Title 16, COUNTIES

(a) Duties of county treasurer.--The county treasurer shall receive and issue receipts for money due or accruing to the county. (b) Accounts.--The county treasurer shall keep proper accounts of money received and disbursed. The treasurer's records shall be open to the inspection …

(a) Designation.--The county commissioners and the county treasurer shall designate by resolution one or more depositories for county money. The depositories shall be banks, banking institutions or trust companies located in this Commonwealth. (b) Collateral.-- (1) A depository d…

(a) Rate.--The county commissioners shall fix, by resolution, the rate of taxation for each year. A tax may not be levied under this subsection on personal property taxable for county purposes if the rate of taxation is fixed by law other than at the rate fixed under this subsect…

(a) Addition to tax duplicates.--If in any county there is any construction of a building or buildings not otherwise exempt as a dwelling after January first of any year, and the building is not included in the tax duplicate of the county, the authority responsible for assessment…

If the money of a county has been exhausted, the county commissioners may borrow money in anticipation of taxes to be collected for the current fiscal year in accordance with 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing), payable on a certain date, not late…

The county commissioners may transfer and cover into the general fund of the county money placed to the credit of a city, borough or township, if: (1) the money has been paid into the county treasury upon a duplicate for taxes and has remained during a period of 10 years uncalled…

(a) Authority.--The county commissioners have the power to: (1) By resolution, make supplemental appropriations for a lawful purpose from money on hand or estimated to be received within the fiscal year and not otherwise appropriated. This paragraph includes proceeds of borrowing…

(a) Scope of section.--This section applies to counties of the second class A. (b) Designation.--The county commissioners, the county treasurer and the county controller may designate any bank, savings bank, bank and trust company, trust company or national banking association, l…

(a) Fiscal year.--The fiscal year of each county shall begin on January 1 and end on December 31 of each year. (b) Preparation of proposed budget.--At least 90 days prior to adopting the budget, the county commissioners shall begin the preparation of the proposed budget for the s…

(a) Publication of proposed budget and adoption of budget.--The proposed budget shall be prepared and adopted as follows: (1) The public shall be given notice by publication in one newspaper of general circulation at least 20 days before the date set for the adoption of the budge…

(a) Amended budget.--During the month of January next following a municipal election, the county commissioners may amend the budget and the levy and tax rate to conform with the amended budget. (b) Notice.--The county shall provide public notice by publication in one newspaper of…

(a) Delivery of tax duplicates.--The county commissioners shall prepare and deliver the duplicates of taxes assessed to the respective tax collectors, together with the warrant for the collection at least 15 days prior to the date of the tax bill. (b) Alternative delivery date.--…

At any time prior to the time tax duplicates are sent by the county in any year, the county commissioners may amend the budget and the levy and tax rate and revise the tax duplicate to conform with its amended budget if the county receives unanticipated revenues that may be expen…

The budget shall reflect as nearly as possible the estimated revenues and expenditures for the year for which the budget is prepared. Upon adopting the budget, the county commissioners shall: (1) adopt the appropriation measures required to put the budget into effect; and (2) fix…

The county commissioners may take by gift, grant, devise or bequest any money or property, real, personal or mixed, for the benefit of the county.

(a) Capital reserve fund.--The county commissioners shall have the power to create and maintain a separate capital reserve fund for anticipated legal capital expenditures. Money in the fund shall be used for the construction, purchase or replacement of or addition to county build…

(a) Operating reserve fund.--The county commissioners shall have the power to create and maintain a separate operating reserve fund in order to: (1) minimize future revenue shortfalls and deficits; (2) provide greater continuity and predictability in the funding of vital governme…

(a) Committee to prepare forms.--The report forms specified in this chapter shall be prepared by a committee. The committee shall consist of the following members: (1) The Secretary of Community and Economic Development or the secretary's designee, who shall be trained in the fie…

Each county may establish a sinking fund commission. The sinking fund commission shall be composed of: (1) the county commissioners; (2) the controller, or auditors in counties without a controller; and (3) the treasurer.

(a) Income.--The sinking fund commission shall annually apply the interest received on sinking fund deposits, the interest received on bonds held in the sinking fund and all other income, if any, from the sinking fund for the purpose of reducing the amount of money required to be…

(a) Bonds generally.--The bonds of the county held by the sinking fund commission shall be stamped in a conspicuous manner to show that the bonds have been purchased for the sinking fund. The bonds may not be reissued or sold. (b) Interest.--The sinking fund commission may not re…

(a) Pay off and cancellation of bonds.--In order to facilitate the extinguishment of the county debt, the county bonds purchased by the sinking fund commission shall be paid off and canceled according to the priority of maturity. The commission may, at the commission's discretion…

The sinking fund commission shall have the power to invest county sinking funds as authorized by the former act of July 12, 1972 (P.L.781, No.185), known as the Local Government Unit Debt Act, and liquidate the investment, in whole or in part, by disposing of securities or withdr…

The county commissioners may make contracts for lawful purposes and for executing the provisions of this chapter and the laws of this Commonwealth.

