Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY

Section 8116 - Unfunded actuarial accrued liability - condition precedent (Repealed) - 2016 Repeal. Section 8116 was repealed July 20, 2016, P.L.849,...

Section 8148 - Deeds of trust and other agreements with bondholders and noteholders - (a) General rule.--A local government unit shall have the power...

Section 8149 - Negotiable qualities of bonds and notes - (a) Securities.--Bonds or notes issued pursuant to this subpart, including...

Section 8150 - Temporary bonds or notes or interim receipts - Pending the preparation of definitive bonds or notes, including tax...

Section 8161 - Manner of sale of bonds or notes - (a) General rule.--Except as otherwise specifically provided in this subpart...

Section 8162 - Contents of public advertisement and of official notice of sale - (a) Advertisement.--The advertisement of the availability of the official notice...

Section 8163 - Proposals for purchase - Every bid or proposal for bonds or notes shall be...

Section 8164 - Opening of bids - In the case of public sale, at the time and...

Section 8165 - Determination of highest and best bid - (a) General rule.--The highest responsible bidder shall be the one...

Section 8166 - Required bid security - In the case of public sale, bid security shall be...

Section 8167 - Reserved right to reject bids - Every official notice of sale of bonds or notes shall...

Section 8168 - Failure to receive conforming bid - If bonds or notes are advertised for public sale and...

Section 8169 - Determination of net interest cost and net interest rate - (a) Net interest cost.--Net interest cost may be determined by...

Chapter 82 - Miscellaneous Provisions

Extra - Chapter Notes - Enactment. Chapter 82 was added December 19, 1996, P.L.1158, No.177,...

Section 8201 - Certification to department of bond or note transcript or lease, guaranty, subsidy contract or other agreement - (a) General rule.--The governing body of each local government unit...

Section 8202 - Filing of statements of noncompletion of sale with department - If settlement for an issue of bonds or notes or...

Section 8203 - Fees for filing - Every filing with the department shall be accompanied by a...

Section 8204 - Certificate of approval of transcript - The department shall, upon receipt of any bond or note...

Section 8205 - Certificate of disapproval and correction of proceedings - If the department, upon completion of its examination, finds it...

Section 8206 - Effect of failure of timely action by department - If the local government unit has submitted a filing to...

Section 8207 - Records of department - (a) Retention period.--The department shall keep all proceedings on file...

Section 8208 - Invalidity of instruments which are delivered without compliance with requirements or conditions precedent to issuance or delivery - (a) General rule.--In all cases in which the approval of...

Section 8209 - Finality of proceedings as to validity of instruments - (a) General rule.--Where a certificate of approval has been issued...

Section 8210 - Power of department to define terms, issue rules and regulations and prescribe forms - Subject to the definitions in section 8002 (relating to definitions),...

Section 8211 - Petitions for declaratory orders and complaints to department - (a) General rule.--If proceedings for the incurring of debt represented...

Section 8221 - Creation of sinking funds and deposits, reserves and surplus funds - (a) General rule.--Every local government unit having outstanding any bonds...

Section 8222 - Assessment fund - If a local government unit issues bonds or notes as...

Section 8223 - Duty of treasurer - The treasurer of each local government unit shall deposit into...

Section 8224 - Deposit and investment of moneys in sinking funds and other funds - (a) Deposit with financial institutions.--Any moneys in sinking funds and...

Section 8225 - Management of sinking and other funds - The management and control of sinking and other funds and...

Section 8226 - Inspection of sinking funds and orders to comply - (a) General rule.--The department may from time to time audit...

Section 8227 - Sinking fund not required for small borrowings - A local government unit may, but shall not be required...

Section 8241 - Power to refund - (a) General rule.--Subject to the provisions of the outstanding bonds,...

Section 8242 - Treatment of costs upon refunding - (a) General rule.--In any refunding, a principal amount of refunding...

Section 8243 - Limitation on extending term of debt by refunding - (a) General rule.--Subject to the terms of section 8247 (relating...

Section 8244 - Effect of debt limits on refunding nonelectoral bonds or notes or lease rental debt - If any debt originally incurred was lawfully incurred and issued...

Section 8245 - Refunding of electoral debt - A local government unit may, by action of its governing...

Section 8246 - Procedure for authorization, sale, issue and approval of refunding bonds or notes - Bonds or notes issued for refunding purposes shall be authorized,...

Section 8247 - Special limitation on refunding of funding debt - A debt incurred for funding purposes pursuant to section 8130...

Section 8248 - Approval of refunding by the electors - The governing body of any local government unit may also...

Section 8249 - Refunding with bonds of another type - Subject to the limitations of section 8022 (relating to limitations...

