Section 6-677 - Certification of assessments, etc.; districts third and fourth class(a) In order to enable the board of school directors in each district of the third class, other than school districts of that class which are located wholly within the boundary lines of cities of the third class, and where such third class school districts comprise the same territory as such city of the third class in which the same is so located, and in each district of the fourth class, to assess and levy the necessary school taxes required by such district each year, the county commissioners or other proper officials in each county shall, on or before the first day of April in each year, at the expense of the county, furnish to each school district of the third class, other than school districts of that class which are located wholly within the boundary lines of cities of the third class, and where such third class school districts comprise the same territory as such city of the third class in which the same is so located, and to each district of the fourth class therein, for its use, to be retained by it, a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and residents or inhabitants made taxable for county purposes in such school districts, stating the name of each taxable, and the valuation, description, and kind of property, and a list of the residents or inhabitants assessed. All of such real estate, personal property, and residents or inhabitants are hereby made taxable for school purposes in each school district of the third and fourth class.(b) In order to enable the board of school directors in all school districts of the third class which are located wholly within the boundary lines of any city of the third class, and where such third class school district comprises the same territory as such city of the third class in which the same is so located, to levy and assess the necessary school taxes required by such school district each year, the city clerk or other proper official shall, annually, on or before the first day of April in each year, at the expense of the city, furnish to each school district of the third class mentioned in this subsection, for its use, to be retained by it, a properly certified duplicate of the last adjusted valuation of all real estate, personal property, and a list of all residents or inhabitants made taxable in such school district of the third class mentioned in this subsection, stating the name of each taxable, the valuation, and kind of property assessed. All of such real estate, personal property, and residents or inhabitants are hereby made taxable for school purposes in each such school district of the third class. The properly certified duplicate, herein required to be furnished each of such school districts of the third class at the expense of the city, shall consist of a bound book or books printed and indexed according to the form to be submitted by the secretary of the board of school directors of each school district to the city clerk or other proper official on or before the first day of March of each year.1949, March 10, P.L. 30, art. VI, § 677.