53 Pa.C.S. § 8241 — PA Code / Title 53 / Chapter 82 / Section 8241
Power to refund.
Status: in_force

(a) General rule.--Subject to the provisions of the outstanding bonds, notes or obligations evidencing lease rental debt and subject to the provisions of this subchapter, a local government unit may refund any outstanding debt, in whole or in part, at any time and may refund any outstanding notes with bonds or bonds with notes.

(b) Authorized purposes.--The refunding may be for any one or more of the following purposes:

(1) Reducing total debt service over the life of the series.

(2) Reducing the annual debt service in any particular year or years by extending the life of the issue subject to the limitations imposed by section 8247 (relating to special limitation on refunding of funding debt).

(3) Eliminating any covenant or restriction in or applicable to any outstanding series or issue of bonds or notes determined by the local government unit to be unduly burdensome or restrictive.

(4) Refunding any maturity or maturities or any portions thereof to a later date subject to the limitations imposed by section 8247.

(5) Substituting bonds for notes or bond anticipation notes or substituting notes for bonds.

(6) Adjusting lease rentals upon refunding of lease rental debt for any one or more of the foregoing purposes. It is immaterial whether or not any such refunding under paragraph (2), (3), (4) or (5) increases the total debt service payable over the life of the series.

(c) Definition.--As used in this section, the term "refund" and its variations shall mean the issuance and sale of obligations, the proceeds of which are used or are to be used for the payment or redemption of outstanding obligations upon or prior to maturity. Cross References. Section 8241 is referred to in sections 8243, 8247, 8249 of this title.
53 Pa.C.S. § 5508.4 — PA Code / Title 53 / Chapter 55 / Section 5508.4
Granting of interests and mixed-use projects for authorities in cities of the second class.
Status: in_force

(a) Findings and declaration.--The General Assembly finds and declares as follows:

(1) The health, safety and general welfare of the people of this Commonwealth are directly dependent upon the continual encouragement, development, growth and expansion of business, industry, commerce and tourism.

(2) Unemployment, the spread of poverty and the heavy burden of public assistance and unemployment compensation can be avoided by the promotion, attraction, stimulation, development and expansion of business, industry, commerce and tourism in this Commonwealth through the support of commercial and residential real estate development by parking authorities in cities of the second class.

(3) Due to the size, total population and population density of a city of the second class, it can be inefficient to devote property within a city of the second class solely to parking facilities for purely public use on a first-come, first-served basis, and that empowering the authority of a city of the second class to grant private interests in parking facilities to support commercial and residential real estate development and develop, operate or participate in mixed-use projects can be an important factor in the continual encouragement, development, attraction, stimulation, growth and expansion of business, industry, commerce and tourism within a city of the second class, the surrounding counties and this Commonwealth as a whole.

(b) Powers.--Notwithstanding any other provision of law, including this chapter, and any provision of an authority's articles of incorporation, and without limiting the powers in section 5505 (relating to purposes and powers), an authority in a city of the second class shall have the power to do the following:

(1) Grant an interest, such as a lease, license or easement, in and to all or a portion of land, buildings and structures for dedicated parking to support commercial or residential uses, if the following apply:

(i) In the good faith opinion of the board, the following apply:

(A) The grant of the interest will not negatively impact the financial standing of the authority.

(B) The consideration for the grant of the interest is appropriate considering the overall transaction.

(ii) The term of the interest does not extend beyond the term of existence of the authority. The grant of the interest is not permissible where the average occupancy rate of parking spaces for the prior six calendar months has exceeded 90% for that particular facility.

(2) Develop, operate or participate in the development or operation of one or more mixed-use projects.

(3) Finance mixed-use projects by incurring indebtedness, whether by borrowing money, making and issuing notes, bonds or other debt instruments or entering into financing transactions, which may be evidenced and secured by agreements that contain provisions as determined by the authority for the security or protection of the authority or the authority's bondholders. An authority may pledge, hypothecate or encumber all or a part of the authority's revenues or real or personal property, constituting all or part of a mixed-use project for an obligation of the authority incurred in connection with the development or operation of, or participation in, a mixed-use project.

(c) Definition.--As used in this section, the term "mixed-use project" means a commercial, industrial, residential or retail development that includes a public parking garage or public parking lot as an appurtenance. (Dec. 22, 2017, P.L.1242, No.76, eff. 60 days) 2017 Amendment. Act 76 added section 5508.4.
53 Pa.C.S. § 2982 — PA Code / Title 53 / Chapter 29 / Section 2982
Retention of existing form of government.
Status: in_force

Each municipality which does not adopt a home rule charter or an optional plan under this subpart shall retain its existing form of government as otherwise provided by law.
53 Pa.C.S. § 5510.5 — PA Code / Title 53 / Chapter 55 / Section 5510.5
Commonwealth pledges in cities of the first class.
Status: in_force

(a) General rule.--The Commonwealth does hereby pledge to and agree with:

(1) Any person, firm or corporation, government agency, whether in this Commonwealth or elsewhere, or Federal agency subscribing to or acquiring the bonds to be issued by the authority that the Commonwealth will not limit or alter the rights hereby vested in the authority in any manner inconsistent with the obligations of the authority to the obligees of the authority until all bonds at any time issued, together with the interest thereon, are fully paid or provided for. The Commonwealth does further pledge to and agree with any Federal agency that, in the event that any Federal agency shall contribute any funds for the authority or any project, the Commonwealth will not alter or limit the rights and powers of the authority in any manner which would be inconsistent with the due performance of any agreements between the authority and any Federal agency.

(2) Any person who, as owner thereof, leases or subleases property to or from an authority that the Commonwealth will not limit or alter the rights and powers hereby vested in the authority or otherwise created by this chapter in any manner which impairs the obligations of the authority until all obligations of the authority under the lease or sublease are fully met and discharged.

(b) Applicability.--This section shall only apply to authorities in cities of the first class. (Dec. 30, 2002, P.L.2001, No.230, eff. 60 days; July 16, 2004, P.L.758, No.94, eff. imd.)

2004 Amendment. Act 94 reenacted section 5510.5. See sections 20(3) and 21(3) of Act 94 in the appendix to this title for special provisions relating to Pennsylvania Public Utility Commission contracts and preservation of rights, obligations, duties and remedies. 2004 Unconstitutionality. Act 230 of 2002 was declared unconstitutional. City of Philadelphia v. Commonwealth, 838 A.2d 566 (Pa. 2003).
53 Pa.C.S. § 2917 — PA Code / Title 53 / Chapter 29 / Section 2917
Vacancies.
Status: in_force

In case of a vacancy in the government study commission, the remaining members of the commission shall fill it by appointing thereto some other properly qualified elector.
53 Pa.C.S. § 1121 — PA Code / Title 53 / Chapter 11 / Section 1121
Scope of subchapter.
Status: in_force

This subchapter applies to all political subdivisions.
53 Pa.C.S. § 8123 — PA Code / Title 53 / Chapter 81 / Section 8123
Maturity date and time of payment of interest.
Status: in_force

No tax anticipation notes shall be stated to mature beyond the last day of the fiscal year in which the tax anticipation notes are issued. Interest on tax anticipation notes from the date thereof shall be payable at the maturity of the notes or payable in installments at such earlier dates and at such annual rate or rates determined by the governing body of the local government unit.

Cross References. Section 8123 is referred to in section 8124 of this title.
53 Pa.C.S. § 2 — PA Code / Title 53 / Chapter 2 / Section 2
Applicability to connection, customer facilities, tapping or similar fees.
Status: in_force

Notwithstanding section 5(1) of this act, this act shall apply immediately to any connection, customer facilities, tapping or similar fees which are increased or initially imposed subsequent to the effective date of this section. Explanatory Note. Act 57 amended section 5607 of Title 53. § 3. Applicability of mandatory refund provisions. Notwithstanding section 5(1) of this act, the mandatory refund provisions of 53 Pa.C.S. § 5607(d)(24)(i)(C)(VI) applicable to tapping fees based upon facilities to be constructed or acquired in the future shall apply to tapping fees collected subsequent to the effective date of this section regardless of when the resolution adopting such tapping fees was adopted. § 4. Applicability to sewer tapping fees and original financing. The following shall apply:

(1) The provisions of 53 Pa.C.S. § 5607(d)(24)(i)(C)(I) and (V)(e) shall not apply for a period of 15 years after the effective date of this section to sewer tapping fees imposed by a joint authority having six or more municipal members which is prohibited from implementing any increase in sewer user fees pursuant to the terms of a contract executed prior to January 1, 2003.

(2) The provisions of 53 Pa.C.S. § 5607(d)(24)(i)(C)(V)(e) shall not apply for a period of five years after the date of closing of original financing when an authority, in order to support the construction of new facilities, used original financing which closed on or before July 1, 2003, which has a term of at least 15 years and in which tapping fees were relied upon to support the debt service on the financing. 2003, DECEMBER 30, P.L.450, NO.65 § 4. Applicability. This act shall apply to police officers required by this act to obtain certification under 42 Pa.C.S. Ch. 21 Subch. D (relating to municipal police and training) as follows:

(1) A police officer who, as of the effective date of this section, has successfully completed a basic training course similar to that required under 42 Pa.C.S. Ch. 21 Subch. D shall, after review by the Municipal Police Officers' Education and Training Commission, be certified as having met the basic training requirements of 42 Pa.C.S. Ch. 21 Subch. D.

(2) A police officer who, as of the effective date of this section, has not successfully completed a basic training course similar to that required under 42 Pa.C.S. Ch. 21 Subch. D and is, for that reason, not qualified for certification under paragraph (1), shall be able to perform the duties of a police officer for one year from the effective date of this section. By the end of that year, the police officer must be certified under paragraph (1). Explanatory Note. Act 65 amended or repealed sections 2162, 2166.1, 2167 and 2170 of Title 53. References in Text. The references to 42 Pa.C.S. Ch. 21 Subch. D should probably be to 53 Pa.C.S. Ch. 21 Subch. D. 2004, JULY 16, P.L.758, NO.94
53 Pa.C.S. § 2943 — PA Code / Title 53 / Chapter 29 / Section 2943
Petition for referendum or ordinance proposing amendment.
Status: in_force

(a) Filing.--A petition containing a proposal for referendum on the question of amending a home rule charter or an optional plan of government signed by electors comprising 10% of the number of electors voting for the office of Governor in the last gubernatorial general election in the municipality or an ordinance of the municipal governing body proposing amendment of a home rule charter or an optional plan shall be filed with the election officials not later than the 13th Tuesday prior to the next primary, municipal or general election. The petition and the proceedings therein shall be in the manner and subject to the provisions of the election laws which relate to the signing, filing and adjudication of nomination petitions insofar as such provisions are applicable, except that no referendum petition shall be signed or circulated prior to the 20th Tuesday before the election nor later than the 13th Tuesday before the election. The name and address of the person filing the petition shall be clearly stated on the petition.

(b) Review and disposition of petition.--The election officials shall review the initiative petition as to the number and qualifications of signers. If the petition appears to be defective, the election officials shall immediately notify the persons filing the petition of the defect. When the election officials find that the petition as submitted is in proper order, they shall send copies of the initiative petition without signatures thereon to the governing body and to the Department of Community and Economic Development. The initiative petition as submitted to the election officials, along with a list of signatories, shall be open to inspection in the office of the election officials. (May 5, 1998, P.L.301, No.50, eff. 60 days) 1998 Amendment. Act 50 amended subsec. (b). Cross References. Section 2943 is referred to in sections 3004, 3054, 3056, 3073, 3094, 3163, 3171 of this title.
53 Pa.C.S. § 3103 — PA Code / Title 53 / Chapter 31 / Section 3103
Gift or promise of thing of value to influence political support.
Status: in_force

(a) General rule.--A candidate for office, appointment or employment or an officer, appointee or employee in any municipality shall not, directly or indirectly, give or promise to any person any office, position, employment, benefit or anything of value for the purpose of influencing or obtaining the political support, aid or vote of any person.

(b) Penalty.--Any person who violates subsection (a) shall be disqualified to hold the office or employment to which he may be or may have been elected or appointed.
53 Pa.C.S. § 3008 — PA Code / Title 53 / Chapter 30 / Section 3008
Powers of council concerning officers and agencies.
Status: in_force

The council, in addition to other powers and duties as may be conferred upon it by general law, may require any municipal officer to prepare and submit sworn statements regarding the performance of the officer's official duties and may otherwise investigate the conduct of any department, office or agency of the municipal government.
53 Pa.C.S. § 8141 — PA Code / Title 53 / Chapter 81 / Section 8141
Form of bonds or notes.
Status: in_force

Bonds or notes may be issued in such denominations, in coupon form payable to bearer or registrable as to principal or in fully registered form, with such provisions for exchangeability and interchangeability; shall bear such identifying designation or title, including words indicating whether the bonds or notes are general obligation, revenue, guaranteed revenue or limited guaranty revenue bonds or notes; shall be dated; shall bear such rate or rates of interest, including supplemental, contingent or variable interest, but, if contingent or variable interest is specified, a maximum rate or amount shall also be specified; shall be payable on those dates; may be subject to such provisions for prior redemption in whole or in part or both, at such price or prices and at such times; shall be stated to mature or may be payable in installments on a date or dates and in such amounts; may provide for the payment by the issuer of such tax or taxes on the bonds or notes, either absolutely or out of pledged revenues; and may provide for such pledge of revenues, the establishment of such reserves and other terms, as the governing body of the issuing local government unit may determine by ordinance or ordinances adopted prior to the

delivery of the bonds or notes, subject to the limitations and restrictions specified in this subpart.
53 Pa.C.S. § 2309 — PA Code / Title 53 / Chapter 23 / Section 2309
Direct purchases.
Status: in_force

In addition to joint purchases authorized by section 2308 (relating to bids for certain joint purchases), local governments may make direct purchases from vendors or suppliers of goods, materials or equipment without compliance with existing and otherwise applicable statutory requirements governing competitive bidding and execution of contracts as follows:

(1) Any county may by appropriate resolution, and subject to such reasonable regulations as it may prescribe, permit any local government within the county to participate in or purchase off contracts for goods, materials or equipment entered into by the county.

(2) Any local government desiring to participate in purchase contracts shall file with the county purchasing agency and with the county solicitor a certified copy of an ordinance or resolution of its governing body requesting that it be authorized to participate in purchase contracts of the county and agreeing that it will be bound by the terms and conditions as the county prescribes and that it will be responsible for payment directly to the vendor under each purchase contract.

(3) The county may permit participation by local governments only where the solicitation for bids and specifications for the county contracts, and the contracts themselves, expressly provide for and inform prospective and successful bidders that the contract to be let is intended to be subject to this subchapter and to regulations adopted by the county.

(4) Among the terms and conditions as the county may specify, it shall prescribe that all prices shall be F.O.B. destination.
53 Pa.C.S. § 8561 — PA Code / Title 53 / Chapter 85 / Section 8561
Scope of subchapter.
Status: in_force

This subchapter relates to assessments in cities and counties of the first class.
53 Pa.C.S. § 2973 — PA Code / Title 53 / Chapter 29 / Section 2973
Scope of powers of optional plan.
Status: in_force

The general grant of municipal power under this subpart is intended to confer the greatest power of self government consistent with the Constitution of Pennsylvania and with the provisions of and the limitations prescribed by this subpart. Any specific enumeration of municipal powers contained in this subpart or in other statutes does not limit the general description of power contained in this subpart. Any specifically enumerated municipal powers are in addition and supplementary to the powers conferred in general terms by this subchapter. All grants of municipal power to municipalities governed by an optional plan under this subpart, whether in the form of specific enumeration or general terms, shall be liberally construed in favor of the municipality.
53 Pa.C.S. § 8437 — PA Code / Title 53 / Chapter 84 / Section 8437
Confidentiality of tax information.
Status: in_force

Any information gained by a local taxing authority as a result of any audit, return, report, investigation, hearing or verification shall be confidential tax information. It shall be unlawful, except for official purposes or as provided by law, for any local taxing authority to:

(1) Divulge or make known in any manner any confidential information gained in any return, investigation, hearing or verification to any person.

(2) Permit confidential tax information or any book containing any abstract or particulars thereof to be seen or examined by any person.

(3) Print, publish or make known in any manner any confidential tax information. An offense under this section is a misdemeanor of the third degree, and, upon conviction thereof, a fine of not more than $2,500 and costs, or a term of imprisonment for not more than one year, or both, may be imposed. If the offender is an officer or employee of the local taxing authority, the officer or employee shall be dismissed from office or discharged from employment.
53 Pa.C.S. § 2181 — PA Code / Title 53 / Chapter 21 / Section 2181
Health insurance ordinances.
Status: in_force

An ordinance adopted by a municipality which requires or the effect of which is to require the provision of health insurance or other employee health care benefits shall not apply to a State-owned or State-related college or university. Municipal Ordinances. Section 5 of Act 49 of 1999 provided that any municipal ordinance in effect on the effective date of section 2181 that is inconsistent with section 2181 shall be void as it relates to a State-owned or State-related college or university. SUBPART D AREA GOVERNMENT AND INTERGOVERNMENTAL COOPERATION Chapter 23. General Provisions 25. Environmental Improvement Compacts
53 Pa.C.S. § 57A05 — PA Code / Title 53 / Chapter 57 / Section 57A05
License issuance and appeal of denial.
Status: in_force

(a) General rule.--The authority shall grant an application and issue a license to an applicant that meets all of the requirements of sections 57A03 (relating to application) and 57A04 (relating to qualifications for licensure).

(b) Denial.--If an application for the issuance or renewal of a license is denied, the applicant may, within 10 days of notice of the denial, file a petition with the authority which specifically avers that the reason for the denial is erroneous, unlawful or otherwise invalid. The authority shall prescribe filing procedures and the form for the petition.

(c) Appeal hearing.--The authority shall fix the time and place for a hearing on a properly filed appeal and shall serve notice of the appeal on the parties of interest.

(d) Decision of appeal.--After a hearing under subsection

(c), the authority, or a designated hearing officer, shall issue a decision, which shall include findings of fact, in sufficient detail to enable a court to determine on appeal the following:

(1) the question presented by the appeal; and

(2) whether proper weight was given to the evidence.

(e) Hearing procedure.--The authority may adopt hearing and administrative procedures by regulation for hearings under subsection (c). A person aggrieved by an order of the authority entered under this chapter may appeal the order to the Court of Common Pleas of Philadelphia County. All appeals shall be governed by 2 Pa.C.S. Ch. 7 (relating to judicial review) and
53 Pa.C.S. § 8821 — PA Code / Title 53 / Chapter 88 / Section 8821
Assessment of mobile homes and manufactured homes.
Status: in_force

(a) Duty.--It shall be the duty of the county assessment office to assess all mobile homes and manufactured homes within the county according to the actual value thereof. All mobile homes or manufactured homes which are subject to taxation as real estate as provided in this chapter shall be assessed and taxed in the name of the owner. The land upon which the mobile home or manufactured home is located at the time of assessment shall be assessed separately and shall not include the value of the mobile home or manufactured home located thereon.

