46 chapters · 482 sections in this title.
11 Pa.C.S. § 12522 Assessment powers
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(a) Power to appoint assessors.--With regard to the valuing and assessing of property for taxation within a city, the following shall apply: (1) If, on May 19, 2014, a city is utilizing the county assessment office for the valuation and assessment of property, the city shall cont…
11 Pa.C.S. § 12531 Tax levies
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(a) Property tax.--Council may, by resolution for taxes levied at the same rate as or a rate lower than the previous fiscal year, and by ordinance if the tax rate increases from the previous fiscal year, levy and, in accordance with this part, provide for the collection of taxes …
11 Pa.C.S. § 12531.1 Exemptions from taxation
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Council may, by ordinance or resolution, exempt any individual whose total income from all sources is less than $12,000 per annum from any per capita or residence tax levied under this chapter. This exemption shall not apply to real property taxes.
11 Pa.C.S. § 12531.2 Certification of schedule
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For the purpose of delinquent tax collection and the filing of liens on property upon which the taxes, assessed and levied, have not been paid and have become delinquent, the city treasurer shall certify schedules of unpaid taxes. The certification shall be made to the person des…