Section 8250 - Use of proceeds of refunding bonds and when refunded bonds are no longer deemed outstanding - (a) General rule.--The proceeds of refunding bonds, together with any...

Section 8251 - Cessation of interest on called bonds or notes - Upon the date fixed for redemption, if the irrevocable deposit...

Section 8261 - Failure to budget debt service - If a local government unit having outstanding any general obligation...

Section 8262 - Failure to pay principal or interest - (a) General rule.--If a local government unit fails or neglects...

Section 8263 - Trustee for bondholders - (a) Appointment.--Notwithstanding any provision in the bonds or notes or...

Section 8264 - Receiver for revenue projects - (a) Appointment.--A trustee for the holders of defaulted bonds or...

Section 8265 - Costs of suits or proceedings - In any suit, action or proceeding by or on behalf...

Section 8266 - Distribution of moneys realized for bondholders - Moneys or funds collected for the holders of defaulted bonds...

Section 8271 - Failure to obey sinking fund directive of department - Any officer or any member of the governing body of...

Section 8281 - Qualified interest rate management agreements - (a) General rule.-- (1) Except as set forth in paragraph...

Section 8282 - Covenant to pay amounts due under qualified interest rate management agreements - (a) Contents.--The local government unit shall include in a qualified...

Section 8283 - Remedies - (a) Failure to budget amounts due under a qualified interest...

Section 8284 - Notice and retention of records - (a) Notice.-- (1) The local government unit shall file with...

Section 8285 - Financial reporting - A local government unit which has entered into a qualified...

Chapter 84 - General Provisions

Extra - Chapter Notes - Enactment. Chapter 84 was added May 5, 1998, P.L.301, No.50,...

Section 8401 - Definitions - The following words and phrases when used in this subpart...

Section 8402 - Scope and limitations - (a) General rule.--Except as provided in subsections (b), (c), (d),...

Section 8403 - Preemption - No act of the General Assembly will vacate or preempt...

Section 8404 - Certain rates of taxation limited - If a municipality and school district both impose an earned...

Section 8405 - Applicability - It is the intent of the General Assembly that no...

Section 8421 - Short title of subchapter - This subchapter shall be known and may be cited as...

Section 8422 - Definitions - The following words and phrases when used in this subchapter...

Section 8423 - Disclosure statement - (a) Contents.--The local taxing authority shall prepare a statement which...

Section 8424 - Requirements for requests - (a) Minimum time periods for taxpayer response.-- (1) The taxpayer...

Section 8425 - Refunds of overpayments - (a) General rule.--A taxpayer who has paid an eligible tax...

Section 8426 - Interest on overpayment - (a) General rule.--All overpayments of tax due a local taxing...

Section 8427 - Notice of basis of underpayment - A local taxing authority shall notify the taxpayer in writing...

Section 8428 - Abatement of certain interest and penalty - (a) Errors and delays.--In the case of any underpayment, the...

Section 8429 - Application of payments - Unless otherwise specified by the taxpayer, all voluntary payments of...

Section 8430 - Administrative appeals - A political subdivision levying an eligible tax shall establish an...

Section 8431 - Petitions - (a) Filing.--A petition is timely filed if the letter transmitting...

Section 8432 - Practice and procedure - Practice and procedure under this subchapter shall not be governed...

Section 8433 - Decisions - Decisions on petitions submitted under this subchapter shall be issued...

Section 8434 - Appeals - Any person aggrieved by a decision under this chapter who...

Section 8435 - Equitable and legal principles to apply - Decisions under this chapter may be made according to principles...

Section 8436 - Installment agreements - (a) Authorization.--A local taxing authority may enter into written agreements...

Section 8437 - Confidentiality of tax information - Any information gained by a local taxing authority as a...

Section 8438 - Taxes on real property - Except as provided in section 8426 (relating to interest on...

Chapter 85 - Assessments of Persons and Property

Extra - Chapter Notes - Enactment. Chapter 85 was added May 5, 1998, P.L.301, No.50,...

Section 8561 - Scope of subchapter - This subchapter relates to assessments in cities and counties of...

Section 8562 - Definitions - The following words and phrases when used in this subchapter...

Section 8563 - Tax rates - (a) General rule.--Notwithstanding the provisions of section 696(h) of the...

Section 8564 - Installment payments - The governing body of a county of the first class...

Section 8565 - Assessments and appeals for certain tax years - (a) Legislative findings.--The General Assembly finds and declares as follows:...

Section 8571 - Short title of subchapter - This subchapter shall be known and may be cited as...

Section 8572 - Definitions - The following words and phrases when used in this subchapter...

