16 Pa.C.S. Ch. 153

in effect

16 Pa.C.S. § 15328 County history.

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 records and government of the county and for publication and distribution.

16 Pa.C.S. § 15329 Payment to historical societies.

(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 is comprised of residents of more than one county, the county commissioners of the respective counties may jointly pay the sum in such proportion as the county commissioners shall agree. (b) Vouchers.--Appropriations may not be renewed until vouchers have been filed with the county commissioners showing that the appropriation for any prior year has been expended under this chapter. Cross References. Section 15329 is referred to in section 15330 of this title.

16 Pa.C.S. § 15330 Qualification of society.

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 of Corporations and Charitable Organizations; (2) have operated for two years prior to receiving an appropriation from a county; and (3) control and operate a museum or other facility related to the history of the county or this Commonwealth that is open to the public at least 100 days per year. Cross References. Section 15330 is referred to in section 15329 of this title.

16 Pa.C.S. § 15331 Restoration and preservation of historic sites.

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 eligible to be listed in the National Register of Historic Places or designated as historic by resolution of the county commissioners.

16 Pa.C.S. § 15335 Appropriations for prevention of cruelty to animals.

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, shall have been engaged in carrying out the purposes of its incorporation, in whole or in part, within the county.

16 Pa.C.S. § 15336 Cooperative Extension, natural resources, 4-H youth, families, nutrition and community development.

(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 programming and practical instruction and demonstrations, both in-person and online. The purpose of these activities is to help communities, businesses and people solve problems and improve their quality of life. The money shall be expended according to rules and regulations prescribed or approved by the county commissioners to support Cooperative Extension's mission to provide educational opportunities to constituents, regardless of where the expertise is located. (b) Cooperative Extension services.--Cooperative Extension shall provide counties access to The Pennsylvania State University's science-based information, expertise and education and shall continually work to expand access to its Statewide programs through technology channels. (c) Offices.--The county commissioners may provide offices in the county for headquarters for cooperative work under this section.

16 Pa.C.S. § 15337 Agricultural or horticultural societies.

(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 commissioners are authorized to make additional appropriations annually out of the current revenues of the county to an incorporated agricultural or horticultural society or association located within the Commonwealth.

16 Pa.C.S. § 15338 Suppression of animal and plant disease.

(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) insect pests; and (4) diseases of honeybees. (b) Agreements.--For the purpose of carrying out this section, the county commissioners may enter into agreements with the Department of Agriculture concerning terms, rules, regulations and practices for conducting the work.

16 Pa.C.S. § 15339 County fair associations in counties of the third, fourth, fifth, sixth, seventh and eighth class.

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 repair and maintenance of the real estate, buildings and structures within the county used annually by the association for county agriculture fairs and exhibitions, regardless of if the real estate is owned by the county and leased to the association.

16 Pa.C.S. § 15343 Appropriations for radio broadcasting station.

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, educational access or governmental access, which shall be available for public use in the event of emergency or disaster.

16 Pa.C.S. § 15344 Appropriations for police, fire and other public safety radio and telecommunications networks.

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.

16 Pa.C.S. § 15347 Prevention and control of floods.

(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, regulating, improving and controlling rivers, streams and other bodies of water and stormwater drainage systems lying within the boundaries of the county, either in whole or in part, for the prevention and control of floods. The county commissioners may make contracts and expenditures for the cleansing, maintenance, regulation, improvement and control of waters and drainage systems and for the prevention and control of floods by storage or retaining reservoirs, or otherwise, in parts of waters beyond the limits of the county or of the Commonwealth, if, in the county commissioner's judgment, the expenditures are necessary and for the benefit of the county. (b) Investigations.--The county commissioners may make appropriations and expenditures for investigating and examining or for assisting in the investigation and examination of the condition of waters for the purpose of subsection (a). (c) Agreements.--The county commissioners may enter into agreements with the United States Secretary of Defense or other public authorities empowered to act under any law of the United States or of this or any other state, as may be necessary and proper for the prevention and control of floods. (d) Bonds.--In exercising the powers under this chapter, the county commissioners may, subject to the limitation of the Constitution of Pennsylvania, issue interest bearing bonds of the county in accordance with the provisions of 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing).

