Pennsylvania Consolidated & Unconsolidated Statutes
Chapter 7 - Alteration of Territory or Corporate Entity and
Section 722 - Collection of taxes levied prior to change of boundary and authorized expenditures

(a) Taxes.--All taxes assessed and levied against property in an impacted territory prior to the effective date of the boundary change shall be paid to the municipality which levied the tax, and the collection and enforcement of taxes under this subsection shall be as though the change of boundary had not taken place.
(b) Expenditures.--A municipality initiating a boundary change by ordinance under this subchapter is authorized to make reasonable expenditures for surveys required to describe the property under consideration or for any other necessary purpose.

Structure Pennsylvania Consolidated & Unconsolidated Statutes