Section 8573 - Authority - All political subdivisions shall have the power and authority to...

Section 8574 - Income eligibility - A claimant shall be eligible for a tax deferral if...

Section 8575 - Tax deferral - (a) Amount.--An annual real estate tax deferral granted under this...

Section 8576 - Application procedure - (a) Initial application.--Any person eligible for a tax deferral under...

Section 8577 - Contents of application - Any application for a tax deferral distributed to persons shall...

Section 8578 - Attachment and satisfaction of liens - (a) Nature of lien.--All taxes deferred under this subchapter shall...

Section 8581 - Short title of subchapter - This subchapter shall be known and may be cited as...

Section 8582 - Definitions - The following words and phrases when used in this subchapter...

Section 8583 - Exclusion for homestead property - (a) General rule.--The governing body of a political subdivision may...

Section 8584 - Administration and procedure - (a) Application; determinations.--The owner or owners of real property seeking...

Section 8585 - Exclusion for farmstead property - (a) Authorization.--The exclusion for farmstead property shall be authorized pursuant...

Section 8586 - Limitations - (a) Limit on exclusion.-- (1) In accordance with the limits...

Section 8587 - Uniform application - An application form for use by assessors under section 8584(a)...

Section 8588 - Applicability - Notwithstanding the provisions of section 8405 (relating to applicability), the...

Chapter 86 - Taxation for Public Transportation

Extra - Chapter Notes - Enactment. Chapter 86 was added July 18, 2007, P.L.169, No.44,...

Section 8601 - Scope of chapter - This chapter relates to local funding for sustainable mobility options.

Section 8602 - Local financial support - (a) Imposition.--Notwithstanding any other provision of law, a county of...

Chapter 87 - Other Subjects of Taxation

Extra - Chapter Notes - Enactment. Chapter 87 was added May 5, 1998, P.L.301, No.50,...

Section 8701 - General tax authorization - (a) General rule.--Subject to sections 8703 (relating to adoption of...

Section 8702 - Continuity of tax - The earned income and net profits tax levied under the...

Section 8703 - Adoption of referendum - (a) General rule.-- (1) In order to levy an earned...

Section 8704 - Public referendum requirements for increasing property taxes previously reduced - (a) General rule.--Except as provided in subsections (c) and (d),...

Section 8705 - Local tax study commission - (a) Appointment.--A governing body may appoint a local tax study...

Section 8706 - Property tax limits on reassessment - After any county makes a countywide revision of assessment of...

Section 8711 - Earned income and net profits tax - A school district shall have the power to levy, assess...

Section 8712 - Collections - Any school district imposing a tax under section 8711 (relating...

Section 8713 - Credits - (a) General rule.--The provisions of section 14 of the Local...

Section 8714 - Earned income and net profits tax exemption - A school district that imposes an earned income and net...

Section 8715 - Rules and regulations - Taxes imposed under section 8711 (relating to earned income and...

Section 8716 - Procedure and administration - In order to levy the tax under section 8711 (relating...

Section 8717 - Disposition of earned income and net profits tax revenue - The disposition of revenue from an earned income and net...

Section 8721 - Hotel room rental (Repealed) - 2016 Repeal. Section 8721 was repealed April 20, 2016, P.L.134,...

Section 8722 - Local option cigarette tax in school districts of the first class - (a) Authorization.--The following shall apply: (1) A school district may,...

Section 8723 - Local sales tax revenues in cities of the first class - Notwithstanding the provisions of section 696 of the act of...

Chapter 88 - Consolidated County Assessment

Extra - Chapter Notes - Enactment. Chapter 88 was added October 27, 2010, P.L.895, No.93,...

Section 8801 - Short title and scope of chapter - (a) Short title.--This chapter shall be known and may be...

Section 8802 - Definitions - The following words and phrases when used in this chapter...

Section 8803 - Excluded provisions - Except as otherwise provided in this chapter, this chapter does...

Section 8804 - Construction of chapter - (a) Dates mandatory.--All dates specified in this chapter for the...

Section 8811 - Subjects of local taxation - (a) Subjects of taxation enumerated.--Except as provided in subsection (b),...

Section 8812 - Exemptions from taxation - (a) General rule.--The following property shall be exempt from all...

Section 8813 - Temporary tax exemption for residential construction - New single and multiple dwellings constructed for residential purposes and...

Section 8814 - Temporary assessment change for real estate subject to sewer connection ban order - When a department or agency of the Commonwealth or a...

Section 8815 - Catastrophic loss - (a) General rule.--Persons who have suffered catastrophic losses to their...

Section 8816 - Clerical and mathematical errors - (a) Correction.--If, through mathematical or clerical error, an assessment is...