16 Pa.C.S. § 15348 Emergency appropriation to municipal corporations.

(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 result of damage incurred or a dangerous condition caused by either a disaster emergency within the county declared by the Governor or a local emergency declared by the governing body of a municipal corporation within the county. (b) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Disaster emergency." As defined in 35 Pa.C.S. § 7102 (relating to definitions). "Local emergency." As defined in 35 Pa.C.S. § 7102.

16 Pa.C.S. § 15352 Establishment of fire training schools.

(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 training schools or centers for the purpose of giving instruction and practical training in the prevention, control and fighting of fire and related fire department emergencies to the members of paid fire departments and volunteer fire companies in any city, borough, town or township within the county. (b) Regional fire training schools.--If a firemen's association is comprised of residents of two or more counties or contemplates operation of a regional fire training school in two or more counties, the county commissioners may appropriate money to the association.

16 Pa.C.S. § 15353 Appointment.

(a) Appointment.--The county commissioners of a county of the third, fourth, fifth, sixth, seventh and eighth class may appoint a fire marshal and assistant fire marshals as necessary to perform duties relating to the prevention and control of fire as the county commissioners deem to be in the best interests of the county. (b) Duties.--A fire marshal or assistant fire marshal may not be assigned duties that will conflict with fire marshals or municipal fire marshals or powers relating to the control of fires conferred by law upon the Pennsylvania State Police. (c) Compensation.--Compensation for the fire marshal and assistant fire marshals shall be set by the county salary board.

16 Pa.C.S. § 15355 Drilling gas wells and laying gas lines.

(a) Contracts.--For the purpose of furnishing gas for light and fuel to the county buildings and for other purposes, the county commissioners may contract for: (1) The drilling of gas wells upon lands owned by the county. (2) The laying of gas lines equipped with modern appliances and machinery as may be necessary. (b) Procedure.--Contracts under this section, including contracts for the building of rigs or derricks and the purchase of machinery, shall be made by the county commissioners in the manner provided for in Chapter 151 (relating to contracts).

16 Pa.C.S. § 15356 Contracts for relocation, change or elevation of railroads.

The county commissioners may enter into contracts with a railroad company to relocate, change or elevate the railroads within the county in such manner as, in the judgment of the board, may be best adapted to secure the safety of lives and property and promote the interest of the county.

16 Pa.C.S. § 15357 County may assist municipalities.

(a) Assistance.--Upon the request of a political subdivision within a county, the county may assist the political subdivision in negotiations or a contest with a public utility company and may use or allow the political subdivision to use the legal, engineering, accounting or clerical service of the county. (b) Intervention.--The county commissioners may enter their appearance as interveners or otherwise in a proceeding before the Pennsylvania Public Utility Commission or before a court in a proceeding involving a controversy between a political subdivision in the county and a public utility company.

16 Pa.C.S. § 15371 Rewards for detection or apprehension of criminals.

(a) Rewards.--The county commissioners may offer a reward, in addition to that authorized by law, for information leading to the detection or apprehension of an individual charged with or perpetrating a felony or misdemeanor, or aiding or abetting. (b) Payment of rewards.--Upon the conviction of an individual under subsection (a), the county commissioners may pay the reward out of the county treasury, but in no case may the owner of stolen property be entitled to the reward for the detection or apprehension of the individual who commits the offense of larceny. (c) Misdemeanors.--In cases of misdemeanors, the county commissioners must have the approval of the president judge of the court of common pleas of the county before offering or paying a reward.