(a.1) Value.--In arriving at the actual value of a mobile home or manufactured home, the assessor may consider:

(1) The value placed on the mobile home or manufactured home in the most recent national directory or valuation guide prepared by an association that analyzes mobile home or manufactured home sales and other relevant data.

(2) Any depreciation in value of the unit.

(3) The ability of the mobile home or manufactured home to be readily transported from one site to another.

(4) The fair market value of the mobile home or manufactured home, using the approaches to value specified in section 8842(b)(1) (relating to valuation of property), provided, however, that such fair market value shall not include the value of the land upon which the mobile home or manufactured home is located.

(5) Any improvement made to the mobile home or manufactured home.

(b) Records.--All manufactured housing community owners, which shall mean every person who leases land to three or more persons for the purpose of allowing the lessees to locate on the land a mobile home or manufactured home which is subject to real property taxation, shall maintain a record of the leases, which shall be open for inspection at reasonable times by the county assessment office. Each month, the manufactured housing community owner shall send a record to the county assessment office of the arrivals and departures of mobile homes or manufactured homes in the community during the prior month, including the make, model, manufacturer, year and serial number of the mobile home or manufactured home.

(c) Notice.--Each person in whose name a mobile home or manufactured home is assessed, rated or valued as provided in this chapter shall be notified in writing by the assessor that it shall be unlawful for any person to remove the mobile home or manufactured home from the taxing district without first having obtained removal permits from the local tax collector.

(d) Removal permits.--The local tax collector shall issue removal permits upon application and payment of a fee of $2 and of all taxes levied and assessed on the mobile home or manufactured home to be moved.

(e) Penalty.--Any person who moves a mobile home or manufactured home from the territorial limits of the taxing district without first having obtained a removal permit issued under this chapter shall, upon summary conviction, be sentenced to pay a fine of $100 and costs of prosecution or to imprisonment for not more than 30 days, or both.

(f) Characterization of property.--Nothing in this section shall be construed as prohibiting a mobile home or manufactured home upon which a real property tax is levied as provided by law from being deemed tangible personal property for other purposes. (July 1, 2020, P.L.543, No.46, eff. Jan. 1, 2021)
53 Pa.C.S. § 8004 — PA Code / Title 53 / Chapter 80 / Section 8004
When lease or other agreement evidences acquisition of capital asset.
Status: in_force

(a) General rule.--A lease, guaranty, subsidy contract or other agreement entered into by a local government unit shall evidence the acquisition of a capital asset if:

(1) the lessee or obligor is a local government unit and the lessor or obligee is an authority organized under any law of this Commonwealth, another local government unit, a nonprofit corporation, the State Public School Building Authority or other agency or authority of the Commonwealth;

(2) the payments, or any portion thereof, which are payable in a subsequent fiscal year or subsequent fiscal years and which are applicable to debt service requirements or capital costs are payable, whether in all events or only upon the happening of certain events, under the terms of the instrument from the tax or general revenues of the local government unit; and

(3) upon termination of the lease guaranty, subsidy contract or other agreement or upon dissolution of the lessor or obligee, whether before or after the termination of the lease, title to the subject project or premises or a given part thereof or undivided interest therein shall or, at the option of the local government unit, may vest by agreement or operation of law in the local government unit or in the Commonwealth.

(b) Agreement exceeding useful life of asset.--A lease, guaranty, subsidy contract or other form of agreement entered into by a local government unit shall also evidence the acquisition of a capital asset if the payments to be made in a subsequent fiscal year or subsequent fiscal years applicable to debt service requirements or capital costs are payable, whether in all events or only upon the happening of certain events, under the provisions of the instrument from the tax or general revenues of the local government unit and the term of the instrument is equal to or exceeds the useful life of the asset, regardless of the nature of the lessor or obligee. Cross References. Section 8004 is referred to in section 8002 of this title.
53 Pa.C.S. § 5405 — PA Code / Title 53 / Chapter 54 / Section 5405
Assessment authorized.
Status: in_force

The governing body may impose an assessment on each benefited property within a business improvement district which shall be determined by the total cost of the improvements in the district but not in excess of the amount legally assessable.
53 Pa.C.S. § 8107 — PA Code / Title 53 / Chapter 81 / Section 8107
Award of bonds or notes.
Status: in_force

When an acceptable proposal for the purchase of the bonds or notes, or any part thereof offered separately, has been received and is in conformity with the terms of the official invitation for proposals or is an acceptable proposal at a negotiated or invited sale, and is in compliance with the provisions of this subpart, it may be accepted by resolution or by ordinance. If the acceptance is made by resolution, the acceptance shall be conditional upon compliance with section 8103 (relating to ordinance authorizing issuance of bonds or notes or instruments evidencing lease rental debt). If the acceptance is made by ordinance, the ordinance shall also fix any details of the series of bonds or notes being sold, not fixed by prior ordinance, and award the bonds or notes, or those which have been sold, to specified purchasers at prices specified in the ordinance. These provisions may be included in the ordinance adopted pursuant to section 8103. Notwithstanding any other provision of this subpart or of any other statute, as between the local government unit and the purchasers, an awarding resolution or ordinance shall be effective upon its final adoption or enactment by the governing body. The advertisement of the ordinance prior to enactment shall be sufficient if it describes the items to be completed from the proposal. (May 5, 1998, P.L.301, No.50, eff. 60 days) Cross References. Section 8107 is referred to in sections 8103, 8109 of this title.
53 Pa.C.S. § 6021 — PA Code / Title 53 / Chapter 60 / Section 6021
Affordable housing programs fee in cities of first class.
Status: in_force

(a) General rule.--The governing body of a city of the first class may, by ordinance, charge an affordable housing program fee for recording deeds and mortgages and other related mortgage documents.

(b) Limitation.--The fee levied by a governing body of a city of the first class under subsection (a) shall not exceed 100% of the amounts charged by a city of the first class for recording deeds and mortgages and other related documents.

(c) Construction.--Subsection (a) shall not limit or otherwise impact the authority of a city of the first class to alter the fees charged by a city of the first class as of the effective date of this chapter for recording deeds and mortgages and other related mortgage documents. (Dec. 22, 2011, P.L.549, No.114, eff. 60 days) 2011 Amendment. Act 114 amended subsec. (b). Special Provisions in Appendix. See section 4 of Act 49 of 2005 in the appendix to this title for special provisions relating to fees in first class cities. Cross References. Section 6021 is referred to in section 6022 of this title.
53 Pa.C.S. § 2345 — PA Code / Title 53 / Chapter 23 / Section 2345
Finances, staff and program.
Status: in_force

(a) General rule.--The governing bodies of municipalities may appropriate funds for the purpose of contributing to the operation of the commission. The commission may, with the consent of all the governing bodies, also receive grants from the Federal or State governments or from individuals or foundations and shall have the authority to contract therewith. The commission may appoint such employees and staff as it deems necessary for its work and contract with planners and other consultants for the services it may require. The commission may also perform planning services for any municipality which is not a member thereof and may charge fees for the work. The commission may also prepare and sell maps, reports, bulletins or other material and establish reasonable charges therefor.

(b) Planning assistance.--The commission may provide planning assistance and do planning work, including surveys, land use studies, urban renewal plans, technical services and other elements of comprehensive planning programs, for any municipalities within the region. For this purpose, the commission may, with the consent of all the governing bodies, accept any funds, personnel or other assistance made available by the Federal or State government or from individuals or foundations, and, for the purposes of receiving and using Federal or State planning grants for provision of urban planning assistance, the commission may enter into contracts regarding the acceptance or use of the funds or assistance.
53 Pa.C.S. § 3131 — PA Code / Title 53 / Chapter 31 / Section 3131
Applicability of subchapter.
Status: in_force

This subchapter shall apply to the filling of vacancies in elected office in all optional plans and options except those set forth in Subchapter F of Chapter 30 (relating to optional county plan).
53 Pa.C.S. § 3144 — PA Code / Title 53 / Chapter 31 / Section 3144
Recording and compilation of ordinances and resolutions.
Status: in_force

The municipal clerk or secretary shall record all ordinances and resolutions adopted by council and, at the close of each year, with the advice and assistance of the municipal solicitor, shall bind, compile or codify all the ordinances and resolutions or true copies thereof which then remain in force and effect. He shall also properly index the record books, compilation or codification of ordinances and resolutions.
53 Pa.C.S. § 2346 — PA Code / Title 53 / Chapter 23 / Section 2346
Commission to prepare master plan.
Status: in_force

The commission shall prepare a master plan, and the surveys and studies essential thereto, for the guidance of the physical development of the region.
53 Pa.C.S. § 2167 — PA Code / Title 53 / Chapter 21 / Section 2167
Police training.
Status: in_force

(a) General rule.--All municipalities of this Commonwealth or groups of municipalities acting in concert and all colleges and universities shall be required to train all members of their police departments pursuant to this subchapter prior to their enforcing criminal laws, enforcing moving traffic violations under Title 75 (relating to vehicles) or being authorized to carry a firearm.

(b) Ineligibility for compensation.--Any person hired as a police officer shall be ineligible to receive any salary, compensation or other consideration for the performance of duties as a police officer unless the person has met all of the requirements as established by the commission and has been duly certified as having met those requirements by the commission.

(c) Penalty.--Any person who orders, authorizes or pays as salary to a person in violation of the provisions of this subchapter commits a summary offense and shall, upon conviction, be sentenced to pay a fine of $100 or be imprisoned for a term not to exceed a period of 30 days. The commission may stop payment of all funds paid or payable to municipalities under this subchapter for any violation of this subchapter. It shall notify the State Treasurer to discontinue disbursement of any State funds until a municipality is in compliance with this subchapter.

(d) Mandatory waiver request.--If a police officer is unable to attend in-service training due to service in the military or National Guard or as a result of injury sustained in service as a police officer, the officer's employer shall request a waiver under section 2164(6) (relating to powers and duties of commission). A police officer whose employer fails to request a waiver as required under this subsection shall not be decertified unless, upon return to service, the officer fails to participate in such in-service training as the commission deems appropriate in accordance with this chapter and 51 Pa.C.S. Ch. 75 (relating to professional and occupational licenses). (Dec. 30, 2003, P.L.450, No.65, eff. 60 days; Oct. 9, 2008, P.L.1385, No.105, eff. 60 days) 2008 Amendment. Act 105 added subsec. (d). 2003 Amendment. Act 65 amended subsecs. (b) and (c). See section 4 of Act 65 in the appendix to this title for special provisions relating to applicability.
53 Pa.C.S. § 8008 — PA Code / Title 53 / Chapter 80 / Section 8008
Home rule.
Status: in_force

(a) General rule.--Every local government unit obtaining a home rule charter after July 12, 1972, shall be subject to the substantive provisions of this subpart applicable to it as if it were a local government unit and may adopt the procedural provisions of this subpart, by incorporation thereof by reference, in its home rule charter.

(b) Referendum requirements.--The home rule charter of a county may establish limitations pertaining to incurring debt without the approval of electors which are more restrictive than the provisions contained in section 8022 (relating to limitations on incurring of other debt). (Oct. 24, 2012, P.L.1286, No.160, eff. 60 days)
53 Pa.C.S. § 57A14 — PA Code / Title 53 / Chapter 57 / Section 57A14
Reporting requirement.
Status: in_force

(a) Display.--A transportation network company shall display the authority's e-mail address for the reporting of violations

of this title or orders or regulations of the authority on its publicly accessible Internet website and on the digital receipt provided to each passenger.

(b) Charges.--A transportation network company shall report a driver that has been charged with any crime for conduct alleged to have occurred while providing a prearranged ride to the authority within 48 hours of learning of the criminal charge, including any crime involving the use of drugs or alcohol.

(c) Removal.--A transportation network company shall report a driver that it has removed from its digital network upon determination that the driver violated this title or an order or regulation of the authority.
53 Pa.C.S. § 1392 — PA Code / Title 53 / Chapter 13 / Section 1392
Prohibition of fees for police services.
Status: in_force

(a) Prohibition.--A municipality shall not charge a fee for or seek reimbursement of costs or expenses incurred as a result of municipal police responding to a motor vehicle accident, including, but not limited to, costs incurred for labor, materials, supplies or equipment used or provided in the response.

(b) Limitation.--Subsection (a) shall not be construed to authorize the imposition of any fee other than those fees or charges for furnishing copies of reports under 75 Pa.C.S. § 3751 (relating to reports by police) in the form prescribed by the Department of Transportation and for recovery of the actual costs in furnishing copies of any additional information separate from that provided in 75 Pa.C.S. § 3751 and any other fees or charges authorized in State law.

(c) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection:

"Municipal police." A public agency of a municipality having general police powers and charged with making arrests in connection with the enforcement of the criminal or traffic laws. The term shall include any regional police department from which the municipality receives police services or any police department which provides the municipality with police services pursuant to agreement or contract.

"Municipality." A county, city, borough, incorporated town, township or home rule municipality. (Dec. 18, 2007, P.L.461, No.69, eff. 60 days) 2007 Amendment. Act 69 added section 1392. Cross References. Section 1392 is referred to in section 1202 of Title 8 (Boroughs and Incorporated Towns). SUBPART C EXECUTIVE DEPARTMENTS, OFFICERS AND EMPLOYEES Chapter 21. Employees
53 Pa.C.S. § 1385 — PA Code / Title 53 / Chapter 13 / Section 1385
Local Government Records Committee.
Status: in_force

(a) Establishment.--There shall be established under the commission the Local Government Records Committee which shall consist of the Auditor General, the State Treasurer, the General Counsel, the Executive Director of the Pennsylvania Historical and Museum Commission, the Secretary of Community and Economic Development and five other members to be appointed by the Governor to represent each of the following municipal associations: the League of Cities, the State Association of Boroughs, the State Association of Township Commissioners, the State Association of Township Supervisors and the Municipal Authorities' Association. Each ex officio member of the committee may designate in writing a representative to act in place of the member. The Secretary of Community and Economic Development shall serve as chairman, and the executive director of the commission shall serve as secretary. Meetings of the committee shall be at the call of the chairman.

(b) Powers and duties.--The committee shall have the powers and duties vested in and imposed upon it by this subchapter and shall promulgate regulations not inconsistent with law necessary to adequately effectuate its powers and duties. (Feb. 18, 1998, P.L.175, No.27, eff. 60 days; May 5, 1998, P.L.301, No.50, eff. 60 days) 1998 Amendments. Act 27 amended the entire section and Act 50 amended subsec. (a). Act 50 overlooked the amendment by Act 27, but the amendments do not conflict in substance and have both been given effect in setting forth the text of section 1385. Cross References. Section 1385 is referred to in section 1383 of this title.
53 Pa.C.S. § 5723 — PA Code / Title 53 / Chapter 57 / Section 5723
Budget and fees (Deleted by amendment).
Status: in_force

2004 Amendment. Section 5723 was deleted by amendment July 16, 2004, P.L.758, No.94, effective immediately. 2004 Unconstitutionality. Act 230 of 2002 was declared unconstitutional. City of Philadelphia v. Commonwealth, 838 A.2d 566 (Pa. 2003).
53 Pa.C.S. § 2944 — PA Code / Title 53 / Chapter 29 / Section 2944
Time and manner of submission of question.
Status: in_force

A referendum on the question of the amendment of a home rule charter or an optional plan of government shall be held when the election officials find that the initiative petition or

ordinance of the governing body is in proper order. The referendum shall be governed by the provisions of the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code. The election officials shall cause the question to be submitted to the electors at the next primary, general or municipal election occurring not less than the 13th Tuesday following the filing of the initiative petition or ordinance with county board of elections. At the election, the question shall be submitted to the voters in the same manner as other questions are submitted under the Pennsylvania Election Code. The county board of elections shall frame the question to be placed upon the ballot. Cross References. Section 2944 is referred to in sections 3004, 3054, 3056, 3073, 3094, 3163, 3171 of this title.
53 Pa.C.S. § 302 — PA Code / Title 53 / Chapter 3 / Section 302
Restriction on municipal regulation of amateur radio service communications.
Status: in_force

(a) General rule.--A municipality that adopts an ordinance, regulation or plan or takes any other action involving the placement, screening or height of antennas or antenna support structures shall reasonably accommodate amateur radio service communications and shall impose only the minimum regulations necessary to accomplish the legitimate purpose of the municipality.

(b) Reasonable accommodations.--A municipality may impose necessary regulations to ensure the safety of amateur radio antenna structures, but must reasonably accommodate amateur service communications. No ordinance, regulation, plan or any other action shall restrict amateur radio antenna height to less than 65 feet above ground level.

(c) Construction.--The provisions of this section shall not be construed to prohibit a municipality from taking action to protect or preserve a historic, a historical or an architectural district that is established by the municipality or pursuant to Federal or State law.

(d) Definition.--As used in this section, the term "legitimate purposes" shall include a clearly defined health, safety or aesthetic objective of a municipality. (Oct. 8, 2008, P.L.1079, No.88, eff. 60 days) 2008 Amendment. Act 88 added section 302.
53 Pa.C.S. § 2901 — PA Code / Title 53 / Chapter 29 / Section 2901
Short title and scope of subpart.
Status: in_force

(a) Short title of subpart.--This subpart shall be known and may be cited as the Home Rule Charter and Optional Plans Law.

(b) Scope of subpart.--This subpart applies to all municipalities except cities of the first class and counties of the first class.
53 Pa.C.S. § 8847 — PA Code / Title 53 / Chapter 88 / Section 8847
Application of assessment changed as result of appeal.
Status: in_force

(a) General rule.--Except as provided in subsection (b), for purposes of taxation, if there is a change in assessment made by the board as a result of an assessment appeal, a taxing district shall apply the changed assessment in computing taxes imposed in the next fiscal year of the taxing district following the fiscal year in which the board heard the appeal and rendered its decision.

(b) Exceptions.--Subsection (a) shall not apply to:

(1) Interim assessments made pursuant to section 8841(c) (relating to assessment roll and interim revisions).

(2) Reductions in assessments due to a catastrophic loss pursuant to section 8815 (relating to catastrophic loss).

(3) Correction to assessments made due to clerical or mathematical errors pursuant to section 8816 (relating to clerical and mathematical errors).
53 Pa.C.S. § 8163 — PA Code / Title 53 / Chapter 81 / Section 8163
Proposals for purchase.
Status: in_force

Every bid or proposal for bonds or notes shall be in writing, shall be properly executed and, in the case of public sale, shall be placed in a sealed envelope sufficiently labeled to

indicate that it is a bid or proposal for the bonds or notes being sold, before being delivered to the officer designated to receive it or to an authorized delegate.
53 Pa.C.S. § 2170 — PA Code / Title 53 / Chapter 21 / Section 2170
Reimbursement of expenses.
Status: in_force

(a) General rule.--The commission shall provide for reimbursement to each municipality of the entire amount of the allowable tuition and the ordinary and necessary living and travel expenses incurred by their police officers while attending certified municipal police basic training schools if the municipality adheres to the training standards established

by the commission. The regular salary of police officers while attending approved schools shall be paid by the employing municipality. The commission shall reimburse the employing municipality for 60% of the regular salaries of police officers while attending schools approved under this subchapter. The commission shall require written documentation of all expenses incurred by municipalities relating to the training of municipal police officers for the purposes of reimbursement by the commission. All municipalities shall annually audit these funds as part of their annual audit and submit a copy of the audit to the commission. Failure to perform the audit and submit a copy of it to the commission shall render the municipality in violation of this subchapter.