Section 8817 - Changes in assessed valuation - (a) General rule.--In addition to other authorization provided in this...

Section 8818 - Assessment of lands divided by boundary lines - (a) Assessment of lands divided by county boundary lines.-- (1)...

Section 8819 - Separate assessment of coal and surface - The county assessment office shall assess coal and surface separately...

Section 8820 - Assessment of real estate subject to ground rent or mortgage - All real estate subject to ground rent or mortgage shall...

Section 8821 - Assessment of mobile homes and manufactured homes - (a) Duty.--It shall be the duty of the county assessment...

Section 8822 - Taxing districts lying in more than one county and choice of assessment ratio - (a) General rule.--Except as provided in subsections (b) and (c),...

Section 8823 - Limitation on tax increase after countywide reassessment - (a) Scope.-- (1) Except as set forth in paragraph (2),...

Section 8831 - Chief assessor - (a) Appointment.--In each county, a chief assessor shall be appointed....

Section 8832 - Subordinate assessors - (a) Hiring and compensation.--The chief assessor, with the approval of...

Section 8833 - Solicitor - The board may appoint an attorney as solicitor to the...

Section 8834 - Assessment records system - It shall be the duty of the county assessment office...

Section 8841 - Assessment roll and interim revisions - (a) Preparation of assessment roll.--Annually, on or before the first...

Section 8842 - Valuation of property - (a) Predetermined ratio.--The county assessment office shall assess real property...

Section 8843 - Spot reassessment - The county assessment office is prohibited from engaging in the...

Section 8844 - Notices, appeals and certification of values - (a) Notices.--The county assessment office shall mail to each record...

Section 8845 - Service of notices - No defect in service of any notice shall be sufficient...

Section 8846 - Notice of changes given to taxing authorities - If the county assessment office makes any change in the...

Section 8847 - Application of assessment changed as result of appeal - (a) General rule.--Except as provided in subsection (b), for purposes...

Section 8848 - Special provisions relating to countywide revisions of assessments - (a) Notice requirements.--If any county proposes to institute a countywide...

Section 8851 - Board of assessment appeals and board of assessment revision - (a) Establishment and membership.-- (1) Counties of the second class...

Section 8852 - Regulations and training of boards - (a) Regulations.--Subject to the approval of the county commissioners, the...

Section 8853 - Auxiliary appeal boards - (a) Establishment and authority.--The county commissioners may establish temporary auxiliary...

Section 8854 - Appeals to court - (a) Court of common pleas.-- (1) Following an appeal to...

Section 8855 - Appeals by taxing districts - A taxing district shall have the right to appeal any...

Section 8861 - Submission of permit and substantial improvement information to the county assessment office and civil penalty - (a) Permit.--Every municipality, third-party agency or the Department of Labor...

Section 8862 - Recorder of deeds to furnish record of conveyances, compensation - (a) Maintaining information.--For every deed or conveyance of land recorded,...

Section 8862.1 - Grantees of real property to register deed with chief assessor - It shall be the duty of every grantee of real...

Section 8863 - Assessment of property of decedent's estates - If an individual dies leaving real or personal property which,...

Section 8864 - Assessment of personal property - If personal property is subject to taxation for county purposes...

Section 8865 - Assessment of occupations - (a) Occupation taxes.--In accordance with the act of August 9,...

Section 8866 - Limitation on rates of specific taxes - No taxes levied under the provisions of this chapter or...

Section 8867 - Prohibition on certain levies - Notwithstanding the provisions of this chapter, the act of December...

Section 8868 - Optional use by cities - (a) Election.--A city in any county to which this chapter...

Chapter 89 - Payment and Collection of Taxes

Extra - Chapter Notes - Enactment. Chapter 89 was added May 5, 1998, P.L.301, No.50,...

Section 8921 - Confidentiality of tax information - (a) General rule.--Any information gained by a city of the...

Chapter 91 - Municipal Pensions

Extra - Chapter Notes - Enactment. Chapter 91 was added October 27, 2010, P.L.895, No.93,...

Section 9111 - Scope of subchapter - This subchapter shall apply to pensions in cities of the...

Section 9112 - Deposits of certain proceeds - Notwithstanding the provisions of section 902(a)(2) of the act of...

Section 9113 - Timing of transfer of administration of pension system fund - Notwithstanding the provisions of section 902(c) of the act of...

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Pennsylvania Consolidated & Unconsolidated Statutes Title 53 - MUNICIPALITIES GENERALLY

Pennsylvania Consolidated & Unconsolidated Statutes
Title 53 - MUNICIPALITIES GENERALLY