16 Pa.C.S. § 15375 Municipal waste processing and disposal in county facilities.

(a) Power.--The county commissioners shall have the power to: (1) operate or provide for the operation of municipal waste processing and disposal facilities, including municipal waste landfills, resource recovery facilities and recycling facilities; and (2) enter into agreements or contracts with any person, corporation or political subdivision for the disposal of municipal waste in the facilities constructed and maintained by the county and charge and receive fees for services provided under this subsection. (b) Acquisition of real property.--A county may acquire by gift, lease, purchase by current revenues, borrowing or incurring indebtedness or eminent domain real property within the county for the purpose of constructing any facility under subsection (a) or other buildings necessary to operate the facility. If private property is taken by eminent domain, the county shall acquire the entire title, either in fee or otherwise, held by the owner or owners of the property or of any interest. (c) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Municipal waste landfill." As defined in the act of July 28, 1988 (P.L.556, No.101), known as the Municipal Waste Planning, Recycling and Waste Reduction Act. "Recycling facility." As defined in the Municipal Waste Planning, Recycling and Waste Reduction Act. "Resource recovery facility." As defined in the Municipal Waste Planning, Recycling and Waste Reduction Act.

16 Pa.C.S. § 15385 Appropriations to industrial development agencies by counties.

The county commissioners may annually appropriate amounts as deemed necessary to an industrial development organization, as defined in section 2301 of the act of June 29, 1996 (P.L.434, No.67), known as the Job Enhancement Act, to assist the agencies in the: (1) financing of operational costs for the purposes of making studies, surveys and investigations and compiling data and statistics; and (2) carrying out of planning and promotional programs.

16 Pa.C.S. § 15390 Appropriations for handling, storage and distribution of surplus foods.

The county commissioners may appropriate from county money, or, in counties of the second class A and third class from county institution district money, money for the handling, storage and distribution of surplus foods obtained through a Federal, State or local agency.

16 Pa.C.S. § 15395 Acquisition, repair and maintenance of historical property.

The county commissioners may acquire by purchase or by gift and repair, supervise, operate and maintain ancient landmarks and other property of historical or antiquarian interest that is listed or eligible to be listed in the National Register of Historic Places or designated as historic by resolution of the county commissioners.

16 Pa.C.S. § 15395.1 Contributions to museums of fine art or natural history.

The county commissioners may appropriate money from county money for the purpose of contributing toward the cost of operating, maintaining or carrying out or furthering the purposes of institutes or museums of fine art or natural history that is: (1) located within the county on public property; (2) established by private grant or bequest; (3) open to the public; and (4) not used for private or corporate profit.

16 Pa.C.S. § 15396 Appropriations for legal aid services.

The county commissioners may appropriate money for payment to nonprofit legal aid associations or societies or county bar associations that provide legal aid services for indigent persons in civil matters in the county.

16 Pa.C.S. § 15397 Improvement of operation and facilities.

The county commissioners may enter into contracts and long range cooperative programs with Federal, State and local governmental agencies, public utilities or authorities for the improvement of transportation operations and facilities within and across county lines. The county commissioners may independently or in cooperation with any other county or municipality appropriate money annually in furtherance of transportation improvements and may also accept on behalf of the county gifts, grants and Federal and State loans in connection to a transportation improvement.

16 Pa.C.S. § 15398 Money for traffic control devices.

The county commissioners may contribute money to any municipal corporation within the county for the erection and maintenance of any traffic signal, as defined under 67 Pa. Code § 212.1 (relating to definitions).

16 Pa.C.S. § 15399 Appropriations for recreation and historic and museum projects.

(a) Appropriations.--The county commissioners may appropriate county money for grants to assist municipal corporations and authorities within the county, as well as nonprofit organizations, in the purchase, acquisition, improvement, equipping or landscaping of the following: (1) lands; (2) buildings and facilities, along with the demolition of buildings and facilities; (3) parks, recreation areas, open space projects and other outdoor projects; and (4) historic and museum projects. (b) Definitions.--As used in this section, the term "nonprofit organization" shall mean an entity which is tax exempt under section 501(a) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 501(a)), as amended, or any successor provisions, not operated for profit and organized to: (1) preserve or conserve open space, natural resources or natural habitats; (2) promote outdoor recreation and the acquisition and development of facilities related thereto; or (3) preserve sites of historical significance.