(a.1) County park police.--A municipality shall be ineligible for reimbursement for tuition and expenses for the certified basic training of county park police.

(b) Grants for training other police.--The commission may approve in-service training grants for actual expenses incurred by municipalities for the providing for nonmandatory training programs to police officers in accordance with this subchapter.

(c) Application for funding.--All municipalities of this Commonwealth or groups of municipalities acting in concert may make application to the commission for funding pursuant to the provisions of this subchapter. The application shall be accompanied by a certified copy of a resolution adopted by its governing body. The resolution shall provide that, while receiving any State funds pursuant to this subchapter, the municipality agrees to adhere to the standards for training established by the commission. The application shall contain any information that the commission requests.

(d) Subsequent employment with another municipality.--If a police officer, within two years following certification, terminates his employment with the municipality by which the officer was employed at the time he was certified as having met the commission's requirement and subsequently obtains employment as a police officer with another municipality, the municipality which employs the previously certified police officer shall reimburse the municipality which formerly employed the police officer for the nonreimbursable portion of the salary paid to the police officer while complying with the provisions of this subchapter.

(e) Payment of mandatory in-service training.--

(1) Except as set forth in paragraph (2), the commission may pay for the cost of mandatory in-service training for all police officers to the extent determined by the commission.

(2) All of the following shall be ineligible for reimbursement of any expense under this section incurred during their police officer training:

(i) A college or university.

(ii) Railroad and street railway police.

(iii) The Capitol Police.

(iv) The Harrisburg International Airport Police.

(v) An airport authority police department.

(vi) A housing authority security or police department. (Nov. 24, 1999, P.L.539, No.49, eff. 60 days; Dec. 30, 2003, P.L.450, No.65, eff. 60 days; Mar. 14, 2014, P.L.38, No.18, eff. 90 days)

Amendment. Act 18 added subsec. (a.1). See section 1 of Act 18 in the appendix to this title for special provisions relating to legislative findings and declarations. 2003 Amendment. Act 65 amended subsec. (e). Cross References. Section 2170 is referred to in section 6118 of Title 75 (Vehicles).
53 Pa.C.S. § 5505 — PA Code / Title 53 / Chapter 55 / Section 5505
Purposes and powers.
Status: in_force

(a) General.--

(1) The authority shall constitute a public body corporate and politic, exercising public powers of the Commonwealth as an agency of the Commonwealth.

(2) The authority shall be known as the parking authority of the municipality.

(3) The authority shall not be deemed to be an instrumentality of the municipality.

(4) The authority may not engage in the performance of a municipal function except a function delegated to it by municipal ordinance or resolution passed under section 5504(a)(1) (relating to method of incorporation).

(b) Purposes.--The authority shall exist for the following purposes:

(1) Conduct necessary research activity to maintain current data leading to efficient operation of off-street parking and parking terminal facilities for the fulfillment of public needs in relation to such parking.

(2) Administer and enforce an efficient and coordinated system of on-street parking regulations where authorized by municipal ordinance or resolution.

(3) Establish a permanent, coordinated system of parking and parking terminal facilities.

(4) Plan, design, locate, acquire, hold, construct, improve, maintain and operate, own, lease as lessor or lessee land and facilities devoted to the parking of vehicles. The

authority shall not have the power to engage in the sale of gasoline, the sale of automobile accessories, automobile repair and service or any other garage service and shall not engage in the sale of any commodity of trade or commerce.

(c) Partial leasing.--

(1) Except as set forth in paragraph (2), the authority has the power to lease portions of the street level or other floors of the parking facilities for commercial use and for any use in addition to parking, including emergency automobile repair service and the sale by the lessee of a commodity of trade or commerce or of a service if, in the opinion of the authority, leasing is desirable and feasible in order to assist in defraying the expenses of the authority. Leases under this paragraph shall be granted on a fair, competitive basis or a negotiated or competitive basis as the authority may deem best suited to accomplish the purpose of this paragraph. Nothing in this paragraph shall be construed to prohibit the sale or leasing by the authority, upon a negotiated or competitive basis as it may determine, of the right to occupy and use the space above or under a parking facility for any use in addition to parking, together with the right to use and occupy space within the parking facility as necessary for the purpose of access to and support of structures occupying the space above the parking facility.

(2) Paragraph (1) does not apply to the sale of:

(i) gasoline; or

(ii) automobile accessories.

(d) Powers.--An authority has all powers necessary or convenient for the carrying out of the purposes under this section, including:

(1) To have existence for a term of 50 years as a corporation. The term may be extended by the adoption of an ordinance by the legislative body of the parent municipality. The ordinance must specify an extended term not to exceed 50 years from the date of adoption. The ordinance must be certified, published and filed in the manner provided in section 5504(a).

(2) To sue and be sued.

(3) To adopt, use and alter a corporate seal.

(4) To acquire, purchase, hold, lease as lessee and use any property and any property interest necessary or desirable for carrying out the purpose of the authority. This paragraph includes franchises and property which is real, personal or mixed and which is tangible or intangible.

(5) To sell, lease as lessor, exchange, transfer and dispose of property or any property interest at any time required by it.

(6) To acquire a project by purchase, lease or otherwise and to construct, improve, maintain, repair and operate a project.

(7) To make bylaws for the management and regulation of its affairs.

(8) To appoint officers, agents, employees and servants, to prescribe their duties and to fix their compensation.

(9) To fix, alter, charge and collect rates and other charges for its facilities at reasonable rates to be determined exclusively by it, subject to appeal under this paragraph, for the purposes of providing for the payment of the expenses of the authority; for the construction, improvement, repair, maintenance and operation of its facilities and properties; for the payment of the principal

of and interest on its obligations; and for fulfilling the terms and provisions of agreements made with the purchasers or holders of such obligations or with the municipality. Any person questioning the reasonableness of rates fixed by the authority may bring suit against the authority in the court of common pleas of the judicial district where the project is located. The court of common pleas shall have exclusive jurisdiction to determine the reasonableness of the rates and other charges. This paragraph supersedes a contrary provision in any home rule charter, ordinance or resolution.

(10) To borrow money and to make and issue bonds. A bond shall have a maturity date not longer than 40 years from the date of issue, except that no refunding bonds shall have a maturity date longer than the life of the authority.

(11) To secure the payment of a bond under paragraph

(10) by pledge or deed of trust of all or any of its revenues and receipts.

(12) To make agreements with the purchasers or holders of bonds or with others in connection with bonds, whether issued or to be issued, as the authority deems advisable and in general to provide for the security for bonds and the rights of the holders of bonds.

(13) To make contracts and to execute instruments necessary or convenient for the carrying on of its business.

(14) Without limitation of the powers in paragraphs (1) through (13), to borrow money and accept grants from, and to enter into contracts, leases or other transactions with, any Federal agency, the Commonwealth, a county, a city, a borough, a town, a township, a corporation or an authority.

(15) To have the power of eminent domain.

(16) To pledge, hypothecate or otherwise encumber all or any of the revenues or receipts of the authority as security for all or any of the obligations of the authority.

(17) To do all acts and things necessary:

(i) for the accomplishment of its purposes;

(ii) for the promotion of its business;

(iii) for the general welfare of the authority; and

(iv) to carry out the powers granted to the authority by this chapter or any other statute.

(18) To enter into contracts with the Commonwealth, a municipality, a county, a town, a township of the second class, a corporation or an authority for the use of a project of the authority and fixing the amount to be paid for the contract.

(19) To enter into contracts of group insurance for the benefit of its employees.

(20) To set up a retirement or pension fund for its employees similar to that existing in the municipality where the principal office of the project is located.

(21) Notwithstanding anything to the contrary contained in this chapter, if authorized by resolution or ordinance of the legislative body of the parent municipality, to administer, supervise and enforce an efficient system of on-street parking regulation. This paragraph includes the power:

(i) to conduct research and maintain data related to on-street parking activities;

(ii) to issue parking tickets for illegally parked vehicles;

(iii) to collect on behalf of a municipality rates and other charges, including fines and penalties, for uncontested on-street parking violations;

(iv) to boot or tow a vehicle which is illegally parked or the owner of which is delinquent in payment of previously issued parking tickets; and

(v) to own or lease personal property used in connection with the exercise of any power provided in this paragraph. The exercise by the authority of any power under this paragraph shall not be construed to constitute the prosecution of a summary offense under 42 Pa.C.S. Ch. 13 (relating to traffic courts).

(22) In cities of the first class, to serve as the exclusive impoundment official, exclusive impounding agent or exclusive towing agent for the enforcement of impoundment orders pursuant to 75 Pa.C.S. Ch. 63 (relating to enforcement) and to authorize towing and storage of vehicles and combinations by private towing agents for such purpose as necessary.

(23) In cities of the first class, to act as an independent administrative commission for the regulation of taxicabs and limousine service.

(24) In cities of the first class, to investigate and examine the condition and management of any entity providing taxicab and limousine service.

(25) In cities of the first class, to appoint and fix the compensation of chief counsel and assistant counsel to provide it with legal assistance. The provisions of the act of October 15, 1980 (P.L.950, No.164), known as the Commonwealth Attorneys Act, shall not apply to parking authorities in cities of the first class.

(26) In cities of the first class, to pledge, hypothecate or otherwise encumber all or any of the real or personal property of the authority as security for all or any of the obligations of the authority.

(e) Prohibition.--

(1) The authority shall have no power to pledge the credit or taxing power of the Commonwealth or a political subdivision.

(2) An obligation of an authority shall not be deemed to be an obligation of the Commonwealth or a political subdivision.

(3) Neither the Commonwealth nor a political subdivision shall be liable for the payment of principal or of interest on an obligation of an authority. (Dec. 17, 2001, P.L.926, No.110, eff. imd.; Dec. 30, 2002, P.L.2001, No.230, eff. imd.; July 16, 2004, P.L.758, No.94, eff. imd.) 2004 Amendment. Act 94 reenacted subsec. (d)(9), (22), (23) and (24) and added subsec. (d)(25) and (26). See sections 20(1), 22 and 24 of Act 94 in the appendix to this title for special provisions relating to Pennsylvania Public Utility Commission contracts, applicability and publication in Pennsylvania Bulletin.

Unconstitutionality. Act 230 of 2002 was declared unconstitutional. City of Philadelphia v. Commonwealth, 838 A.2d 566 (Pa. 2003). 2001 Amendment. Act 110 amended subsec. (d)(4) and (18), retroactive to June 19, 2001. Cross References. Section 5505 is referred to in sections 5503, 5506, 5508.1, 5508.2, 5508.4, 5510, 5510.1 of this title.
53 Pa.C.S. § 8823 — PA Code / Title 53 / Chapter 88 / Section 8823
Limitation on tax increase after countywide reassessment.
Status: in_force

(a) Scope.--

(1) Except as set forth in paragraph (2), this section applies to taxing districts in counties within the scope of this chapter under section 8801(b)(1) (relating to short title and scope of chapter).

(2) This section does not apply to a school district subject to section 327 of the act of June 27, 2006 (1st Sp.Sess., P.L.1873, No.1), known as the Taxpayer Relief Act.

(3) Except as set forth in subsection (f), this section shall apply to all rates of taxes levied on an assessment roll after a countywide revision as provided in subsection

(b), including millage rates established by referendum.

(b) Initial rate.--In the first year that any county implements a countywide revision of assessment by revaluing the properties and applies an established predetermined ratio or changes its assessment base by applying a change in the predetermined ratio, a taxing district levying its real estate taxes on the revised assessment roll for the first time shall reduce each tax rate levied by the taxing district, if necessary, so that the total amount of taxes levied for that year against the real properties contained in the duplicate for that rate does not exceed the total amount it levied on the properties in the preceding year. Each tax rate shall be fixed at a figure that will accomplish this purpose.

(c) Final tax rate.--After establishing a tax rate under subsection (b), a taxing district may, by a separate and specific vote, establish a final tax rate for the first year in which the reassessment is implemented to levy its real estate taxes on the revised assessment. Each tax rate under this subsection shall be fixed at a figure which limits the total amount of taxes levied for that year against the real properties contained in the duplicate for the preceding year to not more than 10% greater than the total amount it levied on the properties the preceding year, notwithstanding the increased valuations of the properties under the revised assessment.

(d) New construction.--For the purpose of determining the total amount of taxes to be levied for the first year under subsections (b) and (c), the amount to be levied on newly constructed buildings or structures or on increased valuations based on new improvements made to existing houses need not be considered.

(e) Court approval.--With the approval of the court of common pleas, upon good cause shown, any taxing district may increase the tax rate prescribed in this section, notwithstanding the provisions of this section.

(f) Limitations on changes to certain rates.--Notwithstanding subsection (c) or (e), the rate of any tax which was established by referendum and adjusted as provided

in subsection (b) shall be subject to any subsequent increase, decrease or elimination only as provided otherwise by law. (Nov. 4, 2016, P.L.1184, No.156, eff. 60 days) 2016 Amendment. Section 2 of Act 156 provided that the amendment of section 8823 shall apply to tax rates based on reassessments implemented after the effective date of section 2.
53 Pa.C.S. § 8576 — PA Code / Title 53 / Chapter 85 / Section 8576
Application procedure.
Status: in_force

(a) Initial application.--Any person eligible for a tax deferral under this subchapter may apply annually to the political subdivision. In the initial year of application, the following information shall be provided in the manner required by the political subdivision:

(1) A statement of request for the tax deferral.

(2) A certification that the applicant or the applicant and his or her spouse jointly are the owners in fee simple of the homestead upon which the real property taxes are imposed.

(3) A certification that the applicant's homestead is adequately insured under a homeowner's policy to the extent of all outstanding liens.

(4) Receipts showing timely payment of the immediately preceding year's nondeferred real property tax liability.

(5) Proof of income eligibility under section 8574 (relating to income eligibility).

(6) Any other information required by the political subdivision.

(b) Subsequent years.--After the initial entry into the program, a claimant shall remain eligible for tax deferral in subsequent years so long as the claimant continues to meet the eligibility requirements of this subchapter.
53 Pa.C.S. § 3092 — PA Code / Title 53 / Chapter 30 / Section 3092
County officers.
Status: in_force

(a) Enumeration.--The county officers shall be as follows:

(1) County commissioner.

(2) Controller or auditor.

(3) District attorney.

(4) Public defender.

(5) Treasurer.

(6) Sheriff.

(7) Register of wills.

(8) Recorder of deeds.

(9) Prothonotary.

(10) Clerk of the courts.

(b) Election and term of office.--County officers, except for public defenders, who shall be appointed as provided by law, shall be elected at the municipal election and shall hold their offices for the term of four years, beginning on the first Monday of January next after their election, and until their successors are duly qualified. Vacancies shall be filled in the manner provided by law.

(c) Salaries and fees.--County officers shall be paid only by salary as provided by law for services performed for the county or any other governmental unit. Fees incidental to the conduct of any county office shall be payable directly to the county or the Commonwealth or as otherwise provided by law.

(d) County commissioners.--Three county commissioners shall be elected in each county. In the election of these officers, each qualified elector shall vote for not more than two persons, and the three persons receiving the highest number of votes shall be elected.

(e) Coroner or medical examiner.--The coroner or medical examiner shall be a statutory office elected at the municipal election and shall hold the office for the term of four years, beginning on the first Monday of January next after election, and until his successor is duly qualified. He shall be paid only by salary as provided by law. Vacancies shall be filled in the manner provided by law.

(f) Jury commissioners.--Jury commissioners shall be statutory officers and shall be elected at the municipal election and shall hold their office for the term of four years, beginning on the first Monday of January next after election, and until their successors are duly qualified. The salary board shall fix the salary of the jury commissioners. Vacancies in the office of jury commissioner shall be filled by the president judge of the court of common pleas. Cross References. Section 3092 is referred to in section 2924 of this title.
53 Pa.C.S. § 2912 — PA Code / Title 53 / Chapter 29 / Section 2912
Election of members of commission.
Status: in_force

(a) General rule.--A governmental study commission of seven, nine or eleven members, as designated in the question, shall be elected by the qualified voters at the same election the question is submitted to the electors.

(b) Nomination of candidates.--Each candidate for the office of member of the commission shall be nominated and placed upon the ballot containing the question in the manner provided by and subject to the provisions of the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code, which relate to the nomination of a candidate nominated by nomination papers filed for other offices elective by the voters. Each candidate shall be nominated and listed without

any political designation or slogan, and no nomination paper shall be signed or circulated prior to the 13th Tuesday before the election nor later than the tenth Tuesday before the election. No signature shall be counted unless it bears a date within this period.

(c) Instructions to electors.--Each elector shall be instructed to vote on the question and, regardless of the manner of his vote on the question, to vote for the designated number of members of a government study commission who shall serve if the question is or has been determined in the affirmative.

(d) Insufficient number of candidates or members.--If an insufficient number of nominating papers is filed to fill all of the designated positions on the study commission, the question of establishing a commission shall be placed on the ballot, and, unless a sufficient number of study commission members are elected by receiving at least as many votes as signatures are required to file a nominating position, then the question of creating a study commission shall be deemed to have been rejected.
53 Pa.C.S. § 3003 — PA Code / Title 53 / Chapter 30 / Section 3003
Election and term of office of officials.
Status: in_force

The executive (mayor), the treasurer, if elected, the district attorney in the case of counties and the controller, if elected, shall be elected by the electors at a regular municipal election and shall serve for a term of four years beginning on the first Monday of January next following his election.
53 Pa.C.S. § 8818 — PA Code / Title 53 / Chapter 88 / Section 8818
Assessment of lands divided by boundary lines.
Status: in_force

(a) Assessment of lands divided by county boundary lines.--

(1) If county boundary lines divide a tract of land, the land will be assessed in the county in which the mansion house is located.

(2) If county boundary lines pass through the mansion house, the owner of the land may choose the county in which the property will be assessed. If the owner refuses or fails to choose the county in which the property will be assessed, the county in which the larger portion of the mansion house is located has the right of assessment.

(3) If vacant land is divided by the boundary lines of two counties, the land shall be assessed in each county in which it is located.

(b) Assessment of lands divided by township boundary lines.--

(1) If land is divided by the boundary lines of a township and a city, a township and a borough or a township and a town, and the mansion house is located in the township, all of the land will be assessed in the township.

(2) If land is divided by the boundary lines of a township and a city, a township and a borough, a township and a town or two townships, and the mansion house is located in the city, borough, town or one township, then the land shall be assessed in the municipality in which it actually lies.

(3) If vacant land is divided by the boundary lines of two townships, the land shall be assessed in each township in which it is located.

(c) Assessment where township boundary lines pass through mansion house.--If the boundary lines of any township and a city, borough or township pass through the mansion house, the owner of the land may choose the municipality in which the land shall be assessed. If the owner refuses or neglects to choose, the mansion house shall be considered to be entirely located in the township for assessment purposes.

