An Act amending the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, in school finances, further providing for school districts lying in more than one county or in more than one municipality and limitation on total tax revenues.

SB 791 amends Pennsylvania's Public School Code to provide new methods for school districts that span multiple counties or municipalities to calculate and standardize property tax revenues. It directly affects these multi-jurisdictional school districts by offering four options to set uniform tax rates across counties, including using market value calculations or adhering to statewide assessment ratios. The key mechanisms include requiring tax ratios to be uniform across counties, allowing districts to select the lowest assessment ratio for consistency, or adopting uniform millage rates under specific conditions. This aims to simplify tax collection and ensure fair revenue distribution for districts operating across county lines.