16 Pa.C.S. § 15399a Appropriations to institutions of higher learning or to nonprofit educational trusts.

The county commissioners may appropriate county money in amounts as may be deemed necessary to any of the following institutions or trusts located within the county to assist the institution or trust in the financing of the functions specified by the county commissioners: (1) Nonsectarian institutions of higher learning. (2) A nonprofit educational trust created for the purpose of constructing or maintaining facilities for Pennsylvania State System of Higher Education universities and State-related universities, including The Pennsylvania State University, Lincoln University, Temple University and the University of Pittsburgh.

16 Pa.C.S. § 15399b Federal health and welfare programs.

(a) Agreements.-- (1) The county commissioners may enter into an agreement with the Federal Government or with any city, borough, town, township or nonprofit corporation or association located or carrying on the functions of the nonprofit corporation or association within the county or serving the residents of the county. (2) The county commissioners may only enter into an agreement under paragraph (1) with a city, borough, town, township, nonprofit corporation or association that has or will contract with the Federal Government or the Commonwealth whereby the Federal Government will provide a portion of the money necessary, payable either to the county or State or directly to the city, borough, town, township, nonprofit corporation or association to provide a program not in conflict with a Federal or State program for the promotion of the health or welfare of the Commonwealth's residents. (b) Donations.--The county may accept gifts or grants of money, property or services from any source, public or private, and may appropriate money as may be necessary to carry out a program under subsection (a).

16 Pa.C.S. § 15399c Appropriations for reservoirs and water resources.

(a) Facilities.-- (1) The county commissioners may borrow, appropriate and expend money for the construction, acquisition by purchase, lease or otherwise, operation and maintenance of dams, reservoirs, wells and other facilities for the utilization of surface, subsurface and groundwater resources and all related structures, appurtenances and equipment necessary for the use of dams, reservoirs, wells and other facilities. (2) The county commissioners may acquire by purchase, lease, gift or the exercise of power of eminent domain, sites for a facility listed under paragraph (1) in accordance with the following: (i) The county commissioners shall obtain a permit from the Department of Environmental Protection whenever a permit is required by law. (ii) The county commissioners may not acquire by the exercise of power of eminent domain the property of a public utility subject to the jurisdiction of the Federal Energy Regulatory Commission or the Pennsylvania Public Utility Commission. (b) Agreements and contracts.--The county commissioners may enter into: (1) agreements for the regulation of withdrawals, diversions and sales of waters from dams, reservoirs, wells and other facilities, subject to the approval of Federal, State or interstate agencies which may have primary jurisdiction over water resources. Dams, wells and reservoirs acquired by purchase, lease or otherwise or constructed by the county commissioners may not be used for the generation of electric energy; and (2) contracts or long-range cooperative programs with Federal, State, interstate and local government agencies or public utilities for the development and use of the county's water resources. (c) Regulation of agreements and contracts.-- (1) It shall be lawful for any county to execute agreements and contracts as deemed necessary or advisable with an authority organized by the county to: (i) provide, design, acquire, hold, construct, improve, own, lease, as lessor or lessee, maintain and operate dams, reservoirs, wells and other facilities for the utilization of surface, subsurface and groundwater resources and all necessary related structures, appurtenances and equipment; (ii) grant, convey, lease, transfer, encumber, mortgage and pledge to the authority the dams, reservoirs, wells and related facilities and any improvements and additions; and (iii) assign and pledge to the authority rentals, rates and charges charged and collected by the authority and to assign to the authority the power to collect the the rentals, rates and charges. (2) An agreement, contract, grant, conveyance, lease, assignment, encumbrance, mortgage or pledge under paragraph (1) shall not be construed to prevent the affected county from using tax revenues for the purpose of maintaining, repairing, altering, inspecting or improving the dams, reservoirs, wells and related facilities. (d) Sale of water.--A county may enter into an agreement and contract for the sale of water to a municipality, authority or public utility at a reasonable and uniform rate to be determined exclusively by the county.