(d) Assessment where lands are divided by boundary lines between cities, boroughs or cities and boroughs.--

(1) If lands are divided by the boundary lines of two or more cities, two or more boroughs, or one or more cities and one or more boroughs, the lands shall be assessed in the city or borough in which the mansion house is located.

(2) If the boundary lines pass through the mansion house, the lands shall be assessed in the city or borough in which the larger portion of the mansion house is located.

(3) If vacant land is divided by the boundary lines of two or more cities, two or more boroughs, or one or more cities and one or more boroughs, the land shall be assessed in each municipality in which it is located.

(e) Assessment of coal underlying lands divided by county, city, township or borough boundary lines.--Where coal is lying underneath lands that are divided by county, city, township or borough lines, and the ownership of the coal has been severed from the ownership of the strata or surface, the county assessment office shall assess each division of coal in the municipality in which it actually lies.
53 Pa.C.S. § 716 — PA Code / Title 53 / Chapter 7 / Section 716
Petition and establishment of disputed boundaries by judicial ascertainment.
Status: in_force

(a) Judicial ascertainment.--A court of common pleas may, upon presentation of a petition, ascertain and establish disputed boundaries of two or more municipal corporations.

(b) Bond required.--If a petition is presented, the court under subsection (a) may require the petitioners to file a bond in a sufficient amount to secure the payment of all costs of the proceeding.

(c) Petition requirement.--A petition under this section shall be submitted in writing by:

(1) One or more owners of an impacted property.

(2) Ten or more residents of any municipal corporation impacted by the disputed boundary. Cross References. Section 716 is referred to in section 717 of this title.
53 Pa.C.S. § 2919 — PA Code / Title 53 / Chapter 29 / Section 2919
Compensation and personnel.
Status: in_force

(a) Compensation and expenses of members.--Members of the government study commission shall serve without compensation, but shall be reimbursed by the municipality for their necessary expenses incurred in the performance of their duties. Council shall appropriate moneys necessary for this purpose.

(b) Appointment and compensation of personnel.--Within the limits of the appropriations and other public and privately contributed funds and services made available to it, the commission may appoint one or more consultants and clerical and other assistants to serve at the pleasure of the commission and may fix reasonable compensation therefor to be paid the consultants and clerical and other assistants.
53 Pa.C.S. § 3153 — PA Code / Title 53 / Chapter 31 / Section 3153
Selection of controller.
Status: in_force

Under any of the optional plans as set forth in this subpart, except for the plans set forth in Subchapter F of Chapter 30

(relating to optional county plan), the office of controller may be omitted or it may be filled by election by the electors rather than by appointment when recommended by the government study commission and adopted by the electors. If the office of controller is to be filled by appointment, a controller shall be appointed for an indefinite term by a majority of the members of the governing body.
53 Pa.C.S. § 2531 — PA Code / Title 53 / Chapter 25 / Section 2531
Referendum procedures.
Status: in_force

(a) Authorization.--A referendum on the question of the adoption of an environmental improvement compact shall be held when initiated by electors of the municipalities in accordance with Subchapter B (relating to initiative) or after authorization by ordinance of the governing bodies of the municipalities in accordance with Subchapter C (relating to municipal referendum ordinance).

(b) Procedure.--The procedure for the referendum shall be governed by the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code.
53 Pa.C.S. § 6103 — PA Code / Title 53 / Chapter 61 / Section 6103
Definitions.
Status: in_force

The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Agent." Any director, officer, servant, employee or other person authorized to act in behalf of a corporation or association and, in the case of an unincorporated association, a member of such association.

"Building." A residential, commercial or industrial building or structure and the land appurtenant to it.

"Code." (Deleted by amendment).

"Corporation." The term does not include a municipal authority.

"Court." The appropriate court of common pleas.

"Mortgage lender." A business association defined as a "banking institution" or "mortgage lender" under 7 Pa.C.S. Ch. 61 (relating to mortgage loan industry licensing and consumer protection) that is in possession of or holds title to real property pursuant to, in enforcement of or to protect rights arising under a mortgage, mortgage note, deed of trust or other transaction that created a security interest in the real property. "Municipal code" or "code." A building, housing, property maintenance, fire, health or other public safety ordinance, related to the use or maintenance of real property, enacted by a municipality. The term does not include a subdivision and land development ordinance or a zoning ordinance enacted by a municipality.

"Municipality." A city, borough, incorporated town, township or home rule, optional plan or optional charter municipality or municipal authority in this Commonwealth and any entity formed pursuant to Subchapter A of Chapter 23 (relating to intergovernmental cooperation).

"Municipal permits." Privileges relating to real property granted by a municipality, including, but not limited to, building permits, exceptions to zoning ordinances and occupancy permits. The term includes approvals pursuant to land use ordinances other than decisions on the substantive validity of a zoning ordinance or map or the acceptance of a curative amendment.

"Owner." A holder of the title to residential, commercial or industrial real estate, other than a mortgage lender, who possesses and controls the real estate. The term includes, but is not limited to, heirs, assigns, beneficiaries and lessees, provided this ownership interest is a matter of public record.

"Public nuisance." Property which, because of its physical condition or use, is regarded as a public nuisance at common law or has been declared by the appropriate official a public nuisance in accordance with a municipal code.

"Serious violation." A violation of a State law or a code that poses an imminent threat to the health and safety of a

dwelling occupant, occupants in surrounding structures or a passersby.

"State law." A statute of the Commonwealth or a regulation of an agency charged with the administration and enforcement of Commonwealth law.

"Substantial step." An affirmative action as determined by a property code official or officer of the court on the part of a property owner or managing agent to remedy a serious violation of a State law or municipal code, including, but not limited to, physical improvements or repairs to the property, which affirmative action is subject to appeal in accordance with applicable law.

"Tax delinquent property." Tax delinquent real property as defined under:

(1) the act of July 7, 1947 (P.L.1368, No.542), known as the Real Estate Tax Sale Law;

(2) the act of May 16, 1923 (P.L.207, No.153), referred to as the Municipal Claim and Tax Lien Law; or

(3) the act of October 11, 1984 (P.L.876, No.171), known as the Second Class City Treasurer's Sale and Collection Act, located in any municipality in this Commonwealth. (Oct. 22, 2014, P.L.2637, No.171, eff. 60 days)
53 Pa.C.S. § 8226 — PA Code / Title 53 / Chapter 82 / Section 8226
Inspection of sinking funds and orders to comply.
Status: in_force

(a) General rule.--The department may from time to time audit the sinking funds and all records pertaining thereto of local government units which have any outstanding debt, except those annually submitting to the department reports of their sinking funds audited by an independent public accountant and except for school districts of the first class or cities of the second class and second class A.

(b) Order to comply.--If such audit or reports disclose that any local government unit has refused or neglected to establish sinking funds as required by this subpart or has failed to provide sufficient moneys for any sinking fund to meet the payments of assumed taxes, principal and interest to be made therefrom, is not investing a sufficient amount of the sinking fund moneys or is otherwise in violation of this subchapter, the department shall make an order requiring the local government unit or any officer thereof or the governing body to take any steps as, in the opinion of the department, will cause the sinking funds to comply with this subchapter or to be sufficient.

(c) Mandamus to compel compliance with order.--In addition to the criminal prosecutions provided for in Subchapter E (relating to penalties) or in lieu thereof, the department may apply to the court for an order in mandamus to issue to the officer or governing body of the local government unit to compel compliance with the order of the department or with the order with any modifications thereof as to the court may seem just and proper.
53 Pa.C.S. § 8587 — PA Code / Title 53 / Chapter 85 / Section 8587
Uniform application.
Status: in_force

An application form for use by assessors under section 8584(a) (relating to administration and procedure) shall be developed by the Department of Community and Economic Development and published in the Pennsylvania Bulletin by September 30, 1998. Cross References. Section 8587 is referred to in section 8584 of this title.
53 Pa.C.S. § 5605 — PA Code / Title 53 / Chapter 56 / Section 5605
Amendment of articles.
Status: in_force

(a) Purpose.--An authority may amend its articles for the following reasons:

(1) To adopt a new name.

(2) To modify or add a provision to increase its term of existence to a date not exceeding 50 years from the date of approval of the articles of amendment.

(3) To change, add to or diminish its powers or purposes or to set forth different or additional powers or purposes.

(4) To increase or decrease the number of members of the board of the authority, to reapportion the representation on the board of the authority and to revise the terms of office of members, all in a manner consistent with the provisions of section 5610 (relating to governing body).

(b) Procedure.--Every amendment to the articles shall first be proposed by the board by the adoption of a resolution setting forth the proposed amendment and directing that it be submitted to the governing authorities of the municipality or municipalities composing the authority. The resolution shall contain the language of the proposed amendment to the articles by providing that the articles shall be amended so as to read as set forth in full in the resolution, that any provision of the articles be amended so as to read as set forth in full in the resolution or that the matter stated in the resolution be added to or stricken from the articles. After the amendments have been submitted to the municipality or municipalities, such municipality or municipalities shall adopt or reject such amendment by resolution or ordinance.

(c) Execution and verification.--After an amendment has been adopted by the municipality or municipalities, articles of amendment shall be executed under the seal of the authority and verified by two duly authorized officers of the corporation and shall set forth:

(1) The name and location of the registered office of the authority.

(2) The act under which the authority was formed and the date when the original articles were approved and filed.

(3) The resolution or ordinance of the municipality or municipalities adopting the amendment.

(4) The amendment adopted by the municipality or municipalities which shall be set forth in full.

(d) Advertisement.--The authority shall advertise its intention to file articles of amendment with the Secretary of the Commonwealth as provided under section 5603 (relating to method of incorporation) for forming an authority. Advertisements shall appear at least three days prior to the day upon which the articles of amendment are presented to the Secretary of the Commonwealth and shall set forth briefly:

(1) The name and location of the registered office of the authority.

(2) A statement that the articles of amendment are to be filed under the provisions of this chapter.

(3) The nature and character of the proposed amendment.

(4) The time when the articles of amendment will be filed with the Secretary of the Commonwealth.

(e) Filing the amendment.--The articles of amendment and proof of the required advertisement shall be delivered by the authority or its representative to the Secretary of the Commonwealth. If the Secretary of the Commonwealth finds that the articles conform to law, he shall forthwith, but not prior to the day specified in the advertisement required in subsection

(d), endorse his approval of it and, when all fees and charges have been paid, shall file the articles and issue to the authority or its representative a certificate of amendment to which shall be attached a copy of the approved articles.

Cross References. Section 5605 is referred to in section 5607 of this title.
53 Pa.C.S. § 5721 — PA Code / Title 53 / Chapter 57 / Section 5721
Centralized dispatcher.
Status: in_force

In cities of the first class, all medallion holders shall utilize the services of a centralized dispatch system. Any owner of a centralized dispatch system shall make such system available to all medallion holders for a reasonable fee, as described in a rate schedule to be filed with the authority. The authority, in its discretion, may review the rate schedules of dispatch associations to determine if rates charged discriminate against new applicants. Medallion holders shall utilize only centralized dispatch systems that are in conformance with authority rules and regulations. Medallion holders shall have no obligation to use any particular centralized dispatch system. (July 16, 2004, P.L.758, No.94, eff. imd.) 2004 Amendment. Act 94 reenacted section 5721. 2004 Unconstitutionality. Act 230 of 2002 was declared unconstitutional. City of Philadelphia v. Commonwealth, 838 A.2d 566 (Pa. 2003).
53 Pa.C.S. § 8438 — PA Code / Title 53 / Chapter 84 / Section 8438
Taxes on real property.
Status: in_force

Except as provided in section 8426 (relating to interest on overpayment), this subchapter shall not apply to any tax on real property.
53 Pa.C.S. § 8845 — PA Code / Title 53 / Chapter 88 / Section 8845
Service of notices.
Status: in_force

No defect in service of any notice shall be sufficient grounds for setting any assessment aside, but, upon proof of defective notice, the aggrieved party or taxing district shall have the right to a hearing before the board.
53 Pa.C.S. § 1132 — PA Code / Title 53 / Chapter 11 / Section 1132
Declaration of policy.
Status: in_force

Because of the existing possibility of attack upon the United States of unprecedented size and destructiveness and in order, in the event of such an attack, to assure continuity of government through legally constituted authority and responsibility in offices of the municipalities of this Commonwealth, to provide for the effective operation of government during an emergency and to facilitate the early resumption of functions temporarily suspended, it is found and declared to be necessary to provide for emergency interim succession to offices of the municipalities of this Commonwealth in the event the incumbents and their deputies authorized to exercise all of the powers and discharge the duties of these offices, referred to in this subchapter as deputies, are

unavailable to exercise the powers and perform the duties of these offices.
53 Pa.C.S. § 3091 — PA Code / Title 53 / Chapter 30 / Section 3091
Designation and applicability of plan.
Status: in_force

The form of government provided in this subpart shall be known as the "Optional County Plan" and shall, together with
53 Pa.C.S. § 5613 — PA Code / Title 53 / Chapter 56 / Section 5613
Transfer of existing facilities to authority.
Status: in_force

(a) Authorization.--Any municipality, school district or owner may sell, lease, lend, grant, convey, transfer or pay over to any authority with or without consideration any project or any part of it, any interest in real or personal property, any funds available for building construction or improvement purposes, including the proceeds of bonds previously or hereafter issued for building construction or improvement purposes, which may be used by the authority in the construction, improvement, maintenance or operation of any project. Any municipality or school district may transfer, assign and set over to any authority any contracts which may have been awarded by the municipality or school district for the construction of projects not initiated or completed. The territory being served by any project or the territory within which a project is authorized to render service at the time of the acquisition of a project by an authority shall include the area served by the project and the area in which the project is authorized to serve at the time of acquisition and any other

area into which the service may be extended, subject to the limitations of section 5607(a) (relating to purposes and powers).

(b) Acquisition.--

(1) An authority may not acquire by any device or means, including a consolidation, merger, purchase or lease or through the purchase of stock, bonds or other securities, title to or possession or use of all or a substantial portion of any existing facilities constituting a project as defined under this chapter if the project is subject to the jurisdiction of the Pennsylvania Public Utility Commission without first reporting to and advising the municipality which created or which are members of the authority of the agreement to acquire, including all its terms and conditions.

(2) The proposed action of the authority and the proposed agreement to acquire shall be approved by the governing body of the municipality which created or which are members of the authority and to which the report is made. Where there are one or two member municipalities of the authority, such approval shall be by two-thirds vote of all of the members of the governing body or of each of the governing bodies. If there are more than two member municipalities of the authority, approval shall be by majority vote of all the members of each governing body of two-thirds of the member municipalities.

(c) Complete provision.--Notwithstanding any other provision of law, this section, without reference to any other law, shall be deemed complete for the acquisition by agreement of projects as defined in this chapter located wholly within or partially without the municipality causing such authority to be incorporated, and no proceedings or other action shall be required except as provided for in this section. Cross References. Section 5613 is referred to in section 5614 of this title.
53 Pa.C.S. § 5510.7 — PA Code / Title 53 / Chapter 55 / Section 5510.7
Funds collected on behalf of a municipality (Deleted by amendment).
Status: in_force

2004 Amendment. Section 5510.7 was deleted by amendment July 16, 2004, P.L.758, No.94, effective immediately.

Unconstitutionality. Act 230 of 2002 was declared unconstitutional. City of Philadelphia v. Commonwealth, 838 A.2d 566 (Pa. 2003).
53 Pa.C.S. § 1384 — PA Code / Title 53 / Chapter 13 / Section 1384
Proposed retention and disposal schedules.
Status: in_force

The commission, in cooperation with the several associations of municipal officials and related Commonwealth agencies, shall make a study of public records and shall prepare proposed retention and disposition schedules for submission to the committee for its approval and advise each of them of all applicable operative schedules and prepare updates of these schedules as needed. No such schedule shall be operative unless approved by the committee. (Feb. 18, 1998, P.L.175, No.27, eff. 60 days)
53 Pa.C.S. § 3014 — PA Code / Title 53 / Chapter 30 / Section 3014
Department of administration.
Status: in_force

(a) Department heads.--Where a department of administration is established, it shall be headed by a director. The director shall be chosen solely on the basis of his executive and administrative qualifications with special reference to his actual experience in or his knowledge of accepted practice in respect to the duties of his office. At the time of appointment, the director need not be a resident of the municipality or this Commonwealth. He shall have, exercise and discharge the functions, powers and duties of the department.

(b) Department functions.--The department, under the direction and supervision of the executive (mayor), shall have the following powers and duties:

(1) To assist in the preparation of the budget.

(2) To administer a centralized purchasing system.

(3) To establish and administer a centralized personnel system.

(4) To establish and maintain a centralized accounting system which shall be so designed as to accurately reflect the assets, liabilities, receipts and expenditures of the municipality.

(5) To perform any other duties as council may prescribe through the administrative ordinance or as the executive (mayor) may direct. Cross References. Section 3014 is referred to in section 3032 of this title.
53 Pa.C.S. § 2542 — PA Code / Title 53 / Chapter 25 / Section 2542
Nomination of candidates.
Status: in_force

Candidates for membership on the board shall be electors of the municipalities involved. Each shall be nominated by nomination papers signed by a number of electors in their municipality or residence which is affected by the compact equal to at least 2% of the largest vote cast for any elected officer of the municipality elected at the last preceding municipal election. Nomination shall be in the manner provided by and subject to the provisions of the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code, which relate to the nomination of candidates nominated by nomination papers filed by political bodies for other offices elected by the voters of the municipality. Nomination papers shall not be circulated prior to 30 days before the last day on which the papers may be filed and shall be filed with the election officials not less than 44 days prior to the date of the election.
53 Pa.C.S. § 3054 — PA Code / Title 53 / Chapter 30 / Section 3054
Election and term of office of council members.
Status: in_force

The municipal council shall consist of five members unless, under the authority granted pursuant to section 2924 (relating to specificity of recommendations), the municipality shall be governed by a council of three, seven or nine members. Members of the municipal council shall be elected at large by the electors unless, pursuant to the authority granted under section 2924, members shall be elected on a district basis in which each district is as equal in population as is feasible, or on a combination at-large and district basis as determined by the charter study commission or as specified in an initiative petition or ordinance of the governing body under the provisions of sections 2942 (relating to initiation of amendment by electors or council), 2943 (relating to petition for referendum or ordinance proposing amendment) and 2944 (relating to time and manner of submission of question), at a regular municipal election. The members shall serve for a term of four years, except as provided in this subchapter, beginning on the first Monday of January next following their election.
53 Pa.C.S. § 3101 — PA Code / Title 53 / Chapter 31 / Section 3101
Adverse interest in contracts for purchase or services.
Status: in_force

(a) General rule.--If a municipal officer or official elected or appointed knows or by the exercise of reasonable diligence should know that he is interested to any appreciable degree, either directly or indirectly, in any contract for the sale or furnishing of any personal property for the use of the municipality or for any services to be rendered for the municipality involving the expenditure of more than $300 in any year, he shall notify council. Any such contract shall not be passed and approved by council except by an affirmative vote

of at least three-fourths of the members. If the interested officer is a member of council, he shall refrain from voting upon the contract.

