Pennsylvania Consolidated & Unconsolidated Statutes
Title 8 - BOROUGHS AND INCORPORATED TOWNS
Chapter 13 - Taxation and Finance

Extra - Chapter Notes - Enactment. Chapter 13 was added April 18, 2014, P.L.432, No.37,...

Section 1301 - Fiscal year - The fiscal year of every borough shall coincide with the...

Section 1302 - Tax levy - (a) Authority.--The council of the borough shall have power, by...

Section 1302.1 - Different and separate tax levies - (a) General rule.--A borough may in any year levy separate...

Section 1303 - Special levy to pay debts - In addition to the levies provided for in section 1302.1...

Section 1304 - Special road fund tax - (a) Authority.--Any borough shall be empowered, within its general power...

Section 1305 - Date tax duplicate to issue - Council shall, within 30 days after adoption of the budget...

Section 1306 - Additions and revisions to duplicates - (a) Inspection and reassessment.--If in any borough there is any...

Section 1307 - Preparation of budget - Beginning at least 30 days prior to the adoption of...

Section 1308 - Notice of proposed budget and penalty - (a) Notice.--Notice that the proposed budget is available for inspection...

Section 1309 - Revision and completion of budget - After the expiration of the ten days, council shall make...

Section 1310 - Adoption of budget - Upon completion of the budget containing the estimated receipts and...

Section 1310.1 - Tax ordinance or resolution - After council has adopted the budget, it is the duty...

Section 1311 - Amending budget and notice - During the month of January next following a municipal election,...

Section 1312 - Modification of budget and supplemental appropriations and transfers - The council in its reasonable discretion may, in any year,...

Section 1313 - Payment from borough funds - The payments made by the council from the borough funds...

Section 1313.1 - Creation of special funds and investments - Council may set aside in a separate fund any money...

Section 1314 - Uniform financial report and forms - (a) Preparation of uniform forms.--The uniform forms for the annual...

Section 1315 - Capital improvements to certain public service facilities - (a) Authority.--For the purpose of financing the cost and expense...

Section 1316 - Investment of funds - (a) Duty of council.--Council shall invest borough funds consistent with...