16 Pa.C.S. § 15399d Tourist promotion agencies and appropriations.

(a) Creation.--The county commissioners may create or join with other counties in the creation of a tourist promotion agency, as defined under the act of July 4, 2008 (P.L.621, No.50), known as the Tourism Promotion Act, for the purpose of making studies, surveys and investigations and for planning and carrying out promotional programs and projects designed to stimulate and increase the volume of tourist, visitor and vacation business within the county or counties. (b) Appropriation.--The county commissioners may appropriate annually an amount of money as may be deemed necessary to any tourist promotion agency, as defined under the Tourism Promotion Act, to assist the agencies in carrying out tourism promotional activities.

16 Pa.C.S. § 15399e Crime detection laboratories and police training schools.

The county commissioners of a county of the third class may appropriate money and provide for establishing a crime detection laboratory and police training school for the: (1) use of any political subdivision situated within the county; and (2) training of police employed by the political subdivision.

16 Pa.C.S. § 15399f Parking facilities.

(a) Appropriation.--The county commissioners may appropriate money from the county treasury for purchasing, constructing, maintaining and operating a motor vehicle parking facility to be used as a county facility. (b) Lease.--The county commissioners, or a municipal authority created by the county commissioners, may lease a parking facility, or the land to be used for a parking facility, to a city, borough or township in which the parking facility is located or shall be constructed or a parking authority created by the city, borough or township. (c) Authorization.--The county commissioners may create and appropriate money to a municipal authority under subsection (b).

16 Pa.C.S. § 15399g Issuance of revenue bonds for industrial development projects.

(a) General rule.-- (1) The county commissioners may issue revenue bonds of the county under 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing) to provide sufficient money for and toward the acquisition, construction, reconstruction, extension, equipping or improvement of an industrial development project. (2) A project under paragraph (1) may consist of any building or facility, or combination or part of a building or facility, occupied or utilized by an industrial, manufacturing or research and development enterprise existing or acquired on January 12, 1968, including any buildings, improvements, additions, extensions, replacements, appurtenances, lands, rights in land, water rights, franchises, machinery, equipment, furnishings, landscaping, utilities, railroad spurs and sidings, wharfs, approaches and roadways necessary or desirable in connection or incidental to the building or facility for the purposes of the project. (3) A bond issued under paragraph (1) shall be secured solely by the pledge of the whole or part of the fees, rents, tolls or charges derived from the ownership or operation of the facility or for the use or services of the facility. (b) Lease of project.--An industrial development project financed by the issuance of revenue bonds under this section may be leased by the county in whole or in part to a lessee or lessees for a period of years equal in time to the period of maturity of the bonds so issued. (c) Costs of bond issue.--Included in the cost of the bond issue may be any costs and expenses incident to constructing and financing the facilities and selling and distributing the bonds. (d) Transfer.--The county commissioners may: (1) Sell, lease, lend, grant, convey, transfer or pay over the following, with or without consideration, to any authority created under the act of August 23, 1967 (P.L.251, No.102), known as the Economic Development Financing Law: (i) a project or part of a project; or (ii) any interest in real or personal property or money available for industrial development purposes, including the proceeds of revenue bonds issued for industrial development purposes under subsection (a). (2) Assign, transfer and set over to an authority any project or interest in real or personal property listed under paragraph (1), along with any contract for the project or interest, which may have been awarded for the construction of projects not begun or not completed. (e) Power to enter into contract.--The county commissioners may enter into a contract or agreement with an authority or with a tenant or proposed tenant of an industrial development project and to do all things necessary or proper to effectuate the public purpose of this section.

