(a) General rule.--If proceedings for the incurring of debt represented by bonds or notes or by a lease, guaranty, subsidy contract or other agreement evidencing the acquisition of a capital asset, for the issuance of tax anticipation notes or for the exclusion of debt as self-liquidating or subsidized, have been taken by a local government unit, the local government unit or any taxpayer of the local government unit or other interested party may file with the department a petition for a declaratory order asserting the validity or a complaint asserting the invalidity of the proceedings or any part thereof.
(b) Time for filing.--A complaint asserting the invalidity of the proceedings or part thereof taken under section 8109 (relating to small borrowing for capital purposes) may be filed not later than one year after final adoption of the resolution authorizing the debt. Any such complaint asserting the invalidity of the proceedings or part thereof excluding debt as self-liquidating under section 8025 (relating to exclusion of self-liquidating debt evidenced by revenue bonds or notes to determine net nonelectoral debt) or authorizing tax anticipation notes under Subchapter B of Chapter 81 (relating to tax anticipation notes and funding debt) may be filed at any time not later than 15 days after the filing with the department of the documents required by section 8025 or of the proceedings pursuant to section 8126 (relating to certification as to taxes and revenues to be collected), as the case may be. A complaint asserting the invalidity of any such proceedings or part thereof in cases in which, under this subpart, the approval or deemed approval of the department is required may be filed with the department not later than the later of:
(1) fifteen days after the date of the submission of the proceedings by the local government unit to the department for approval even though the proceeding may be subject to correction as provided in section 8205 (relating to certificate of disapproval and correction of proceedings) or otherwise; or
(2) five days after the date of the last submission of any corrected document or certification to the department.
(c) Departmental approval pending proceeding.--If a petition for a declaratory order or complaint is filed in respect of proceedings requiring the approval of the department after the submission of the proceedings to the department but prior to approval, disapproval or deemed approval, the department shall not be deemed to have approved the proceedings during the pendency of the matter before the department.
(d) Jurisdiction and authority of department.--The department has exclusive jurisdiction to hear and determine all procedural and substantive matters arising from the proceedings of a local government unit taken under this subpart, including the regularity of the proceedings, the validity of the bonds, notes, tax anticipation notes or other obligations of the local government unit and the legality of the purpose for which the obligations are to be issued. If a local government unit files a petition for a declaratory order with the department relating to proceedings, the department may require service by publication on taxpayers as the circumstances warrant. In all other respects the proceedings before the department shall be governed by regulations of the department. The department may, after appropriate proceedings in accordance with its regulations, approve or disapprove the proceedings of the local government unit or to direct correction as provided in section 8205. A determination by the department under this subpart shall, except as provided in this subsection, be conclusive and binding as to all procedural and substantive matters which were or could have been presented to the department hereunder. All determinations by the department under this subpart are reviewable as provided in 2 Pa.C.S. Ch. 7 (relating to judicial review).
Cross References. Section 8211 is referred to in section 8209 of this title.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY
Chapter 82 - Miscellaneous Provisions
Section 8202 - Filing of statements of noncompletion of sale with department
Section 8203 - Fees for filing
Section 8204 - Certificate of approval of transcript
Section 8205 - Certificate of disapproval and correction of proceedings
Section 8206 - Effect of failure of timely action by department
Section 8207 - Records of department
Section 8209 - Finality of proceedings as to validity of instruments
Section 8210 - Power of department to define terms, issue rules and regulations and prescribe forms
Section 8211 - Petitions for declaratory orders and complaints to department
Section 8221 - Creation of sinking funds and deposits, reserves and surplus funds
Section 8222 - Assessment fund
Section 8223 - Duty of treasurer
Section 8224 - Deposit and investment of moneys in sinking funds and other funds
Section 8225 - Management of sinking and other funds
Section 8226 - Inspection of sinking funds and orders to comply
Section 8227 - Sinking fund not required for small borrowings
Section 8241 - Power to refund
Section 8242 - Treatment of costs upon refunding
Section 8243 - Limitation on extending term of debt by refunding
Section 8244 - Effect of debt limits on refunding nonelectoral bonds or notes or lease rental debt
Section 8245 - Refunding of electoral debt
Section 8246 - Procedure for authorization, sale, issue and approval of refunding bonds or notes
Section 8247 - Special limitation on refunding of funding debt
Section 8248 - Approval of refunding by the electors
Section 8249 - Refunding with bonds of another type
Section 8251 - Cessation of interest on called bonds or notes
Section 8261 - Failure to budget debt service
Section 8262 - Failure to pay principal or interest
Section 8263 - Trustee for bondholders
Section 8264 - Receiver for revenue projects
Section 8265 - Costs of suits or proceedings
Section 8266 - Distribution of moneys realized for bondholders
Section 8271 - Failure to obey sinking fund directive of department
Section 8281 - Qualified interest rate management agreements
Section 8282 - Covenant to pay amounts due under qualified interest rate management agreements