40 Pa. Commw. 312 | Pa. Commw. Ct. | 1979
Opinion by
This is the appeal of the Abington School District and its Board of Directors from a decree of the Court of Common Pleas of Montgomery County enjoining them from enforcing School Board resolutions assigning the responsibility for collecting school taxes to a bank and to School District employes and drastically reducing the salaries of local tax collectors.
Abington School District is a Second Class School District responsible for public education in Abington Township and the Borough of Rockledge. School taxes are collected in Abington Township by the township treasurer in his capacity as tax collector
On January 11, 1977 the School Board adopted the following resolution:
That the Board of School Directors establish a new fee for the office of the Abington Tax Collector of eight hundred ($800.00) dollars per year to cover his legal responsibilities, with the District itself carrying out the necessary work load as described.
At the same meeting the Board adopted a second resolution identical to that just reproduced, except that
By another resolution adopted on January 25, 1977 the Board supplied the description, referred to in the earlier resolution, of the work load of the Abington Township treasurer and the Rockledge Borough tax collector, as follows:
Resolved: That the Board of School Directors of the Abington School District, pursuant to its establishment of new compensation for the School District’s Tax Collectors, instructs the Administration to notify the present Tax Collectors, and those who intend to stand for that office this year, that the new compensation approved by the Board of School Directors shall encompass the following tax collection system:
Preparation, updating and verification of the tax duplicate, mailing of tax bills, collection and auditing of tax receipts shall be performed by School District Personnel, using the School District’s computer facilities and a bank ‘lock-box’ collection system wherein tax payments will be sent to a bank rather than to the Tax Collector. The Tax Collector shall not be required to maintain or staff an office for collection purposes, said function will be performed by School District Personnel. Auditing of the collection system shall be accomplished by School District Personnel and the School District’s independent auditors; however, the School District will make all of its records available to the Tax Collector for his inspection and audit so as to allow said Tax Collector to make the certification and settlements required by law.
The appellants’ alternative argument on this score is that Messrs. Yost and Hause lack standing because their remedy, if they did not like the salary fixed by the School Board and the latter’s assumption of the duties of the office of tax collectors, was simply to abstain from running for reelection. This argument has, if possible, less merit than it has appeal. Its implication is that the power given to school boards to fix the salaries of tax collectors is not subject to review by the courts. To the contrary, each of the two leading cases on the precise subject hold that the power in question is discretionary, that it is not unlimited, and that the courts may and should intervene when it clearly appears that the school directors were guilty of a misapplication of law, or a clear abuse of discretion, or arbitrary and capricious action of any kind resulting in an unlawful expenditure of public funds. Myers v. Newtown Township School District, supra; McKinley v. Luzerne Township School District, 383 Pa. 289, 118 A.2d 137 (1955).
Section 36.1 of the Local Tax Collection Law, Act of May 25, 1945, P.L. 1050, as amended, 72 P.S. §5511.36a, upon which the School Board depends as the source of its power to effect the changes in local tax collection described in its questioned resolutions, reads:
When any taxing district or taxing authorities propose to either raise or reduce the compensation or salary for the office of an elected tax collector, such action shall be by ordinance or resolution, finally passed or adopted prior to the fifteenth day of February of the year of the municipal election.
Public school districts are creatures or agencies of the Legislature; they have no inherent powers of government; and the only powers, functions and duties they possess are those expressly or by necessary implication authorized by statute. Barth v. Philadelphia School District, 393 Pa. 557, 143 A.2d 909 (1958).
A review of the statutes discloses that the Legislature by the Public School Code of 1949, Act of March 10, 1949, P.L. 30, as amended, 24 P.S. §1-101 et seq., has given some school boards the power to appoint collectors for school taxes where that office is vacant,
As we have noted, Judge Stefan ordered that the salary of the treasurer of Abington Township be increased from $12,350 to $15,000, and that the salary of the Roekledge Borough tax collector be increased from $2300 to $3000. The chancellor made no findings of fact on this issue. A review of the record shows nothing supporting an increase except an expression by the Abington Township treasurer of a desire to increase the salaries of his small staff. We believe the record does not support an increase of salaries over those established by the School Board just prior to the adoption of the resolutions struck down in this case.
We modify the final order appealed from so as to reduce the amounts of annual salaries fixed therein to $12,350 for the treasurer of Abington Township
Order
And Now, this 7th day of February, 1979, the final order is modified so as to reduce the amounts fixed therein as the salaries of the tax collectors to $12,350 for the Treasurer of Abington Township and $2300 for the tax collector of Rockledge Borough; as so modified, it is affirmed.
By Section 805 of The First Class Township Code, Act of June 24, 1931, P.L. 1206, §805, as amended, 53 P.S. §55805.
As it happened, Mr. Yost was defeated in the 1977 primary-election by Barbara McGarry, who was elected Abington Township treasurer in the municipal election. On January 30, 1978, we allowed McGarry’s intervention as a party appellee.
Section 684, 24 P.S. §6-684.
Section 686, 24 P.S. §6-686.