8 Pennsylvania Consolidated Statutes Chapter 13 - Taxation And Finance

• Chapter Notes
• Section 1301 - Fiscal Year
  The fiscal year of every borough shall coincide with the calendar year, beginning January 1 and ending December 31.
• Section 1302 - Tax Levy
  (a) Authority.--The council of the borough shall have power, by ordinance, to levy and collect annually a tax not exceeding 30 mills for general...
• Section 1302.1 - Different And Separate Tax Levies
  (a) General rule.--A borough may in any year levy separate and different rates of taxation for municipal purposes on all real estate classified as...
• Section 1303 - Special Levy To Pay Debts
  In addition to the levies provided for in section 1302.1 (relating to different and separate tax levies), if the council refuses or neglects to...
• Section 1304 - Special Road Fund Tax
  (a) Authority.--Any borough shall be empowered, within its general power to levy taxes, to collect annually a tax upon all real property taxable for...
• Section 1305 - Date Tax Duplicate To Issue
  Council shall, within 30 days after adoption of the budget or within 30 days after receipt of the assessment roll from the county, whichever...
• Section 1306 - Additions And Revisions To Duplicates
  (a) Inspection and reassessment.--If in any borough there is any construction of a building or buildings not otherwise exempt as a dwelling after the...
• Section 1307 - Preparation Of Budget
  Beginning at least 30 days prior to the adoption of the budget, a proposed budget or annual estimate of revenues and expenditures for the...
• Section 1308 - Notice Of Proposed Budget And Penalty
  (a) Notice.--Notice that the proposed budget is available for inspection shall be published by the borough secretary in a newspaper of general circulation, except...
• Section 1309 - Revision And Completion Of Budget
  After the expiration of the ten days, council shall make the revision in the budget as deemed advisable. The budget must be as comprehensive...
• Section 1310 - Adoption Of Budget
  Upon completion of the budget containing the estimated receipts and expenditures, the council shall adopt the budget by motion of the council, which may...
• Section 1310.1 - Tax Ordinance
  After council has adopted the budget, it is the duty of the council to enact an ordinance levying the taxes referred to in this...
• Section 1311 - Amending Budget And Notice
  During the month of January next following a municipal election, the council of a borough may amend the budget and the levy and tax...
• Section 1312 - Modification Of Budget And Supplemental Appropriations And Transfers
  The council in its reasonable discretion may, in any year, by motion, modify the budget after its final adoption. New appropriations, supplementary appropriations and...
• Section 1313 - Payment From Borough Funds
  The payments made by the council from the borough funds must be made by proper borough orders, drawn upon the treasurer. No borough order...
• Section 1313.1 - Creation Of Special Funds And Investments
  Council may set aside in a separate fund any money received out of or from the sale, lease or other disposition of any borough...
• Section 1314 - Uniform Financial Report And Forms
  (a) Preparation of uniform forms.--The uniform forms for the annual financial statement required to be made by the auditors or the controller must be...
• Section 1315 - Capital Improvements To Certain Public Service Facilities
  (a) Authority.--For the purpose of financing the cost and expense or its share of the cost and expense of capital improvements, including the purchase...
• Section 1316 - Investment Of Funds
  (a) Duty of council.--Council shall invest borough funds consistent with sound business practice. (b) Investment program.--Council shall provide for an investment program subject to...
• Section 1317 - (Reserved)

Last modified: October 8, 2016