(b) Exception.--This section does not apply to cases where the officer or official is an employee of the person, firm or corporation to which money is to be paid in a capacity with no possible influence on the transaction and in which he cannot possibly be benefited either financially or in any other material manner.

(c) Penalties.--Any officer or official who knowingly violates this section shall be liable to the municipality upon his bond, if any, or personally, to the extent of the damage shown to be sustained by the municipality, and to ouster from office and commits a misdemeanor of the third degree and shall, upon conviction, be sentenced to pay a fine not exceeding $500, or imprisonment not exceeding one year, or both.
53 Pa.C.S. § 8601 — PA Code / Title 53 / Chapter 86 / Section 8601
Scope of chapter.
Status: in_force

This chapter relates to local funding for sustainable mobility options.
53 Pa.C.S. § 2951 — PA Code / Title 53 / Chapter 29 / Section 2951
Conduct and results of election.
Status: in_force

All elections provided for in this subpart shall be conducted by the election officials for such municipality in accordance with the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code. The election officials shall count the votes cast and make return thereof to the county board of elections. The results of the election shall be computed by the county board of elections in the same manner as is provided by law for the computation of similar returns. Certificates of the results of the election shall be filed by the county board of elections with the municipal council or board, the Department of State and the Department of Community and Economic Development. (May 5, 1998, P.L.301, No.50, eff. 60 days)
53 Pa.C.S. § 57A20 — PA Code / Title 53 / Chapter 57 / Section 57A20
Impoundment of vehicles.
Status: in_force

(a) Authority to impound.--The authority may confiscate and impound vehicles and equipment utilized to provide transportation network service originating in the city without proof of current affiliation with a transportation network company licensed by the authority.

(b) Return of vehicle and equipment.--Upon satisfaction of all terms of impoundment, including payment of all penalties imposed and all outstanding penalties assessed against the owner or operator of the confiscated vehicle and payment of the costs of the authority associated with confiscation and impoundment, the vehicle and equipment shall be returned to its registered owner or registered lienholder, unless the authority determines that the release would present a danger to the traveling public.

(c) Public auction.--The following shall apply:

(1) If the owner, lienholder or operator of the impounded vehicle or equipment does not act to secure possession of the impounded property within 45 days of the date of impoundment, the authority may publicly auction all confiscated property. The authority may not schedule the

impounded vehicle or equipment for auction if the owner, lienholder or operator has initiated proceedings before the authority to contest the underlying violation or the propriety of the impoundment.

(2) At least 30 days before the date of the public auction, the authority shall provide notice by regular mail to the registered owner and any registered lienholder of the public auction of confiscated vehicles and equipment. The notice required under this paragraph may be provided within the period of 45 days of the date of impoundment.

(3) The authority shall apply the proceeds from the sale of all confiscated property in the following order:

(i) Except as provided under subparagraph (v), to satisfy any liens on the vehicle or, if the vehicle is subject to a lease, to pay the lessor damages due to the lessor upon default by the lessee as provided under 13 Pa.C.S. § 2A527 (relating to lessor's rights to dispose of goods).

(ii) To the costs of the authority associated with the confiscation, impoundment and auction.

(iii) To all penalties imposed and all outstanding penalties assessed against the owner and operator of the confiscated property.

(iv) Except as provided in subparagraph (v), to the registered owner of the confiscated property upon demand.

(v) When not claimed by any registered lienholder or registered owner within one year of the auction date, to the restricted account provided for under section 57A22 (relating to assessment).

(d) Uncompensated costs.--After application of the proceeds from the sale of confiscated property under subsection (c)(3), the uncompensated costs of the authority associated with the confiscation, impoundment and auction and all outstanding penalties imposed and all outstanding fines assessed against the registered owner or operator of the confiscated property may be assessed against the registered owner or operator of the confiscated property as the authority may prescribe by regulation.
53 Pa.C.S. § 738 — PA Code / Title 53 / Chapter 7 / Section 738
Effectuation of consolidation or merger.
Status: in_force

Municipalities consolidated or merged shall continue to be governed as before consolidation or merger until the date stipulated in the transitional plan and schedule provided for in sections 734 (relating to joint agreement of governing bodies) and 737 (relating to consolidation or merger agreement), or the transitional plan provided for by a study commission pursuant to section 735.1 (relating to initiative of electors seeking consolidation or merger with new home rule charter). Subject to the provisions of section 735.1(q), new officials required to be elected shall take office on the first Monday of January following the municipal election designated in the transitional plan and schedule. At that municipal election, the necessary officers of the consolidated or merged municipality shall be elected in accordance with the terms of the general law affecting municipalities of the kind or class of the consolidated or merged municipality or, in case of a consolidated or merged municipality operating under a home rule charter or optional plan of government, in accordance with the charter or optional plan or with general law affecting home rule or optional plan municipalities, as applicable. The officers elected at that municipal election shall be elected for terms of office under the plan and schedule set forth in the consolidation or merger agreement authorized by section 734 or 737, or the transitional plan provided for by a commission pursuant to section 735.1, as the case may be. They shall take office as officers of the consolidated or merged municipality on the first Monday of January following the municipal election at which they were elected, and upon assumption of office, the

consolidated or merged municipality shall begin to function and the former municipalities consolidated or merged into it shall be abolished. (Oct. 23, 2003, P.L.180, No.29, eff. 60 days) Cross References. Section 738 is referred to in sections 734, 735.1, 737 of this title.
53 Pa.C.S. § 8106 — PA Code / Title 53 / Chapter 81 / Section 8106
Sinking fund depository and trustee for bondholders or noteholders.
Status: in_force

(a) General rule.--Every local government unit issuing bonds or notes other than notes issued under section 8109 (relating to small borrowing for capital purposes) shall appoint a sinking fund depository which may also serve as paying agent for the bonds or notes. The sinking fund depository shall be a bank or bank and trust company authorized to do business in this Commonwealth and may serve as one for one or more series of bonds or notes. Funds, which may include interest accrued and to accrue on lawful investments, in an amount sufficient for the payment of the principal of and the interest on the bonds or notes shall be deposited with the sinking fund depository not later than the date fixed for the disbursement thereof unless the ordinance authorizing the issuance of the bonds or notes requires that the deposits be made on an earlier date or on earlier dates.

(b) Fiscal agent or trustee.--If the ordinance authorizing the issuance of the bonds or notes provides for a fiscal agent or authorizes the execution of a trust indenture appointing a trustee, the fiscal agent or trustee shall also be the sinking fund depository.

(c) Remedy for failure to make deposit.--If the local government unit shall fail or refuse to make any required

deposit in the sinking fund, the sinking fund depository, the fiscal agent or the trustee, as the case may be, may and, upon request of the holders of 25% in principal amount of the outstanding notes and bonds and upon being indemnified against cost and expense, shall exercise any remedy provided in this subpart or at law or in equity for the equal and ratable benefit of the holders of the outstanding notes, bonds and coupons and shall disburse all funds so collected equally and ratably to the holders of the notes, bonds and coupons as provided in the ordinance authorizing the bonds, subject to any limitations contained in Subchapter D of Chapter 82 (relating to remedies).
53 Pa.C.S. § 5403 — PA Code / Title 53 / Chapter 54 / Section 5403
Powers of governing body.
Status: in_force

The governing body of every municipal corporation shall have the power:

(1) To establish within the municipal corporation an area or areas designated as a business improvement district, which district or districts may be designated as all or part of any community which is zoned commercial or which is used for general commercial purposes.

(2) To appropriate and expend those amounts as may be necessary for preliminary planning or feasibility studies to determine needed improvements in business improvement districts, to recommend improvement to individual properties and to provide where required basic design criteria. Public hearings shall be required before passage of the enabling ordinance at which any interested party may be heard. Notice of the hearings shall be advertised at least ten days prior thereto in a newspaper circulating in the municipal corporation. The ordinance shall specify improvements, with respective costs. The ordinance shall not become effective if, before the expiration of 20 days after its enactment, property owners of the proposed district whose property valuation as assessed for taxable purposes amounts to more than 50% of the total property valuation of the district sign and file in the office of the prothonotary of the court of common pleas a written protest against the ordinance.

(3) To appropriate and expend in accordance with the specific provisions of the enabling ordinance such amounts as may be required to acquire by purchase or lease real or personal property to effectuate the purposes of the improvement district, including sidewalks, retaining walls, street paving, street lighting, parking lots, parking garages, trees and shrubbery purchased and planted, pedestrian walks, sewers, water lines and rest areas and acquisition and remodeling or demolition of blighted buildings and similar or comparable structures. No improvement shall be made to property which has not been acquired.

(4) To acquire by gift, purchase or eminent domain, land, real property or rights-of-way which may be needed for the purposes of the projected improvements within the district.

(5) To issue bonds, notes or guarantees in accordance with the provisions of general laws authorizing borrowing by cities of the first class or in accordance with Subpart B of Part VII (relating to indebtedness and borrowing), whichever is applicable, in the amounts and for the periods necessary to finance the projected improvements for any district. Cross References. Section 5403 is referred to in section 5404 of this title.
53 Pa.C.S. § 2303 — PA Code / Title 53 / Chapter 23 / Section 2303
Intergovernmental cooperation authorized.
Status: in_force

(a) General rule.--Two or more local governments in this Commonwealth may jointly cooperate, or any local government may jointly cooperate with any similar entities located in any other state, in the exercise or in the performance of their respective governmental functions, powers or responsibilities.

(b) Joint agreements.--For the purpose of carrying the provisions of this subchapter into effect, the local governments or other entities so cooperating shall enter into any joint agreements as may be deemed appropriate for those purposes.
53 Pa.C.S. § 2162 — PA Code / Title 53 / Chapter 21 / Section 2162
Definitions.
Status: in_force

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Approval." The assignment of an approval number to an instructor or school director who meets the requirements established by the commission.

"Certification." The assignment of a certification number to a police officer after successful completion of a mandatory basic training course or receipt of a waiver of basic training from the commission and successful completion of mandatory

in-service training. Certification is for a period of not more than two years.

"College." A college which has a campus police department, as used in section 2416 of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, certified by the Office of Attorney General as a criminal justice agency under the definition of "criminal justice agency" in 18 Pa.C.S. § 9102 (relating to definitions).

"Commission." The Municipal Police Officers' Education and Training Commission.

"Commissioner." The Commissioner of the Pennsylvania State Police.

"Instructor." An individual approved by the commission to teach in a basic police training course or an in-service police training course.

"Police department." Any of the following:

(1) A public agency of a political subdivision having general police powers and charged with making arrests in connection with the enforcement of the criminal or traffic laws. This paragraph includes the sheriff's office in a county of the second class.

(2) A campus police or university police department, as used in section 2416 of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, certified by the Office of Attorney General as a criminal justice agency under the definition of "criminal justice agency" in 18 Pa.C.S. § 9102 (relating to definitions).

(3) A railroad or street railway police department formed with officers commissioned under 22 Pa.C.S. Ch. 33 (relating to railroad and street railway police) or any prior statute providing for such commissioning.

(4) The Capitol Police.

(5) The Harrisburg International Airport Police.

(6) An airport authority police department.

(7) A county park police force under section 2511(b) of the act of August 9, 1955 (P.L.323, No.130), known as The County Code.

"Police officer." Any of the following:

(1) A full-time or part-time employee assigned to criminal or traffic law enforcement duties of any of the following:

(i) A police department of a county, city, borough, town or township.

(ii) Any railroad or street railway police.

(iii) Any campus or university police department, including the State System of Higher Education and its member institutions.

(iv) The Capitol Police.

(v) The Harrisburg International Airport Police.

(vi) An airport authority police department.

(2) A deputy sheriff of a county of the second class.

(3) A security officer of a first class city housing authority or a police officer of a second class city housing authority.

(4) A county park police officer. The term excludes persons employed to check parking meters or to perform only administrative duties and auxiliary and fire police.

"School." A training school or academy which provides a basic police training course within the functional organization of a police department or departments or any educational facility in this Commonwealth.

"School director." An individual who is approved by the commission and responsible for the daily operations of a training school or academy which provides a basic police training course within the functional organization of a police department or departments or any educational facility in this Commonwealth.

"University." A university which has a campus police department, as used in section 2416 of the act of April 9, 1929 (P.L.177, No.175), known as The Administrative Code of 1929, certified by the Office of Attorney General as a criminal justice agency under the definition of "criminal justice agency" in 18 Pa.C.S. § 9102 (relating to definitions). (Nov. 24, 1999, P.L.539, No.49, eff. 60 days; Dec. 30, 2003, P.L.450, No.65, eff. 60 days; Mar. 14, 2014, P.L.38, No.18, eff. 90 days; Nov. 3, 2022, P.L.1788, No.121, eff. imd.; Oct. 11, 2023, P.L.49, No.10, eff. 60 days) 2023 Amendment. Act 10 amended the def. of "certification" and added the defs. of "approval," "instructor" and "school director." 2022 Amendment. Act 121 amended the defs. of "college," "police department," "police officer" and "university." See section 4 of Act 121 in the appendix to this title for special provisions relating to law enforcement certification. 2014 Amendment. See section 1 of Act 18 in the appendix to this title for special provisions relating to legislative findings and declarations. References in Text. The act of August 9, 1955, P.L.323, No.130, known as The County Code, referred to in par. (7) of the def. of "police department," was repealed by the act of May 8, 2024, P.L.50, No.14. The subject matter is now contained in section 16511 of Title 16 (Counties). Cross References. Section 2162 is referred to in section 9121 of this title; section 8951 of Title 42 (Judiciary and Judicial Procedure).
53 Pa.C.S. § 3057 — PA Code / Title 53 / Chapter 30 / Section 3057
Appointment and duties of municipal clerk or secretary.
Status: in_force

A municipal clerk or secretary shall be appointed in the manner set forth in the administrative ordinance as provided in section 3146 (relating to passage of administrative ordinance). The municipal clerk or secretary shall serve as clerk of the council, keep its minutes and records of its proceedings, maintain and compile its ordinances and resolutions as this subpart requires and perform any functions as may be required by law or ordinance. The municipal clerk shall, prior to his appointment, have been qualified by training or experience to perform the duties of the office.
53 Pa.C.S. § 1388 — PA Code / Title 53 / Chapter 13 / Section 1388
Recording and copying records.
Status: in_force

(a) Authorized methods.--Records may be recorded or copied in conformance with section 1 of the act of May 9, 1949 (P.L.908, No.250), entitled "An act relating to public records of political subdivisions other than cities and counties of the first class; authorizing the recording and copying of documents, plats, papers and instruments of writing by photostatic, photographic, microfilm or other mechanical process, and the admissibility thereof and enlargements thereof in evidence; providing for the storage of duplicates and sale of microfilm copies of official records and for the destruction of other records deemed valueless; and providing for the services of the Department of Property and Supplies to political subdivisions," and applicable policies, standards and procedures adopted by the committee.

(b) Evidence of records.--Upon disposition of any public records under this subchapter, the copy shall be receivable in evidence in any court or proceeding and shall have the same force and effect as though the original public record had been produced and proved. (Feb. 18, 1998, P.L.175, No.27, eff. 60 days) References in Text. The title of the act of May 9, 1949 (P.L.908, No.250), referred to in subsec. (a), was amended by the act of February 18, 1998 (P.L.178, No.28), and the act of December 9, 2002 (P.L.1565, No.205). Cross References. Section 1388 is referred to in section 1386 of this title.
53 Pa.C.S. § 2321 — PA Code / Title 53 / Chapter 23 / Section 2321
Scope of subchapter.
Status: in_force

This subchapter applies to all municipal corporations.
53 Pa.C.S. § 8009 — PA Code / Title 53 / Chapter 80 / Section 8009
Guaranty funds and compulsory associations.
Status: in_force

(a) Self-insurance.--No self-insurance program funded pursuant to this subpart shall be required or permitted to join or contribute financially to any insurance insolvency guaranty fund, or similar mechanism, in this Commonwealth, nor shall any such self-insurance program funded pursuant to this subpart, or its insureds or claimants against its insureds, receive any benefit from any such fund for claims arising under the coverage provided by such self-insurance program.

(b) Exception.--When a local government unit or group of local government units obtains insurance from a self-insurance program funded pursuant to this subpart, such risks, wherever resident or located, shall not be covered by any insurance guaranty fund or similar mechanism in this Commonwealth.
53 Pa.C.S. § 3077 — PA Code / Title 53 / Chapter 30 / Section 3077
Powers and duties of executive.
Status: in_force

The executive power of the municipality shall be exercised by the executive (mayor). The executive shall see that all laws and ordinances in force and effect within the municipality are observed. He shall address the council and report to the residents, annually and at any other times as he deems desirable, on the condition of the municipality and upon its problems of government. The executive (mayor) shall also appoint a finance committee of the council, which shall consist of one or more council members, and may appoint and designate other committees of council of similar composition.
53 Pa.C.S. § 8041 — PA Code / Title 53 / Chapter 80 / Section 8041
Desire resolution and expense of certain elections.
Status: in_force

(a) Resolution.--Whenever the governing body of any local government unit shall determine that it is advisable to make an increase in the debt of the local government unit with the assent of the electors or to obtain the assent of the electors to transfer any debt previously incurred without the approval of the electors to electoral debt, it shall adopt a resolution signifying that determination, calling an election for the purpose of obtaining the assent and approving the content and substantial form of notice of election.

(b) Date of election.--The date fixed shall be that of a municipal, general, primary or special election for other purposes, but, if the date of the nearest of the elections is more than 90 or less than 30 days from the effective date of the desire resolution, the governing body may fix a date for a special election.

(c) Payment of expense of special election.--In the case of a special election to increase debt not held concurrently with an election for other purposes, the expense of holding the election shall be paid by the local government unit for whose benefit it is held. Cross References. Section 8041 is referred to in section 8043 of this title.
53 Pa.C.S. § 2312 — PA Code / Title 53 / Chapter 23 / Section 2312
Division of transactions provided.
Status: in_force

No local government shall evade the provisions of section 2308 (relating to bids for certain joint purchases) as to advertising for bids or purchasing materials or contracting for services piecemeal for the purpose of obtaining prices under a base amount of $18,500, subject to adjustment under section 2308(b), upon transactions which should in the exercise of reasonable discretion and prudence be conducted as one transaction amounting to more than a base amount of $18,500, subject to adjustment under section 2308(b). This provision is intended to make unlawful the practice of evading advertising requirements by making a series of purchases or contracts each for less than the advertising requirement price or by making several simultaneous purchases or contracts each below such price when in either case the transaction involved should have been made as one transaction for one price. (Nov. 3, 2011, P.L.367, No.90, eff. imd.) 2011 Amendment. Section 4 of Act 90 provided that Act 90 shall apply to contracts and purchases advertised on or after January 1 of the year following the effective date of section 4.
53 Pa.C.S. § 8716 — PA Code / Title 53 / Chapter 87 / Section 8716
Procedure and administration.
Status: in_force

In order to levy the tax under section 8711 (relating to earned income and net profits tax), the governing body shall adopt a resolution which shall refer to this subchapter prior to placing a question on the ballot under section 8703 (relating

to adoption of referendum). Prior to adopting a resolution imposing the tax authorized by section 8711, the governing body shall give public notice of its intent to adopt the resolution in the manner provided by section 4 of the Local Tax Enabling Act and shall conduct at least one public hearing regarding the proposed adoption of the resolution. Cross References. Section 8716 is referred to in section 8703 of this title.
53 Pa.C.S. § 721 — PA Code / Title 53 / Chapter 7 / Section 721
Wards.
Status: in_force

(a) Increased municipal territory.--If a municipal corporation gaining territory is divided among wards, the governing body shall, within 30 days after the change in boundaries is effective, provide for the distribution of the gained territory among the wards of the municipal corporation or for the creation of one or more wards out of the gained territory.

