Should we include In-Lieu-Of School Land Taxes in Property Taxes in Revenue Code 1100? Or should it be coded as Revenue 3800 identified as In-Lieu-of Taxes?

Actually, In-Lieu-Of School Land taxes haven’t been paid to schools in almost 20 years.  However, there are other forms of In-Lieu-Of Taxes that districts receive.  For example, In-Lieu-Of taxes paid by Public Power Districts should be coded in Property Taxes 01100.  Game and Parks In-Lieu-Of Taxes should be coded as 3990 Other State Receipts.

Revenue code 3800 will be removed from the list of revenue codes (and in the Master File of ESSA Codes) to avoid additional confusion.