Pennsylvania § 722 Collection of taxes levied prior to change of boundary and authorized expenditures

Pennsylvania Statutes

§ 722 — Collection of taxes levied prior to change of boundary and authorized expenditures

Pennsylvania § 722

JurisdictionPennsylvania

Title 53MUNICIPALITIES GENERALLY

PartPART II

Ch. 7ALTERATION OF TERRITORY OR CORPORATE

Subch.MUNICIPAL BOUNDARY CHANGE

This text of Pennsylvania § 722 (Collection of taxes levied prior to change of boundary and authorized expenditures) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

53 Pa. Cons. Stat. § 722 (2026).

Text

(a)Taxes.--All taxes assessed and levied against property in an impacted territory prior to the effective date of the boundary change shall be paid to the municipality which levied the tax, and the collection and enforcement of taxes under this subsection shall be as though the change of boundary had not taken place.

(b)Expenditures.--A municipality initiating a boundary change by ordinance under this subchapter is authorized to make reasonable expenditures for surveys required to describe the property under consideration or for any other necessary purpose.

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(a) Taxes.--All taxes assessed and levied against property in an impacted territory prior to the effective date of the boundary change shall be paid to the municipality which levied the tax, and the collection and enforcement of taxes under this subsection shall be as though the change of boundary had not taken place.

(b) Expenditures.--A municipality initiating a boundary change by ordinance under this subchapter is authorized to make reasonable expenditures for surveys required to describe the property under consideration or for any other necessary purpose.