(b) Decreased municipal territory.--If the municipal corporation decreasing territory is divided among wards, the governing body of the municipal corporation shall, within 30 days after the change in boundaries is effective, provide for the alteration of wards among the remaining territory.
53 Pa.C.S. § 2314 — PA Code / Title 53 / Chapter 23 / Section 2314
Required review of specified agreements.
Status: in_force

(a) General rule.--An agreement between a local government and the Federal Government, the Commonwealth, any other state or government of another state under the provisions of this subchapter shall, prior to and as a condition precedent to enactment of an ordinance or resolution, be submitted to the Local Government Commission for review and recommendation. An agreement exclusively between a local government and an authority as defined in section 5602 (relating to definitions) shall not be subject to the requirements under this section.

(b) Commission review.--

(1) The commission shall, within 90 days of receipt of the agreement, provide to the local government or other party submitting the agreement an advisory written response of its review of, and any recommended changes to, the agreement with regard to form and compatibility with the laws of this Commonwealth.

(2) If an agreement has been submitted to the commission for review as required by this subsection, the failure of the commission to provide an advisory written response within 90 days of receipt of the agreement shall not bar or impede the effectiveness or implementation of the agreement.

(c) Exceptions.--This section shall not apply to the following contracts, agreements or transactions:

(1) Contracts or agreements between a local government and the Commonwealth that are of a routine nature or are performed on a periodic basis, such as those for public improvements or maintenance.

(2) State grants and loans that are administered by the Commonwealth pursuant to statute or regulation.

(3) Contracts or agreements for cooperative purchasing.

(4) Contracts, agreements or memoranda of understanding between the Commonwealth and a local government that are expressly authorized by statute or regulation and by which the Commonwealth delegates all or a portion of its enforcement duties or responsibilities to a local government.

(5) Contracts or agreements between the Commonwealth and a local government that are expressly authorized by statute or regulation and through which the local government provides a service on behalf of the Commonwealth.

(6) Contracts or agreements relating to the purchase, right to capacity, sale, exchange, interchange, wheeling, pooling, transmission or development of electric power and associated energy and related services. (July 5, 2012, P.L.910, No.92, eff. 60 days; Nov. 7, 2019, P.L.613, No.80, eff. 60 days) 2019 Amendment. Act 80 amended subsec. (a).
53 Pa.C.S. § 8435 — PA Code / Title 53 / Chapter 84 / Section 8435
Equitable and legal principles to apply.
Status: in_force

Decisions under this chapter may be made according to principles of law and equity.
53 Pa.C.S. § 8834 — PA Code / Title 53 / Chapter 88 / Section 8834
Assessment records system.
Status: in_force

It shall be the duty of the county assessment office to maintain a permanent records system consisting of:

(1) Tax maps of the entire county drawn to scale or aerial maps, which maps shall indicate all property and lot lines, set forth dimensions or areas and identify the respective parcels or lots by a number system.

(2) Property record cards identifying the property location on the tax maps and any uniform parcel identifier which may have been assigned, and acreage or dimensions, description of improvements, if any, the owner's name and mailing address and date of acquisition, the purchase price, if any, set forth in the deed of acquisition and the assessed valuation.

(3) Property owner's index consisting of an alphabetical listing of all property owners, cross-indexed with the property record cards or electronic or computerized method of searching for property owners by name. Cross References. Section 8834 is referred to in section 8851 of this title.
53 Pa.C.S. § 8423 — PA Code / Title 53 / Chapter 84 / Section 8423
Disclosure statement.
Status: in_force

(a) Contents.--The local taxing authority shall prepare a statement which sets forth the following in simple and nontechnical terms:

(1) The rights of a taxpayer and the obligation of the local taxing authority during an audit or an administrative review of the taxpayer's books or records.

(2) The administrative and judicial procedures by which a taxpayer may appeal or seek review of any adverse decision of the local taxing authority.

(3) The procedure for filing and processing refund claims and taxpayer complaints.

(4) The enforcement procedures.

(b) Distribution.--The local taxing authority shall notify any taxpayer contacted regarding the assessment, audit, determination, review or collection of an eligible tax of the availability of the statement under subsection (a). The local taxing authority shall make copies of the statement available to taxpayers upon request at no charge to the taxpayer, including mailing costs. The notification shall be stated as follows: You are entitled to receive a written explanation of your rights with regard to the audit, appeal, enforcement, refund and collection of local taxes by calling (name of local taxing authority) at (telephone number) during the hours of (hours of operation).
53 Pa.C.S. § 8431 — PA Code / Title 53 / Chapter 84 / Section 8431
Petitions.
Status: in_force

(a) Filing.--A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:

(1) Refund petitions shall be filed within three years after the due date for filing the report as extended or one year after actual payment of an eligible tax, whichever is later. If no report is required, the petition shall be filed within three years after the due date for payment of an eligible tax or within one year after actual payment, whichever is later.

(2) Petitions for reassessment of an eligible tax shall be filed within 90 days of the date of the assessment notice.

(b) Contents.--The governing body shall adopt regulations specifying the form and content of petitions, including the process and deadlines. Cross References. Section 8431 is referred to in section 8425 of this title.
53 Pa.C.S. § 2329 — PA Code / Title 53 / Chapter 23 / Section 2329
Assistance from Department of Community and Economic Development.
Status: in_force

The Department of Community and Economic Development shall establish a program of assistance to environmental advisory councils in planning for the management, use and development of open space and recreation areas. (May 5, 1998, P.L.301, No.50, eff. 60 days)
53 Pa.C.S. § 8427 — PA Code / Title 53 / Chapter 84 / Section 8427
Notice of basis of underpayment.
Status: in_force

A local taxing authority shall notify the taxpayer in writing of the basis for any underpayment that the local taxing authority has determined to exist. The notification shall include:

(1) The tax period or periods for which the underpayment is asserted.

(2) The amount of the underpayment detailed by tax period.

(3) The legal basis upon which the local taxing authority has relied to determine that an underpayment exists.

(4) An itemization of the revisions made by the local taxing authority to a return or report filed by the taxpayer that results in the determination that an underpayment exists.
53 Pa.C.S. § 8575 — PA Code / Title 53 / Chapter 85 / Section 8575
Tax deferral.
Status: in_force

(a) Amount.--An annual real estate tax deferral granted under this subchapter shall equal the increase in real property taxes upon the homestead of the claimant.

(b) Prohibition.--No tax deferrals shall be granted if the total amount of deferred taxes plus the total amount of all other unsatisfied liens on the homestead of the claimant plus the outstanding principal on any and all mortgages on the homestead exceeds 85% of the market value of the homestead or if the outstanding principal on any and all mortgages on the homestead exceeds 70% of the market value of the homestead. Market value shall equal assessed value divided by the common level ratio as most recently determined by the State Tax

Equalization Board for the county in which the property is located.
53 Pa.C.S. § 2532 — PA Code / Title 53 / Chapter 25 / Section 2532
Placing question on ballot.
Status: in_force

When the election officials find the ordinances authorized by the governing bodies of the municipalities or the initiative petition as submitted by the electors meets the requirements of this chapter, they shall place the proposal on the ballot in a manner fairly representing the content of the ordinances or of the initiative petition for decision by referendum at the proper election.
53 Pa.C.S. § 8006 — PA Code / Title 53 / Chapter 80 / Section 8006
Preliminary cost estimates.
Status: in_force

Prior to the initial authorization of bonds or notes or the issuance of any guaranty to finance any project involving construction or acquisition, the governing body shall obtain realistic cost estimates through actual bids, option agreements or professional estimates from registered architects, professional engineers or other persons qualified by experience. Any local government unit may retain the services of a financial advisor. Costs of preliminary estimates and the fees of financial advisors may, if initially paid by the local government unit, be reimbursed out of the net proceeds of the issue of bonds or notes as a cost of the project.
53 Pa.C.S. § 8582 — PA Code / Title 53 / Chapter 85 / Section 8582
Definitions.
Status: in_force

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Assessor." The chief assessor of the county, the equivalent position in a home rule county or the equivalent position in a city of the third class that performs its own assessments of real property.

"Board." Any of the following:

(1)

"Board." As defined in section 8802 (relating to definitions).

(2)

"Board of Property Assessment, Appeals and Review." The Board of Property Assessment, Appeals and Review in a county of the second class under the act of June 21, 1939 (P.L.626, No.294), referred to as the Second Class County Assessment Law, or a similar body established by a home rule county.

(3)

"Board of Revision of Tax and Appeals." The board of revision of taxes and appeals in cities of the third class.

(4) The body with responsibility for the making of assessments of real property in a city of the first class.

"Common level ratio." The ratio of assessed value to current market value used generally in the county as last determined by the State Tax Equalization Board under the act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law.

"Established predetermined ratio." The ratio of assessed value to market value established by the board of county commissioners and uniformly applied in determining assessed value in any year.

"Farmstead." All buildings and structures on a farm not less than ten contiguous acres in area, not otherwise exempt from real property taxation or qualified for any other abatement or exclusion pursuant to any other law, that are used primarily to produce or store any farm product produced on the farm for purposes of commercial agricultural production, to house or confine any animal raised or maintained on the farm for the

purpose of commercial agricultural production, to store any agricultural supply to be used on the farm in commercial agricultural production or to store any machinery or equipment used on the farm in commercial agricultural production. This term shall only apply to farms used as the domicile of an owner.

"Farmstead property." A farmstead for which an application has been submitted and approved under section 8584 (relating to administration and procedure).

"Governing body." The board of county commissioners, including the successor in function to the board of county commissioners in a county which has adopted a home rule charter under the former act of April 13, 1972 (P.L.184, No.62), known as the Home Rule Charter and Optional Plans Law, under Subpart E of Part III (relating to home rule and optional plan government) or under Article XXXI-C of the act of July 28, 1953 (P.L.723, No.230), known as the Second Class County Code, city council, borough council, incorporated town council, board of township commissioners, board of township supervisors, a governing council of a home rule municipality or optional plan municipality, a governing council of any similar general purpose unit of government which may hereafter be created by statute or a board of school directors of a school district.

"Median assessed value." The value which is the middle point in the sequential distribution of assessed values, above and below which exist an equal number of assessed values. (July 5, 2012, P.L.1097, No.131, eff. imd.) 2012 Amendment . Act 131 amended the def. of "board." References in Text. The act of June 27, 1947 (P.L.1046, No.447), referred to as the State Tax Equalization Board Law, referred to in the def. of "common level ratio," was repealed by the act of April 18, 2013 (P.L.4, No.2). The subject matter is now contained in Chapter 15 of the act of June 27, 1996 (P.L.403, No.58), known as the Community and Economic Development Enhancement Act.
53 Pa.C.S. § 5621 — PA Code / Title 53 / Chapter 56 / Section 5621
Constitutional construction.
Status: in_force

The provisions of this chapter shall be severable, and if any of the provisions are held to be unconstitutional it shall not affect the validity of any of the remaining provisions of this chapter. It is hereby declared as the legislative intent that this chapter would have been adopted had such unconstitutional provisions not been included.
53 Pa.C.S. § 8577 — PA Code / Title 53 / Chapter 85 / Section 8577
Contents of application.
Status: in_force

Any application for a tax deferral distributed to persons shall contain the following:

(1) A statement that the tax deferral granted under this subchapter is provided in exchange for a lien against the homestead of the applicant.

(2) An explanation of the manner in which the deferred taxes shall become due, payable and delinquent and include, at a minimum, the consequences of noncompliance with the provisions of this subchapter.
53 Pa.C.S. § 5606 — PA Code / Title 53 / Chapter 56 / Section 5606
School district projects.
Status: in_force

(a) Merger and consolidation authorized.--Any two or more existing authorities, all the projects of all of which are leased to the same school district, may be merged into one authority, hereinafter designated as the surviving authority, or consolidated into a new authority.

(b) Articles of merger or consolidation.--Articles of merger or articles of consolidation, as the case may be, shall first be proposed by the board of school directors of the school district leasing the projects. The governing body of the school district and of any other municipality or municipalities incorporating one or more of the existing authorities shall each adopt a resolution which shall contain the language of the proposed merger or consolidation. The articles of merger or consolidation shall be signed by the proper officers of the respective school districts and other municipalities, if any, and under their respective municipal seals and shall set forth the following:

(1) The name of the surviving or new authority.

(2) The location of the registered office of the surviving or new authority.

(3) The names and addresses and term of office of the members of the board of the surviving or new authority as specified in the plan of merger or consolidation, and the initial terms of office shall be staggered as provided in this chapter with respect to the incorporation of an authority.

(4) A statement indicating the date on which each existing authority was formed and the purpose for which it was formed, taken from the articles of incorporation, the name of the original incorporating school district or districts or other incorporating municipality or municipalities and the name of any successor to any thereof.

(5) The time and place of the meetings of the governing bodies of the school district and other municipalities parties to the plan of merger or consolidation.

(6) A statement of the plan of merger.

(7) Any changes in the articles of incorporation of the surviving authority in the case of a merger and a statement of the articles of incorporation in full in the case of the new authority to be formed, in each case in conformity with the provisions of this chapter relating to the incorporation of authorities, except that any item required to be stated which is covered elsewhere in the articles of merger or consolidation need not be repeated.

(c) Publication of resolution.--The reorganized school district and each other municipality party to the plan of merger or consolidation shall cause a notice of the resolution setting forth the merger or consolidation to be published at least one time in the legal periodical of the county or counties in which the surviving authority is to be organized and at least one time in a newspaper published and in general circulation in such county or counties. The notice shall contain a brief statement of the substance of the resolution, including the substance of the articles of merger making reference to this chapter, and shall state that on a day certain, not less than three days after publication of the notice, articles of merger or consolidation shall be filed with the Secretary of the Commonwealth. The publication shall be sufficient compliance

with the laws of this Commonwealth or any existing laws dealing with publication for municipalities.

(d) Documentation.--The articles of merger or consolidation shall be filed on or before the day specified in the advertisement with the Secretary of the Commonwealth together with the proof of publication of the notice required under subsection (c).

(e) Certification of merger or consolidation.--The Secretary of the Commonwealth shall file the articles of merger or consolidation and the proof of advertisement required in subsection (c) but not prior to the day specified in the advertisement, certify the date of such filing when all fees and charges have been paid and issue to the surviving or new authority or its representative a certificate of merger or consolidation to which shall be attached a copy of the filed articles of merger or consolidation.

(f) Filing the articles of merger or consolidation.--Upon the filing of the articles of merger or the articles of consolidation by the Secretary of the Commonwealth, the merger or consolidation shall be effective, and in the case of a consolidation the new authority shall come into existence, and in either case the articles of merger and consolidation shall constitute the articles of incorporation of the surviving or new authority, and the reorganized school district, lessee of the projects, shall be deemed to be the incorporating municipality of the authority.

(g) Creation of surviving or new authority.--Upon the merger or consolidation becoming effective, the several existing authorities to the plan of merger or consolidation shall become a single authority, which in the case of a merger shall be that authority designated in the articles of merger as the surviving authority and in the case of a consolidation shall be a new authority as provided in the articles of consolidation. The separate existence of all existing authorities named in the articles of merger or consolidation shall cease, except that of the surviving authority in the case of a merger.

(h) Disposition of property and accounts.--All of the property, real, personal and mixed, and all interests therein of each of the existing authorities named in the plan of merger or consolidation, all debts due and whatever amount due to any of them, including their respective right, title and interest in and to all lease rentals, sinking funds on deposit, all funds deposited under lease or trust instruments shall be taken and deemed to be transferred to and vested in the surviving or new authority as the case may be without further act or deed.

(i) Continuation of contracts.--The surviving authority or the new authority shall be responsible for the liabilities and obligations of each of the existing authorities so merged or consolidated but shall be subject to the same limitations, pledges, assignments, liens, charges, terms and conditions as to revenues and restrictions as to and leases of properties as were applicable to each existing authority. The liabilities of the merging or consolidating authorities of the members of their boards or officers shall not be affected nor shall the rights of creditors thereof or any persons dealing with such authorities or any liens upon the property of such authorities or any outstanding bonds be impaired by the merger or consolidation, and any claim existing or action or proceeding pending by or against any such authorities shall be prosecuted to judgment as if such merger or consolidation had not taken place, or the surviving authority or the new authority may be proceeded against or substituted in its place.

(Dec. 17, 2001, P.L.926, No.110, eff. imd.) 2001 Amendment. Act 110 amended subsec. (d), retroactive to June 19, 2001.
53 Pa.C.S. § 8005 — PA Code / Title 53 / Chapter 80 / Section 8005
Classification and authority to issue bonds and notes.
Status: in_force

(a) Classification.--Bonds or notes prior to the authorization thereof shall be classified by the issuing local

government unit as one of the following three types of obligation:

(1) General obligation bonds or notes.

(2) Guaranteed revenue bonds or notes.

(3) Revenue bonds or notes.

(b) Guaranteed revenue bonds or notes.--Guaranteed revenue bonds or notes may have either a general or a limited guaranty as the governing body of the local government unit may determine, but, if the guaranty is less than a full unconditional guaranty, the title of the bond or note shall contain the word "limited" before the word "guaranteed." The guaranty of the local government may be of its own revenue bonds or notes or of the revenue bonds or notes of an authority or another local government unit subject, however, to the provisions of subsection (c).

(c) Authority to issue bonds and notes.--Notwithstanding any other law to the contrary, every local government unit shall have full power and authority to issue bonds or notes, and make guaranties, leases, subsidy contracts or other agreements evidencing the acquisition of capital assets payable out of taxes and other general revenues, to provide funds for and towards the cost of or the cost of completing any project or combination of projects which the local government unit is authorized to own, acquire, subsidize, operate or lease or to participate in owning, acquiring, subsidizing, operating or leasing with others, to issue tax anticipation notes and funding bonds or notes as provided in this subpart and to contract for insurance covering the risks of nonpayment of principal, interest and premium of bonds, notes, tax anticipation notes and guaranties.

