Pennsylvania § 1304 Special road fund tax

Pennsylvania Statutes

§ 1304 — Special road fund tax

Pennsylvania § 1304

Title 8BOROUGHS AND INCORPORATED TOWNS

PartPART I

Ch. 13TAXATION AND FINANCE

This text of Pennsylvania § 1304 (Special road fund tax) 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

8 Pa. Cons. Stat. § 1304 (2026).

Text

(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 fund to be used by its borough in making permanent street improvements and to pay contract prices for paving and other permanent street improvements, prior to the collection of the cost and expense from the property owners adjoining or abutting the property by the borough under existing laws.

(b)Application.--If the cost and expense or any part of the cost and expense of the construction of any permanent street improvement, which has been made under existing laws and which has been aided in its construction from the

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(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 fund to be used by its borough in making permanent street improvements and to pay contract prices for paving and other permanent street improvements, prior to the collection of the cost and expense from the property owners adjoining or abutting the property by the borough under existing laws.

(b) Application.--If the cost and expense or any part of the cost and expense of the construction of any permanent street improvement, which has been made under existing laws and which has been aided in its construction from the special fund provided for under this section, has been assessed and collected from the owners of the real property adjoining or abutting upon the improvement, it shall be applied to the credit of the special fund, to the extent of the withdrawal from the special fund for that purpose.