Title 8, BOROUGHS AND INCORPORATED TOWNS

(a) Authority.--Any borough shall be empowered, within its general power to levy taxes, to collect annually a tax upon all real property taxable for borough purposes, not to exceed five mills on the dollar in any one year, for the purpose of creating and maintaining a special fun…

Council shall, within 30 days after adoption of the budget or within 30 days after receipt of the assessment roll from the county, whichever is later, issue their duplicate of taxes assessed to the collector of taxes of the borough.

(a) Inspection and reassessment.--If in any borough there is any construction of a building or buildings not otherwise exempt as a dwelling after the council has prepared a duplicate of the assessment of borough taxes and the building is not included in the tax duplicate of the b…

Prior to the adoption of the budget, a proposed budget or annual estimate of revenues and expenditures for the ensuing year shall be prepared in a manner designated by the council. The proposed budget shall be kept on file with the borough secretary and be made available for publ…

(a) Notice.--Notice that the proposed budget is available for inspection shall be published by the borough secretary in a newspaper of general circulation, except in boroughs in which the estimated budget receipts are less than $50,000 in 2012, where, in lieu of the newspaper pub…

After the expiration of the ten days, council shall make the revision in the budget as deemed advisable. The budget must be as comprehensive and exact as the information available will permit. In addition to expenditures proposed for the current fiscal year, council may include a…

Upon completion of the budget containing the estimated receipts and expenditures, the council shall adopt the budget by motion of the council, which may not be later than December 31.

After council has adopted the budget, it is the duty of the council to adopt a resolution levying the taxes referred to in this part for the fiscal year for taxes levied at the same rate as or a rate lower than the previous fiscal year, and to enact an ordinance if the tax rate i…

During the month of January next following a municipal election, the council of a borough may amend the budget and the levy and tax rate to conform with its amended budget. A period of ten days' public inspection at the office of the borough secretary of the proposed amended budg…

The council in its reasonable discretion may, in any year, by motion, modify the budget after its final adoption. New appropriations, supplementary appropriations and transfers from one appropriation to another may be made during the fiscal year, either before or after the expend…

The payments made by the council from the borough funds must be made by proper borough orders, drawn upon the treasurer. No borough order may be authorized by council or signed by the president or secretary of a council unless there are sufficient funds in the treasury of the bor…

Council may set aside in a separate fund any money received out of or from the sale, lease or other disposition of any borough property or received from any source unless the money was received or acquired for a particular purpose. The fund must be controlled, invested and admini…

(a) Preparation of uniform forms.--The uniform forms for the annual financial statement required to be made by the auditors or the controller must be prepared by a committee consisting of four representatives from the Pennsylvania State Association of Boroughs, the Secretary of C…

(a) Authority.--For the purpose of financing the cost and expense or its share of the cost and expense of capital improvements, including the purchase and installation of machinery and equipment, by altering, improving or enlarging any of the following, a borough owning the plant…

(a) Duty of council.--Council shall invest borough funds consistent with sound business practice. (b) Investment program.--Council shall provide for an investment program subject to restrictions contained in this part and in another applicable statute and any rules and regulation…