(d) Nature of guaranty.--For the purpose of this subpart, unless debt evidenced by a guaranty has been approved as electoral debt in accordance with Subchapter C (relating to procedure for securing approval of electors), the guaranty shall be deemed to be nonelectoral debt if the local government unit guaranties its own bonds or notes and shall be deemed to be lease rental debt if it guaranties the bonds or notes of an authority or another local government unit. For the purpose of all other statutes, the guaranty shall be deemed to create debt or indebtedness of the local government unit making the guaranty.
53 Pa.C.S. § 2924 — PA Code / Title 53 / Chapter 29 / Section 2924
Specificity of recommendations.
Status: in_force

(a) Optional plan of government.--

(1) If the government study commission report recommends the adoption or the amendment of any of the optional plans of government set forth in this subpart, except the optional county plan, the report of the commission may specify the following:

(i) That the municipal council shall consist of three, five, seven or nine members, except that under the small municipality plan and under the optional county plan the number of council members shall be as provided in sections 3073 (relating to election of council members) and 3092 (relating to county officers).

(ii) That the office of treasurer shall be omitted or that it shall be filled by election by the electors rather than by appointment.

(iii) That the office of controller shall be omitted or that it shall be filled by election by the electors rather than by appointment.

(2) If a commission report, initiative petition or ordinance shall recommend any optional plan, except for the optional county plan, it may specify that the then existing basis for electing council members shall be changed to an at-large or district or combination at-large and district basis.

(3) If a commission report, initiative petition or ordinance recommends the adoption of the council-manager form of government, it may specify that the mayor or president of council or chairman be elected directly by the electors rather than by council.

(4) If a commission report, initiative petition or ordinance for a county recommends the adoption of any of the optional plans, except the optional county plan, it may

specify that the sheriff be elected directly by the voters of the county as provided in section 3094 (relating to additional options for election of county sheriff).

(5) In all cases, except for the council-manager plan, the commission report, initiative petition or ordinance shall specify whether the executive (mayor) shall be called "executive" or "mayor."

(b) Home rule charter.--If the commission recommends the adoption of a home rule charter, it shall specify the number to be on the municipal council, all offices to be filled by election and whether elections shall be on an at-large, district or combination district and at-large basis.

(c) Elections in new or revised districts.--Notwithstanding any other provisions of this subpart, if an approved home rule charter or optional plan of government or other form of government adopted pursuant to the provisions of this subpart specifies that the election of the municipal council shall be on an at-large or district or combination district and at-large basis and the basis recommended differs from the existing basis and therefore requires eliminating districts or establishing revised or new districts, then election of municipal officials shall not take place on the new basis until the municipal election following the next primary election taking place more than 180 days after the election at which the referendum on the question of a new form of government has been approved by the electorate. The new form of government shall not go into effect until the first Monday in January following the election of municipal officials on the new basis. New or revised districts shall be established by the government study commission and included in the proposed charter. Cross References. Section 2924 is referred to in sections 2942, 3004, 3052, 3054, 3056, 3073, 3161 of this title.
53 Pa.C.S. § 8405 — PA Code / Title 53 / Chapter 84 / Section 8405
Applicability.
Status: in_force

It is the intent of the General Assembly that no provision of this subpart shall apply to any city of the first class, a county of the first class coterminous with a city of the first class and any school district of the first class located within a city of the first class. Cross References. Section 8405 is referred to in sections 8402, 8588 of this title.
53 Pa.C.S. § 3075 — PA Code / Title 53 / Chapter 30 / Section 3075
Powers and duties of council.
Status: in_force

The legislative power of the municipality shall be exercised by the council, except as may be otherwise provided by general law. A majority of the whole number of the council shall constitute a quorum for the transaction of business, but a smaller number may meet and adjourn from time to time.
53 Pa.C.S. § 57A03 — PA Code / Title 53 / Chapter 57 / Section 57A03
Application.
Status: in_force

(a) General rule.--In addition to the powers conferred upon the authority by other provisions of this title, the authority is empowered to issue, suspend, cancel or revoke licenses in accordance with this chapter and orders or regulations of the authority.

(b) Application.--An application for a license under this chapter shall be made to the authority in writing, be verified by oath or affirmation and be in such form and contain such information as the authority may require in accordance with this chapter. Each application shall contain:

(1) If the license applicant is an individual:

(i) The individual's full name, Social Security number, residence address, business address, business e-mail address and business telephone number.

(ii) Proof that the applicant is at least 18 years of age.

(2) If the license applicant is a corporation:

(i) The corporate name, business address and telephone number of the applicant.

(ii) The date and state of incorporation.

(iii) The full names, titles, addresses, e-mail addresses and telephone numbers of its corporate officers and of its authorized agents.

(iv) Proof that all corporate officers are at least 18 years of age.

(v) Proof that the corporation is in good standing under the laws of this Commonwealth.

(3) If the license applicant is a partnership or limited liability company:

(i) The name, business address or principal office address and telephone number of the applicant.

(ii) The full names, addresses, e-mail addresses and telephone numbers of:

(A) The general partners of the partnership.

(B) The managing members of the limited liability company.

(C) The manager of operations for the city.

(iii) The full name, address, e-mail address and telephone number of a person authorized to receive notices issued under this chapter.

(iv) Proof that all general partners, managers, managing members and members are at least 18 years of age.

(c) Required information.--An application for a license or renewal under this chapter must include the following:

(1) Proof that the company is registered with the Department of State to do business in this Commonwealth.

(2) Proof that the company maintains a registered agent in this Commonwealth.

(3) Proof that the company maintains an Internet website that includes the information required under section 57A13 (relating to intoxicating substance policy).

(4) Proof that the transportation network company has secured the insurance policies required under and otherwise complied with section 57A07 (relating to insurance requirements) in the form of a certificate of insurance.

(d) Fee.--An applicant for a transportation network company license shall remit to the authority with its initial transportation network company application a one-time application fee of $50,000. If the application is rejected, the fee shall be refunded, minus a $2,500 administrative processing fee. Cross References. Section 57A03 is referred to in sections 57A04, 57A05 of this title.
53 Pa.C.S. § 2302 — PA Code / Title 53 / Chapter 23 / Section 2302
Definitions.
Status: in_force

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Local government." A county, city of the second class, second class A and third class, borough, incorporated town, township, school district or any other similar general purpose unit of government created by the General Assembly after July 12, 1972.
53 Pa.C.S. § 5516 — PA Code / Title 53 / Chapter 55 / Section 5516
Transfer of existing facilities to authority.
Status: in_force

(a) Authorization.--Any county, city, borough, town or township or any owner is authorized to sell, lease, lend, grant or convey to an authority a project or any part of a project or any interest in real or personal property which may be used by the authority in the construction, improvement, maintenance or operation of a project. Any county, city, borough, town or township is authorized to transfer, assign and set over to an authority a contract awarded by the county, city, borough, town or township for the construction of projects not begun or, if begun, not completed. The territory being served by a project or the territory within which the project is authorized to render service at the time of the acquisition of the project by an authority shall constitute the area in which the authority is authorized to render service.

(b) Acquisition.--

(1) An authority may not acquire by any device or means, including a consolidation, merger, purchase or lease or through the purchase of stock, bonds or other securities, title to or possession or use of all or a substantial portion of a project which is subject to the jurisdiction of the Pennsylvania Public Utility Commission without the approval of the commission evidenced by its certificate of public convenience obtained in accordance with the procedure and investigations as to value as provided in 66 Pa.C.S. § 1103 (relating to procedure to obtain certificates of public convenience). The commission shall also consider the earning power of the project in deciding the value of the project. As used in this paragraph, the term "acquire" includes only the acquisition of existing facilities.

(2) The authority shall first report to and advise the parent municipality of the agreement to acquire, including all its terms and conditions.

(3) The proposed action of the authority and the proposed agreement to acquire must be approved by the legislative body. Approval must be by two-thirds vote of all of the members of the legislative body.

(c) Complete provision.--Notwithstanding any other provision of law, this section, without reference to any other law, shall be deemed complete for the acquisition by agreement of a project located wholly within or partially without the municipality causing the authority to be incorporated, and no proceedings or other action shall be required except as prescribed in this section. (Dec. 17, 2001, P.L.926, No.110, eff. imd.) 2001 Amendment. Act 110 amended subsec. (b)(3), retroactive to June 19, 2001. Cross References. Section 5516 is referred to in section 5511 of this title.
53 Pa.C.S. § 2323 — PA Code / Title 53 / Chapter 23 / Section 2323
Composition and organization of council.
Status: in_force

(a) Composition.--An environmental advisory council shall be composed of no less than three nor more than seven residents of the municipal corporation establishing the council, who shall be appointed and all vacancies filled by the governing body.

Where two or more municipal corporations jointly establish an environmental advisory council, the members shall be appointed in the same manner by each of the respective municipal corporations establishing the council, each constituent municipal corporation to have equal membership on the joint council.

(b) Term of office.--Council members shall serve for three years except that initial appointments shall be so staggered that the terms of approximately one-third of the membership shall expire each year, the terms of their successors to be of three years each.

(c) Compensation and expenses.--Members shall receive no compensation for their services but shall be reimbursed for the expenses actually and necessarily incurred by them in the performance of their duties.

(d) Chairman.--The appointing authority shall designate the chairman of the council except that in joint councils the chairman shall be elected by the duly selected members. Whenever possible, one member shall also be a member of the municipal planning board.
53 Pa.C.S. § 8816 — PA Code / Title 53 / Chapter 88 / Section 8816
Clerical and mathematical errors.
Status: in_force

(a) Correction.--If, through mathematical or clerical error, an assessment is higher than it should have been and taxes are paid on such incorrect assessment, the county assessment office,

upon discovery of the error and correction of the assessment, shall so inform the appropriate taxing district or districts, which shall make a refund to the taxpayer or taxpayers for the period of the error or six years, whichever is less, from the date of application for refund or discovery of the error by the board. Reassessment, with or without application by the owner, as a decision of judgment based on the method of assessment, shall not constitute an error under this section.

(b) Increases.--Nothing in this section shall be construed as prohibiting an assessment office from increasing an assessment for the current taxable year upon the discovery of a clerical or mathematical error. Cross References. Section 8816 is referred to in section 8847 of this title.
53 Pa.C.S. § 5510 — PA Code / Title 53 / Chapter 55 / Section 5510
Money of authority.
Status: in_force

(a) Treasurer.--

(1) Except as otherwise provided in this chapter, all money of an authority from whatever source derived shall be paid to the treasurer of the authority.

(2) The money shall be deposited in the first instance by the treasurer at the direction of the authority:

(i) in one or more banks or bank and trust companies in one or more special accounts; or

(ii) under savings contracts in savings associations in one or more special accounts.

(3) Each special account under paragraph (2) to the extent the account is not insured shall be continuously secured by a pledge of direct obligations of the United States of America, of the Commonwealth or of the parent municipality having an aggregate market value exclusive of accrued interest at all times at least equal to the balance on deposit in the account. Such securities shall either be deposited with the treasurer or be held by a trustee or agent satisfactory to the authority. All banks, bank and trust companies and savings associations are authorized to give such security for such deposits. The money in the special accounts shall be paid out on the warrant or other order of the chair of the authority or of such other person the authority authorizes to execute the warrants or orders.

(4) In the case of money collected or received by the authority on behalf of a municipality under section 5505(d)(21) (relating to purposes and powers), the money shall be pledged to the use of the municipality and disbursed to the municipality as provided by ordinance or resolution.

(b) Audit.--An authority shall have at least an annual examination of its books, accounts and records by a certified public accountant. A copy of the audit shall be delivered to the parent municipality.

(c) Financial statement.--A concise financial statement shall be published annually at least once in a newspaper of general circulation in the municipality where the principal office of the authority is located. If publication is not made by the authority, the municipality shall publish such statement at the expense of the authority. If the authority fails to make the audit, then the controller, auditor or accountant designated by the municipality is authorized to examine at the expense of the authority the accounts and books of the authority, including its receipts, disbursements, contracts, leases, sinking funds, investments and other matters relating to its finances, operation and affairs.

(d) Attorney General.--The Attorney General shall have the right to examine the books, accounts and records of an authority.
53 Pa.C.S. § 1382 — PA Code / Title 53 / Chapter 13 / Section 1382
Definitions.
Status: in_force

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Commission." The Pennsylvania Historical and Museum Commission.

"Committee." The Local Government Records Committee.

"Public records." Any papers, books, maps, photographs or other documentary materials, regardless of physical form or characteristics, made or received by an entity under law or in connection with the exercise of its powers and the discharge of its duties.
53 Pa.C.S. § 3018 — PA Code / Title 53 / Chapter 30 / Section 3018
Council amendments to budget.
Status: in_force

Council may amend the budget during January next following any municipal election. Final adoption of the amended budget shall be completed by February 15 of the same year.
53 Pa.C.S. § 3001 — PA Code / Title 53 / Chapter 30 / Section 3001
Designation and applicability of plan.
Status: in_force

The form of government provided in this subchapter shall be known as the "Executive (Mayor) - Council Plan A" and shall, together with the laws applicable to that class of municipality and Subchapter F of Chapter 29 (relating to general provisions and limitations for optional plan municipalities) and Chapter 31 (relating to general provisions common to optional plans), govern any municipality the electors of which have adopted it under this subpart.
53 Pa.C.S. § 3151 — PA Code / Title 53 / Chapter 31 / Section 3151
Exercise of financial management control functions.
Status: in_force

The council shall provide by separate ordinance or in the administrative ordinance for the exercise of a control function in the management of the finances of the municipality by the municipal controller or an independent auditor or, in the case of the optional plan set forth in Subchapter F of Chapter 30 (relating to optional county plan), by the controller or auditors.
53 Pa.C.S. § 1 — PA Code / Title 53 / Chapter 1 / Section 1
Legislative findings and declarations.
Status: in_force

The General Assembly finds and declares as follows:

(1) The county park police force established by a county of the third class under section 2511 of the act of August 9, 1955 (P.L.323, No.130), known as The County Code, has been granted the power to enforce the laws of this Commonwealth and otherwise perform the functions of that office anywhere within the primary jurisdiction of that force.

(2) By participating in the program under 53 Pa.C.S. Ch. 21 Subch. D (relating to municipal police education and training), the officers of the county park police force will receive certification and training to enhance the performance of the powers of the office. Explanatory Note. Act 18 amended or reenacted section 8951 of Title 42 and sections 2162, 2170 and 2171 of Title 53. 2022, NOVEMBER 3, P.L.1788, NO.121
53 Pa.C.S. § 726 — PA Code / Title 53 / Chapter 7 / Section 726
Judicial adjustment award proceedings.
Status: in_force

(a) Notice.--The commissioners appointed under section 725(e) (relating to adjustment of indebtedness) shall give the impacted municipalities at least five days' notice of the filing of the report under section 725(f).

(b) Exceptions.--If exceptions are filed to the report made under section 725(f), the court shall dispose of the exceptions and shall enter its decree confirming or modifying the award.

(c) Confirmation.--Unless exceptions are filed to the report within 30 days after the date of the filing, the report shall be confirmed by the court and the court shall issue an appropriate order effectuating the report. Cross References. Section 726 is referred to in section 724 of this title.
53 Pa.C.S. § 3074 — PA Code / Title 53 / Chapter 30 / Section 3074
Organization of council.
Status: in_force

On the first Monday of January following the regular municipal election, the members of the council shall assemble at the usual place of meeting and organize. The executive (mayor) shall preside at all meetings of the council and shall have a voice and vote on its proceedings. The council shall select from among its members a president of the council who shall serve in place of the executive (mayor) in the event of his absence or disability.
53 Pa.C.S. § 20 — PA Code / Title 53 / Chapter 20 / Section 20
Pennsylvania Public Utility Commission contracts.
Status: in_force

The following provisions shall not apply to or affect the validity of any contract otherwise within the purview of such provisions entered into by the Pennsylvania Public Utility Commission prior to the effective date of this section:

(1) The reenactment of 53 Pa.C.S. § 5505(d)(23).

(2) The reenactment of 53 Pa.C.S. § 5508.1(o).

(2.1) The reenactment of 53 Pa.C.S. § 5508.2.

(3) The reenactment of 53 Pa.C.S. §§ 5510.1 through 5510.11.

(4) The reenactment, amendment or addition of 53 Pa.C.S. §§ 5701, 5701.1, 5702, 5703, 5704, 5705, 5706, 5707, 5711, 5712, 5713, 5714, 5715, 5716, 5717, 5718, 5719, 5720, 5721, 5722, 5723, 5724, 5725, 5741, 5741.1, 5742, 5743, 5744 and 5745.

(5) Section 19 of this act.

(6) Section 21 of this act.

(7) Section 22 of this act.

(8) Section 24 of this act. Explanatory Note. Act 94 reenacted, amended, added or deleted sections 5503, 5505, 5508.1, 5508.2, 5508.3, 5510.1,

5510.2, 5510.3, 5510.4, 5510.5, 5510.6, 5510.7, 5510.8, 5510.9, 5510.10, 5510.11, 5511, 5701, 5701.1, 5702, 5703, 5704, 5705, 5706, 5707, 5708, 5709, 5711, 5712, 5713, 5714, 5715, 5716, 5717, 5718, 5719, 5720, 5721, 5722, 5723, 5724, 5725, 5741, 5741.1, 5742, 5743, 5744 and 5745 of Title 53.
53 Pa.C.S. § 2327 — PA Code / Title 53 / Chapter 23 / Section 2327
Status of existing agencies unaffected.
Status: in_force

This subchapter shall not be construed to require a municipal corporation to abolish an existing commission with a related responsibility or to prevent its establishment.
53 Pa.C.S. § 3059 — PA Code / Title 53 / Chapter 30 / Section 3059
Qualifications of municipal manager.
Status: in_force

The municipal manager shall be chosen by the council on the basis of his executive and administrative qualifications. At the time of his appointment, he need not be a resident of the municipality or this Commonwealth. The municipal manager shall not hold any elective governmental office.
53 Pa.C.S. § 2911 — PA Code / Title 53 / Chapter 29 / Section 2911
Submission of question for election of government study commission.
Status: in_force

(a) General rule.--Whenever authorized by ordinance of the governing body or upon petition of the electors to the county board of electors of the county wherein the municipality is located, an election shall be held upon one of the following questions: Shall a government study commission of (seven, nine or eleven) members be elected to study the existing form of

government of the municipality, to consider the advisability of the adoption of an optional form of government and to recommend whether or not an optional plan of government should be adopted? Shall a government study commission of (seven, nine or eleven) members be elected to study the existing form of government of the municipality, to consider the advisability of the adoption of a home rule charter and, if advisable, to draft and to recommend a home rule charter? Shall a government study commission of (seven, nine or eleven) members be elected to study the existing form of government of the municipality, to consider the advisability of the adoption of an optional form of government or a home rule charter, to recommend the adoption of an optional form of government or to draft and recommend a home rule charter?

(b) Petition for election.--The petition calling for the election shall be in the form required by subsection (e) and shall be signed by electors comprising 5% of the number of electors voting for the office of Governor in the last gubernatorial general election.

(c) Ordinance authorizing election.--Within five days after the final enactment of an ordinance authorizing the election, the municipal clerk or secretary shall file a certified copy of the ordinance with the county board of elections, together with a copy of the question to be submitted to the electors.

