16 Pa.C.S. Ch. 121

in effect

16 Pa.C.S. § 12101 Scope of part.

Except where otherwise specifically provided, this part applies to each county of the second class A and third, fourth, fifth, sixth, seventh and eighth class.

16 Pa.C.S. § 12103 Proceedings for recovery of penalties.

Unless otherwise specifically provided in this part, if a pecuniary penalty or forfeiture is imposed by this part, the proceeding for the recovery of the pecuniary penalty or forfeiture shall be by indictment in the court of common pleas or by civil action as debts of equivalent amount are by law recoverable. Magisterial district judges may not have jurisdiction of a suit or action for the recovery of a penalty imposed by this part for official misconduct. The suit or action, if brought in the court of common pleas, shall have preference for trial over all other actions.

16 Pa.C.S. § 12104 Collection of tax and municipal claims by suit and limitations.

(a) Proceedings.--In addition to the remedies provided by law for the collection of tax and municipal claims, a county may proceed for the recovery and collection of a tax or municipal claim owed to the county against each owner of the property owing the tax or municipal claim to the county by a civil action or other appropriate remedy. A penalty of 10% and interest at the prevailing legal rate and costs of suit shall be added to each judgment obtained for the taxes or municipal claim. Upon judgment, execution may be issued without a stay or benefit of an exemption law. (b) Right to collect.--The right of a county to collect unpaid taxes or municipal claims owed to the county under this section may not be affected by the fact that the tax or municipal claims have or have not been entered as liens in the office of the prothonotary. (c) Civil action.--A civil action brought to recover unpaid taxes or municipal claims owed to the county shall be commenced within 20 years of the following: (1) The date a tax is due. (2) The date of completion of an improvement from which the claim arises. (3) The date that the property owner first became liable for payment of a claim other than that for taxes or improvements. (d) Retroactivity.--The remedy granted under this section shall be applied retroactively.

16 Pa.C.S. § 12105 Publication of legal notices.

(a) Publication.-- (1) Except as provided under paragraph (2), if advertisement, notice or publication is required to be published in one newspaper, the publication shall be made in a newspaper of general circulation as defined in 45 Pa.C.S. § 101 (relating to definitions) printed in the county. (2) If the matter in connection with which the advertising under paragraph (1) is being done affects only a political subdivision, the advertisement shall be published in a newspaper printed in the political subdivision, if there is a newspaper, and, if not, in a newspaper circulating generally in the political subdivision. (3) If notice is required to be published in more than one newspaper, notice shall be published in at least one newspaper of general circulation printed, if there is a newspaper, or circulating generally in the county, as provided under this subsection. (b) Legal newspaper.--If a notice under subsection (a) relates to a proceeding or matter in a court, the holding of an election for the increase of indebtedness or the issue and sale of bonds to be paid by taxation, the notice shall also be published in the legal newspaper, if any, designated by the rules of court of the proper county for the publication of legal notices and advertisement, unless the publication is dispensed with by special order of court. Each ordinance, auditor report, controller report or advertisement, inviting proposal for public contract and bid for materials and supplies shall be published only in newspapers of general circulation.

16 Pa.C.S. § 12106 General powers.

Each county shall have capacity as a body corporate to: (1) Have succession perpetually by the county's corporate name. (2) Sue and be sued and complain and defend in all proper courts by the name of the county of . . . . . . . . (3) Purchase, acquire by gift or otherwise, hold, lease, let and convey real and personal property as is deemed to be for the best interests of the county. (4) Make contracts for carrying into execution the laws relating to counties and for lawful purposes. (5) Have and use a seal which shall be in the custody of the county commissioners. The official acts of the county commissioners shall be authenticated with the seal. The county commissioners may prescribe the form of the seal. (6) To make appropriations for any purpose authorized by this part or any other act of the General Assembly.

16 Pa.C.S. § 12107 Vesting of corporate power.

The corporate power of each county shall be vested in the county commissioners.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=16Fetched: 10/16/2026