School District
A school district is a quasi-municipal corporation that is an agency of the Commonwealth, which performs the prescribed governmental function of administering the system of public education. It is a political subdivision of the state that occupies a geographical area whose resident taxpayers fund the educational facilities, buildings, equipment, personnel and other necessities to provide a public education to the children of school age whose parents or guardians are residents of the district. There are 501 school districts in the Commonwealth of Pennsylvania. School districts in Pennsylvania are divided into five classes. See 24 PS § 2-202. In Pennsylvania school districts are not necessarily coterminous with counties, townships, boroughs, or other political subdivisions. In fact, school districts often cross county lines and include several townships.
Public School Code 24 PS §§ 2-201 to 2-298