(1) The City may file joint claims for real estate and personal property taxes with the School District of Philadelphia, in the form of written or typewritten lists showing the names of the taxables and the descriptions of the properties against which said claims are filed. Such joint claims shall state separately the amount of taxes due the City and the School District. 84
(2) The Law Department, on behalf of the City and the School District, shall take all legal measures for the filing of such joint claims and the revival and prosecution thereof.
(3) The City's Law Department and the Department of Revenue shall enter into such arrangements with the School District as are necessary to provide for the filing and prosecuting of joint tax claims, including provision for the equitable sharing of the costs and expenses incident to the preparation, filing, revival, and prosecution thereof. 85
(4) The City's Law Department and the Department of Revenue are authorized to enter into such agreements with the School District of Philadelphia as are necessary to provide for the Tax Review Board to hear petitions concerning School District taxes which petitions shall be filed pursuant to Chapter 19-1700 of The Philadelphia Code, and for the City's Law Department to represent the School District in tax matters in the same manner and with the same authority as any litigation involving the City of Philadelphia, including provision for the equitable sharing of the costs and expenses incident thereto. 86
Amended, 1979 Ordinances, p. 1968.
Source: 1939 Ordinances, p. 19.
Amended, 1980 Ordinances, p. 12.
Added, 1980 Ordinances, p. 12.