The state School Code of 1949 says secession organizers start the process by getting a majority of the taxable inhabitants of the area to sign petitions asking that the territory be established as an independent school district.

An independent district is formed for the sole purpose of transferring to an adjacent school district, according to the law.

The definition of "taxable inhabitants" is not spelled out in the law, and the term has not been clearly defined in other secession movements.

Joann Jofery, attorney for Wheatland's Educational Alternatives Taskforce, said she does not know specifically how many residents must sign the petition.

"We don't have a hard and fast definition of what is a taxable inhabitant," Ms. Jofery said. "For the purpose of attempting to get signatures, our operating hypothesis is that any adult eligible to vote is potentially taxable."

Wheatland had 748 residents in the 2000 census, and 80 to 100 of them are school-aged and not considered taxable, she said.

But she still is aiming for half of the 2000 total population census figure, which would take into account signers who might die or move from the borough during the secession process.

"We are going to try to get 374 people," Ms. Jofery said. "When we hit 375 signatures, I'm going to be a happy camper."

Should WhEAT achieve a number of signatures that Ms. Jofery deems acceptable, she would file a legal document -- also called a petition -- with Mercer County Common Pleas Court.

The court would hold a hearing and determine if the law has been followed. The petitions circulated by WhEAT must list the boundaries of the territory to be included in the independent district, the name of the district petitioners want to join, and the reasons they are asking for the transfer.

The judge does not have the authority to rule on the merits of the stated reasons.

If the judge finds everything in order, he would send the petitions to the state Secretary of Education, who has the authority to weigh the merits of the secession request "from an educational standpoint," according to the law.

The secretary would send detailed questionnaires to Farrell and West Middlesex school districts to help in his determination.

The state Board of Education has jurisdiction over whether the property should be transferred from one district to another and can hold hearings.

An approval from the secretary sends the case back to Common Pleas Court for the judge to make a determination on financial matters, such as what percentage of Farrell debt and state subsidy would be transferred to West Middlesex, and how much state subsidy should be transferred.