(a) Contracts for services and personal property.--In counties of the third, fourth, fifth, sixth, seventh or eighth class, the county commissioners shall contract for and purchase the services referred to in section 12508 (relating to office supplies) and personal property for c…

(a) Contract requirements.--A contract for services and personal property in which the base amount of the contract exceeds the sum of $18,500, subject to adjustment under section 15101(c) (relating to commissioners sole contractors for county generally), shall be in writing and s…

(a) Prohibition.-- (1) No commissioner may evade the provisions of section 15102 (relating to contract procedures, terms and bonds and advertising for bids) for advertising for bids or purchasing or contracting for services and personal properties piece-meal, for the purpose of o…

(a) General rule.--Personal property and surplus farm products of the county may not be disposed of by sale or otherwise, except upon resolution of the county commissioners. (b) Small lots.--If the county commissioners approve a sale of the property or farm products, the commissi…

(a) General rule.--Except as provided in subsection (b), restrictions on the involvement of elected and appointed county officers in a county contract shall be as prescribed in 65 Pa.C.S. Ch. 11 (relating to ethics standards and financial disclosure) and the limitations and proce…

The provisions of this chapter shall apply to all of the contractual powers of the county commissioners contained in this part, or other laws not inconsistent with this chapter, and the mention of powers of contract outside this chapter shall not be construed as disregarding the …

(a) Responsible bidders.--In counties of the second class A, the county commissioners may, by resolution, require that a printing firm presenting a bid for county printing establish itself as a responsible bidder by requiring that: (1) The printing firm file, with the chief clerk…

A political subdivision or authority in a county of the second class A may not enter into a contract related to a redevelopment capital assistance project under section 318 of the act of February 9, 1999 (P.L.1, No.1), known as the Capital Facilities Debt Enabling Act, which cont…

The county commissioners, either independently or in connection with any other municipality within the county or a society or organization, may appropriate money for the compilation of a county war history or any general history or historical account related to the historical rec…

(a) Payments.--The county commissioners may pay, out of the county money not otherwise appropriated, a sum of money to a county historical society, qualified under section 15330 (relating to qualification of society), to assist in paying expenses. If a county historical society i…

A historical society eligible to receive county money according to the provisions of section 15329 (relating to payment to historical societies) shall: (1) be a not-for-profit corporation, in good standing and registered according to the laws of this Commonwealth with the Bureau …

The county commissioners may make appropriations out of county money to any nonprofit corporation organized for the purpose of restoring and preserving historic sites that are within the county. For the purposes of this section, an eligible historic site shall be listed or eligib…

The county commissioners may appropriate money toward the maintenance of an organization or society, incorporated under the laws of this Commonwealth, for the prevention of cruelty to animals and which, for a period of at least two years prior to the making of the appropriation, …

(a) Appropriations.--The county commissioners may make annual appropriations for Cooperative Extension work, in cooperation with The Pennsylvania State University, to support improved methods of agricultural production and management, economic development, family and youth progra…

(a) Appropriations.--The county commissioners are authorized to make appropriations annually out of the current revenues of the county to an incorporated agricultural or horticultural society or association located within the county. (b) Additional appropriations.--The county com…

(a) Appropriations.--The county commissioners may make appropriations from county money and cooperate with the Department of Agriculture, for the purpose of controlling and suppressing: (1) dangerous transmissible diseases of domestic animals; (2) dangerous plant diseases; (3) in…

The county commissioners in counties of the third, fourth, fifth, sixth, seventh and eighth class may appropriate annually, out of current revenues, to an incorporated nonprofit agriculture association or a nonprofit county fair association located within the county, for the repa…

The county commissioners may make an appropriation for the purpose of assisting a naval reserve unit or amateur radio league in maintaining, equipping and operating a shortwave radio broadcasting station or cable television community access stations geared to public access, educa…

The county commissioners may make appropriations for the erection, operation and maintenance of a county police radio, fire and other public safety radio and telecommunications networks.

(a) Prevention and control of floods.--The county commissioners may borrow, appropriate and expend money and may acquire by purchase or dedication or by the power of eminent domain real property, or any interest in real property, for the purpose of cleansing, maintaining, regulat…

(a) Appropriations.--The county commissioners of counties of the third, fourth, fifth, sixth, seventh and eighth class may appropriate money for the purpose of assisting municipal corporations within the county with any cleanup, maintenance, repair and improvements undertaken as …

(a) Appropriations.--The county commissioners may appropriate annual money to lawfully organized or incorporated county or regional firemen's associations to establish, equip, maintain and operate, and the county commissioners may establish, equip, maintain and operate, fire trai…