16 Pa.C.S. § 15399h Grants to nonprofit art corporations.

(a) Authorization.--The county commissioners may make grants annually, not exceeding an amount equal to one mill of the real estate tax to nonprofit art corporations for artistic and cultural activities. (b) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Artistic and cultural activities." The term includes the display or production of theater, music, dance, painting, architecture, sculpture, arts and crafts, photography, film, graphic arts and design and creative writing. "Nonprofit art corporation." A local arts council, commission or coordinating agency or any other nonprofit corporation engaged in the production or display of works of art, including the visual, written or performing arts.

16 Pa.C.S. § 15399i Commission on the status of women.

The county commissioners may establish a commission on the status of women.

16 Pa.C.S. § 15399j Civil service for certain employees.

The county commissioners of a county of the second class A may establish by ordinance a merit system for the selection, tenure, promotion and discharge of employees involved in any work for which the county receives or is eligible to receive Federal or State grants-in-aid.

16 Pa.C.S. § 15399k Insurance.

(a) General rule.--The county commissioners may provide for insurance as they deem appropriate on the real and personal property of the county, including all grounds, buildings and contents, vehicles and information technology. (b) Types of insurance.--In addition to any form of comprehensive, general or umbrella liability insurance, the board of commissioners may acquire insurance against any form of loss or liability, including crime, fire, natural disaster, errors and omissions of officers or employees, vehicle operation and use of information technology.

16 Pa.C.S. § 15399l Lot and block system.

A county of the second class A which, on December 24, 2018, has adopted and maintains a lot and block system for the registration of land titles, for the accumulation of county tax liens and for the enumeration of the parcels of real estate for the assessment of real estate taxes in one or more political subdivisions of the county may continue to operate a lot and block system until the board of commissioners deem appropriate. Cross References. Section 15399l is referred to in section 15399m of this title.

16 Pa.C.S. § 15399m Duties of county officers and employees under lot and block system.

(a) Custody of records.--If a lot and block system under section 15399l (relating to lot and block system) remains in effect, the portion of the system relating to the plats, plat books and the upkeep of the plats and plat books shall remain in the custody of the deed registry office of the county. The portion of the system containing the files, cards, indexes and other records relating to the liening of county taxes shall remain in and be maintained by the office of the controller of the county. (b) Assessments.-- (1) The district assessors appointed by the county board of assessment appeals, whose assessments are being made within the municipal subdivisions that have had the lot and block system completed, shall use the lot and block system descriptive numbers in the original books of assessment. (2) The board of assessment appeals shall, within municipal subdivisions covered by a lot and block system, correct any assessment in which the lot and block system descriptive number is absent. (3) The recorder of deeds shall receive and record any deed that refers to a specific parcel of real estate. If the deed does not bear the certification by the custodian of the lot and block system that the descriptive numbers incorporated in the description of the real estate are correct, the recorder of deeds shall obtain the certification from the custodian of the lot and block system before transcribing any deed lacking the certification. (4) The treasurer or tax collector of each city, borough, town, township or school district in which the lot and block system has been completed under the order of court shall place upon each tax bill sent out, and upon each tax receipt issued upon payment, the lot and block system descriptive numbers. (5) The county controller and the treasurer, tax collector or solicitor, as the case may be in a city, borough, township or school district, within which the lot and block system has been completed, shall, at the time of filing liens for unpaid taxes with the prothonotary, set forth on the liens the individual lot and block system descriptive numbers, and the prothonotary may not receive and file a lien unless the descriptive numbers are contained on the lien. (6) For the purposes of the sale of real estate for delinquent taxes, either by the sheriff of the county, the board of commissioners and treasurer of the county or the treasurer of a city, borough, town, township or school district, the lot and block system descriptive numbers are declared to be sufficient description for the: (i) advertising preceding the sale; (ii) oral description read at the sale prior to receiving bids; and (iii) purposes of the description to be inserted in any tax deed to be given to the purchaser at the sale.

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