(d) Duty of election board.--At the next general or municipal or primary election occurring not less than the 13th Tuesday after the filing of the ordinance or the petition with the county board of elections, it shall cause the appropriate question to be submitted to the electors as other questions are submitted under the act of June 3, 1937 (P.L.1333, No.320), known as the Pennsylvania Election Code.

(e) Requirements for petitions.--A referendum petition under this section shall be filed not later than the 13th Tuesday prior to the election, and the petition and the proceedings therein shall be in the manner and subject to the provisions of the election laws which relate to the signing, filing and adjudication of nomination petitions insofar as those provisions are applicable. No referendum petition may be signed or circulated prior to the 20th Tuesday before the election nor later than the 13th Tuesday before the election. No candidate's nomination petition may be signed or circulated prior to the 13th Tuesday before the election nor later than the tenth Tuesday before the election. Any petition under this section shall be filed on or before the tenth Tuesday before the election. Cross References. Section 2911 is referred to in sections 2923, 2927 of this title.
53 Pa.C.S. § 8866 — PA Code / Title 53 / Chapter 88 / Section 8866
Limitation on rates of specific taxes.
Status: in_force

No taxes levied under the provisions of this chapter or section 8402(c) (relating to scope and limitations) shall be levied by any taxing district on admissions to automobile racing facilities with a seating capacity of more than 25,000 and a continuous race area of one mile or more in excess of the percent collected as of January 1, 2002. The tax base upon which the tax shall be levied shall not exceed 40% of the cost of admission to an automobile racing facility.
53 Pa.C.S. § 8851 — PA Code / Title 53 / Chapter 88 / Section 8851
Board of assessment appeals and board of assessment revision.
Status: in_force

(a) Establishment and membership.--

(1) Counties of the second class A and third class shall, and counties of the fourth through eighth classes may, establish a board to be known as the board of assessment appeals, which shall be composed of three members. The members of the board shall be appointed by the county commissioners to serve for terms of four years each. Vacancies on the board shall be filled by appointment by the county commissioners for the unexpired terms. The salary of the members of the board shall be fixed by the salary board of the county.

(1.1) The county commissioners may, on or after the first organizational meeting occurring after the effective date of this paragraph and every four years thereafter, elect to appoint board members under paragraph (1) for terms of two years each or four years each.

(1.2) The county commissioners shall be prohibited from appointing a member to the board who is an employee of or contractor with the county assessment office or is a party to any contract with the county assessment office other than one that may be created for service as a board member.

(2) In each county of the fourth through eighth classes that has not created a separate board of assessment appeals in accordance with paragraph (1), there is established a board of assessment revision. The county commissioners shall serve as a board of assessment revision. The county commissioner holding the oldest certificate of election shall be the chairman.

(b) Powers and duties of board.--The board has the following powers and duties:

(1) Appoint, with the approval of the county commissioners, clerks, engineers and other employees as necessary.

(2) Promulgate regulations as provided in section 8852 (relating to regulations and training of boards).

(3) Hear and determine appeals, as provided in section 8844 (relating to notices, appeals and certification of values).

(4) Establish the form of the assessment roll as provided in section 8841 (relating to assessment roll and interim revisions).

(5) Prepare annually and submit to the county commissioners an estimate of the expense to be incurred incidental to the carrying out of the provisions of this chapter.

(6) Establish a permanent system of records as required by section 8834 (relating to assessment records system).

(c) Expenses to be paid by county.--The county commissioners shall appropriate annually to the board funds necessary for the payment of salaries, wages and other expenses incurred in carrying out the duties imposed upon the board and its employees by this chapter.

(d) Organization of board meetings; action by majority.--

(1) The members of the board shall meet and organize as a board at the same time and place as the county commissioners meet for the purpose of organizing. The board shall meet from time to time at the call of the chairman or of any member, upon personal notice to each member. No action shall be taken by the board except by a majority vote of all the members of the board, and all actions of the board shall be recorded in writing.

(2) The county commissioners shall appoint a chairman of the board unless the county commissioners serve as the board of assessment revision, in which case the commissioner holding the oldest certificate of election shall be the chairman. (Oct. 24, 2018, P.L.1139, No.155, eff. Jan. 1, 2020) 2018 Amendment. Act 155 amended subsec. (b)(2) and added subsec. (a)(1.1) and (1.2). Cross References. Section 8851 is referred to in section 8802 of this title.
53 Pa.C.S. § 3095 — PA Code / Title 53 / Chapter 30 / Section 3095
Approval of plan.
Status: in_force

If the optional plan, including an additional option or options as provided in section 3091 (relating to designation and applicability of plan), is approved by the voters, the county shall be governed by the provisions of the subchapter providing the basic optional plan and by the provisions of
53 Pa.C.S. § 2301 — PA Code / Title 53 / Chapter 23 / Section 2301
Scope of subchapter.
Status: in_force

This subchapter applies to all local governments.
53 Pa.C.S. § 6012 — PA Code / Title 53 / Chapter 60 / Section 6012
Disposition of proceeds in counties.
Status: in_force

(a) Deposit.--Money collected as a result of the fee imposed under section 6011(a) (relating to affordable housing programs fee in counties) shall be deposited in the general fund of the county.

(b) Allocation.--Money collected as a result of the fee imposed under section 6011(a) shall be allocated as follows:

(1) At least 85% of the money collected shall be set aside in a separate account to be used to fund affordable housing efforts in the county.

(2) Not more than 15% of the money collected may be used by the county for the administrative costs associated with the affordable housing efforts.
53 Pa.C.S. § 8574 — PA Code / Title 53 / Chapter 85 / Section 8574
Income eligibility.
Status: in_force

A claimant shall be eligible for a tax deferral if the claimant and the claimant's spouse have a household income not exceeding the maximum household income eligibility limitations set forth in the act of March 11, 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and Assistance Act. References in Text. The act of March 11, 1971 (P.L.104, No.3), known as the Senior Citizens Rebate and Assistance Act, referred to in this section, was repealed by the act of June 27, 2006, Sp.Sess. 1 (P.L.1873, No.1). The subject matter is now contained in Chapter 13 of the Taxpayer Relief Act. Cross References. Section 8574 is referred to in sections 8572, 8576 of this title.
53 Pa.C.S. § 8822 — PA Code / Title 53 / Chapter 88 / Section 8822
Taxing districts lying in more than one county and choice of assessment ratio.
Status: in_force

(a) General rule.--Except as provided in subsections (b) and (c), if a taxing district lies in more than one county and the respective counties fix different predetermined ratios for the assessment of property, the following shall apply:

(1) The taxing district may levy its taxes on the ratio to actual value used by any one of the counties.

(2) A county, other than the county whose predetermined ratio has been selected in accordance with paragraph (1), shall certify to the taxing district a copy of the assessment roll which shows the actual valuations of properties within the county's portion of the taxing district, so that taxes to be levied on the property may be calculated using the assessed valuation determined by applying the selected predetermined ratio to actual valuation of the property.

(b) Multiple counties.--In the case of school districts lying in more than one county, section 672.1 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, shall apply.

(c) Annexation.--If land in one county has been annexed to a borough in another county, the following shall apply:

(1) For county tax purposes, the lands and properties within the borough shall be assessed by the county assessment office of the county in which the lands and properties are located.

(2) For borough and school tax purposes, all lands and properties within the borough, regardless of the county in which they are located, shall be assessed by the county assessment office of the county that assessed lands and properties within the borough prior to the annexation.
53 Pa.C.S. § 2522 — PA Code / Title 53 / Chapter 25 / Section 2522
Filing of referendum ordinance.
Status: in_force

(a) Election officials.--The referendum ordinance shall be filed with the election officials at least 90 days prior to the next primary or general election.

(b) Department of Community and Economic Development.--When the ordinances are filed with the election officials, copies of the referendum ordinance shall be immediately filed with the Department of Community and Economic Development. (May 5, 1998, P.L.301, No.50, eff. 60 days) 1998 Amendment. Act 50 amended subsec. (b).
53 Pa.C.S. § 8122 — PA Code / Title 53 / Chapter 81 / Section 8122
Limitation on amount of tax anticipation notes.
Status: in_force

(a) General rule.--No local government unit shall authorize or issue tax anticipation notes in any one fiscal year which in the aggregate shall exceed 85% of:

(1) In the case of notes solely payable from and secured by a pledge of taxes, the amount of the taxes levied for the current fiscal year.

(2) In the case of notes solely payable from and secured by a pledge of revenues other than tax revenues, the amount of the revenues pledged.

(3) In the case of notes payable from and secured by a pledge of taxes and other revenues, the sum of the taxes levied and the revenues pledged. The taxes or revenues or both shall be certified, pursuant to section 8126 (relating to certification as to taxes and revenues to be collected), as remaining to be collected or received in the fiscal year during the period when the notes will be outstanding. The certificate shall be as of a date not more than 30 days prior to and no later than the date of the vote on the resolution authorizing the issue and sale of the tax anticipation notes.

(b) Computation of notes outstanding.--In computing the aggregate amount of tax anticipation notes outstanding at any given time during the fiscal year for the purpose of the limitation imposed by this section, allowance shall be made for notes that have already been fully paid and for amounts already paid into appropriate sinking funds, if any. Cross References. Section 8122 is referred to in section 8127 of this title.
53 Pa.C.S. § 3121 — PA Code / Title 53 / Chapter 31 / Section 3121
Appointment of members of boards and commissions.
Status: in_force

The appointment power of the chief executive of the municipality under any of the plans authorized by this subpart shall include the appointment of members of boards and commissions authorized by this subpart, by law or by action of municipal council. All such appointments shall be with the advice and consent of a majority of municipal council.
53 Pa.C.S. § 8244 — PA Code / Title 53 / Chapter 82 / Section 8244
Effect of debt limits on refunding nonelectoral bonds or notes or lease rental debt.
Status: in_force

If any debt originally incurred was lawfully incurred and issued and, at the time the debt was incurred, the portion constituting nonelectoral debt or lease rental debt was within the limitations imposed thereon by law, the issue of refunding bonds or notes or the adjustment of lease rentals in respect of the debt shall be lawful and valid, notwithstanding that the aggregate of outstanding debt shall thereby exceed the then applicable limitations set by section 8022 (relating to limitations on incurring of other debt), which limitations shall be deemed increased but only to the extent necessary to effectuate and amortize the refunding lawfully. Any portion of the refunding bonds, notes or obligations may be excluded from nonelectoral debt or lease rental debt, either as subsidized debt or self-liquidating debt, in accordance with the procedure provided in Subchapter B of Chapter 80 (relating to limitations on debt of local government units).
53 Pa.C.S. § 3017 — PA Code / Title 53 / Chapter 30 / Section 3017
Amended budget.
Status: in_force

During January next following any municipal election, the executive (mayor) may submit an amended budget to council. Council shall consider it in the same manner as provided in section 3016 (relating to form and adoption of budget), but final consideration of the amended budget shall be completed by February 15 of the same year.
53 Pa.C.S. § 2342 — PA Code / Title 53 / Chapter 23 / Section 2342
Definitions.
Status: in_force

The following words and phrases when used in this subchapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

"Commission." A regional planning commission created in accordance with the terms of this subchapter.

"Governing body." The body or board authorized by law to enact ordinances or adopt resolutions for the municipality.

"Region." An area comprised of two or more municipalities which have joined in creating a regional planning commission.
53 Pa.C.S. § 8429 — PA Code / Title 53 / Chapter 84 / Section 8429
Application of payments.
Status: in_force

Unless otherwise specified by the taxpayer, all voluntary payments of an eligible tax shall be prioritized by the local taxing authority as follows:

(1) Tax.

(2) Interest.

(3) Penalty.

(4) Any other fees or charges.
53 Pa.C.S. § 8221 — PA Code / Title 53 / Chapter 82 / Section 8221
Creation of sinking funds and deposits, reserves and surplus funds.
Status: in_force

(a) General rule.--Every local government unit having outstanding any bonds or notes, other than tax anticipation notes and other than notes issued under section 8109 (relating to small borrowing for capital purposes), shall create forthwith, subject to the terms of any existing contracts with the holders of such bonds or notes, and every local government unit issuing any bonds or notes shall create simultaneously with or prior to the delivery of the bonds or notes, and thereafter maintain until the bonds or notes are paid in full, a sinking fund:

(1) for the aggregate or for one or more issues or series of its general obligation bonds and notes; and

(2) separately for each project or combination of projects financed by revenue or guaranteed revenue bonds or notes as to which different revenues are pledged. If a sinking fund is established for more than one issue of bonds, a separate debt service account for each issue may be established in the sinking fund. The sinking fund shall be maintained with a bank, trust company or bank and trust company located and lawfully conducting a banking or trust business in this Commonwealth and appointed from time to time as a sinking fund depository.

(b) Deposit of moneys.--Moneys for the payment of taxes assumed and principal and interest on outstanding bonds or notes shall be deposited in the applicable sinking fund or sinking fund account from the sources, at the times and in the amounts provided in any contract with the holders of the bonds and notes but, in any event, prior to the time when payment of the taxes, principal and interest become due and payable. All moneys deposited in sinking funds as required by this subpart and all investments and proceeds of investments thereof shall, without further action or filing, be subject to a perfected security interest for the holders of the bonds or notes for which the sinking fund is held until the money or investments have been properly disbursed or sold.

(c) Revenues from use of capital project.--A local government unit pledging the rates, rentals, receipts, charges and tolls from the use of a capital project for the security of revenue or guaranteed revenue bonds or notes may by ordinance provide for the deposit thereof as and when received in the sinking fund for the project.

(d) Other funds and accounts.--A local government unit may provide by ordinance for the creation and maintenance of other accounts in the sinking fund or of other funds for revenue or guaranteed revenue bonds or notes, including operating accounts or funds for financed projects, reserve accounts or funds for various purposes, a bond or note redemption account or fund and a surplus account or fund, and may prescribe the purposes for which the moneys and investments in each account or fund may be withdrawn and the amounts, times and sources of deposits therein. No ordinance shall restrict the application of the rates, receipts, charges and tolls received in respect of a capital project or combined capital projects, exclusive of assessments and contributions for capital improvements, in any fiscal year in excess of the amount required during the year for operating expenses, plus 140% or such lesser percent as may be fixed by ordinance of the amount required to be deposited during the year from the revenues in the applicable sinking

fund for the payment, at maturity or scheduled mandatory redemption, of the principal of and interest on the related bonds or notes. This excess shall at all times be available for use by the local government unit for any lawful purpose, and no contract with the holders of bonds or notes shall provide to the contrary. Cross References. Section 8221 is referred to in section 8002 of this title.
53 Pa.C.S. § 3072 — PA Code / Title 53 / Chapter 30 / Section 3072
Officers.
Status: in_force

Each municipality shall be governed by an elected executive (mayor) and council members, an elected district attorney in the case of counties and, if so provided under the plan, an elected treasurer or elected controller and any other officers as shall be appointed pursuant to this subchapter, general law or ordinance.
53 Pa.C.S. § 717 — PA Code / Title 53 / Chapter 7 / Section 717
Judicial ascertainment procedure.
Status: in_force

(a) Appointment.--Upon application by petition under section 716 (relating to petition and establishment of disputed boundaries by judicial ascertainment), the court shall appoint three impartial individuals as commissioners, one of whom must be a surveyor or registered engineer.

(b) Hearing.--After providing notice to interested parties and upon publication of the petition, as directed by the court, the commissioners shall hold a hearing and view the disputed lines and boundaries.

(c) Stay of proceedings.--In the event that the governing body of a municipal corporation notifies the court that the impacted municipal corporations intend to resolve the disputed boundary by agreement under this act, the court shall stay any proceedings under this section for 90 days. A stay may be extended at the discretion of the court if it appears that the impacted parties are pursuing an agreement in good faith.

(d) Report.--A majority of the commissioners shall issue the report and recommendations to the court, accompanied by a plot or draft of the lines and boundaries proposed to be ascertained and established if the lines and boundaries cannot be fully designated by natural lines or boundaries.

(e) Exceptions.--Exceptions to the report under subsection

(d) may be filed within 30 days after the filing of the report by an interested person or political subdivision. The court shall set and provide notice of a hearing on the exceptions. After a hearing under this subsection, the court may sustain or dismiss the exceptions. If the court has sustained the exceptions, the court may refer the report back to the same or new commissioners with the authority to make another report.

(f) Decree.--If no exceptions are filed within 30 days after the filing of the report, or the exceptions have been dismissed, the court shall confirm the report. If a report is confirmed, the court shall:

(1) Enter a decree ascertaining and establishing the lines and boundaries as shown in the report.

(2) Direct publication of the decree under paragraph

(1).

(3) Order that the boundary line be marked by appropriate monuments.

(g) Compensation, expenses and costs.--The compensation and expenses of commissioners appointed under subsection (a) shall be in a reasonable amount as approved by the court. The court

shall, by order, provide how costs and expenses of the proceedings shall be paid and may assess the costs individually or in apportioned amounts against the following:

(1) The petitioners.

(2) Any interested municipal corporation.
53 Pa.C.S. § 3171 — PA Code / Title 53 / Chapter 31 / Section 3171
Repeal of optional plan and establishment of new form of government.
Status: in_force

(a) General rule.--The procedure for repeal of an optional plan shall be the same as for adoption of an optional plan as

provided in Subchapter B of Chapter 29 (relating to procedure for adoption of home rule charter or optional plan of government), excluding the procedure provided in sections 2942 (relating to initiation of amendment by electors or council), 2943 (relating to petition for referendum or ordinance proposing amendment) and 2944 (relating to time and manner of submission of question). Whenever the electors, by a majority vote of those voting on the question, vote in favor of repeal of an optional plan and the establishment of a particular form of government, the municipality shall be governed under the form of government selected by the electors. The form of government so approved shall take effect on the first Monday of January following the municipal election at which the elective officials of the form of government selected by the electors shall have been elected. The government study commission shall provide in its report for the new form of government to be established.

(b) Amendment procedure.--This section does not prohibit or limit the procedure provided in sections 2942, 2943 and 2944 to amend an optional plan.
53 Pa.C.S. § 8421 — PA Code / Title 53 / Chapter 84 / Section 8421
Short title of subchapter.
Status: in_force

This subchapter shall be known and may be cited as the Local Taxpayers Bill of Rights Act.
53 Pa.C.S. § 8712 — PA Code / Title 53 / Chapter 87 / Section 8712
Collections.
Status: in_force

Any school district imposing a tax under section 8711 (relating to earned income and net profits tax) shall designate the tax officer who is appointed under section 10 of the Local Tax Enabling Act, or otherwise by law, as the collector of the earned income and net profits tax. In the performance of the tax collection duties under this subchapter, the designated tax officer shall have all the same powers, rights, responsibilities and duties for the collection of the taxes which may be imposed

under the Local Tax Enabling Act, Subchapter C of Chapter 84 (relating to local taxpayers bill of rights) or as otherwise provided by law.
53 Pa.C.S. § 2983 — PA Code / Title 53 / Chapter 29 / Section 2983
Retention of existing form of government when electors disapprove proposal.
Status: in_force

In case the electors of any municipality disapprove a proposal to adopt a home rule charter or an optional plan of

government, the municipality shall retain its existing form of government.