SUPPLEMENTING ACT, BOROUGHS
                 Act of Jun. 28, 1923, P.L. 903, No. 348              Cl. 08
                               A SUPPLEMENT

     To an act, approved the fourteenth day of May, one thousand nine
        hundred and fifteen (Pamphlet Laws, three hundred and
        twelve), entitled "An act providing a system for government
        of boroughs, and revising, amending, and consolidating the
        law relating to boroughs"; so as to provide a system of
        government where a borough now has annexed or hereafter shall
        annex land in an adjoining county, including assessment of
        property, levying and collection of taxes, making municipal
        improvements, and filing and collecting of liens for the
        same; the jurisdiction of courts for the enforcement of
        borough ordinances and State laws, and primary, general,
        municipal, and special elections; and repealing inconsistent
        laws.

        Section 1.  Government for borough and school purposes and
     for county and poor purposes
        Where lands situated in one county now are or hereafter shall
     be annexed to a borough situated in an adjoining county, or
     where two or more boroughs are or hereafter shall be
     consolidated, either or any of them being situated in different
     counties, said lands which are so annexed or consolidated shall
     be governed for borough and school purposes as a part of the
     borough to which they are annexed, or as a part of the newly
     consolidated borough, and for county and poor purposes they
     shall be governed as a part of the county or poor district in
     which they are actually situated, which said government shall be
     administered according to the general law relating to boroughs,
     school districts, counties, and poor districts, except as
     hereinafter otherwise provided.  1927, June 28, P.L. 903, Sec.
     1; 1937, June 4, P.L. 1613, Sec. 1.
        Section 2.  Assessment for county and poor purposes
        The authorities in the county wherein the land is actually
     situated, now or hereafter having authority to make the
     assessments on which the county and poor taxes are levied, shall
     assess the taxable property within the lines of land lying in
     one county and annexed to, or consolidated with, a borough in an
     adjoining county, and shall record the same in a separate book.
     This assessment shall be made by the authority that would have
     made the assessment had the land not been annexed to, or
     consolidated with, the borough. The owners of all property so
     assessed shall have the same right of appeal from this
     assessment as any other taxable in the same county.  1923, june
     28, p.l. 903, Sec. 2; 1937, June 4, P.L. 1613, Sec. 1.
        Section 3.  Assessment for borough and school purposes
        The authorities within the county wherein is situated the
     borough to which such land has been annexed, now or hereafter
     having authority to make the assessments on which the borough
     and school taxes are levied, or in case of a consolidated
     borough, such authorities in the county in which a majority of
     the inhabitants of the borough resided at the time of such
     consolidation, shall also assess the taxable property within the
     territory which is situated in one county and has been annexed
     to a borough or consolidated with a borough of larger population
     which is situated in an adjoining county, and shall record the
     same in a separate book. This assessment shall be made by the
     authority which would have assessed this land had it been the
     same county as the borough to which it is annexed or with which
     it is consolidated.  The owner of any property so annexed or
     consolidated shall have the same right of appeal from this
     assessment as any other taxable in the same county as the
     borough, or as any other taxable in the county, containing at
     the time of consolidation, the majority of the inhabitants of
     such consolidated borough.  1923, june 28, p.l. 903, sec. 3;
     1937, june 4, p.l. 1613, sec. 1.
        Section 4.  The levy and collection of taxes for county and
     poor purposes
        The authorities within the county wherein the land actually
     is located, that now are or hereafter shall be authorized to
     levy and collect the county and poor taxes, shall levy and
     collect the taxes for county and poor purposes in such district
     which is situated in one county and has been annexed to, or
     consolidated with, a borough situated in an adjoining county,
     and this shall include taxes rendered necessary for the paying
     of the interest, principal of, and taxes on bonds issued for
     county and poor purposes. All remedies now or hereafter given by
     law for the collection of county and poor taxes, and taxes for
     bonds issued for county or poor purposes, in the county wherein
     the land is actually situated shall be available for the
     collection of the taxes mentioned in this section of this act.
     The assessment on which said taxes shall be levied shall be the
     assessment made by proper authorities in the county wherein the
     land is actually situated.  1923, june 28, P.L. 903, Sec. 4;
     1937, June 4, P.L. 1613, Sec. 1.
        Section 5.  The Levy and Collection of Taxes for Borough and
     School Purposes.--The authorities within the borough and school
     district to which the said land has been annexed, that now are
     or hereafter shall be authorized to levy and collect taxes for
     borough and school purposes, or in case of a consolidation of
     boroughs, such authorities in the borough and school district as
     consolidated, shall levy and collect the taxes for borough and
     school purposes in such territory which is situated in one
     county and has been annexed to, or consolidated with, a borough
     situated in an adjoining county, and this shall include per
     capita school taxes and taxes rendered necessary for paying the
     interest and principal of and taxes on bonds issued for borough
     and school purposes. All remedies against the persons or the
     personal property of the taxable now or hereafter given by law
     for the collection of the taxes for said purposes in said
     borough or school district shall be available for the collection
     of the taxes mentioned in this paragraph, but said taxes can be
     collected out of the land subject to the same only in the county
     wherein the land is actually situated in the manner now or
     hereafter provided by law. The assessment on which the taxes
     mentioned in this section shall be levied shall be the
     assessment made by the proper authorities in the county wherein
     is situated the borough to which said land has been annexed, or
     wherein a majority of the inhabitants of such a consolidated
     borough resided at the time of such consolidation. Land in one
     county and annexed to a borough in an adjoining county or
     consolidated with a borough in an adjoining county in which
     resided, at the time of such consolidation, a majority of the
     inhabitants of the consolidated borough, and taxable property
     therein, and person of the taxable residing therein, shall not
     be liable for township taxes for road or other purposes, or for
     school purposes or for per capita school taxes, or for taxes for
     bonds issued for any township or school district purposes, in
     the county wherein the land is actually situated.
        (5 amended June 4, 1937, P.L.1613, No.331)
        Section 6.  Jurisdiction of Courts in Actions Arising in Such
     Territories.--(6 repealed Apr. 28, 1978, P.L.202, No.53)
        Section 7.  Municipal improvements
        All laws now or hereafter giving authority to the borough to
     which such land has been annexed or to a consolidated borough to
     make any municipal improvement or improvements, including the
     laying out and building of sewers; the laying out and ordaining
     of streets, and the establishment of the lines and grades
     thereof, and the exercise of the right of eminent domain in
     connection with said authority; and the grading, curbing,
     paving, sewering, and draining of streets, and the assessing of
     abutting property for all or a part thereof,--shall be
     applicable to land situated in one county and annexed to, or
     consolidated with, a borough situated in an adjoining county,
     and available to the borough to which such land has been annexed
     or to the consolidated borough; and the proper authorities
     within the borough to which such land has been annexed or within
     the consolidated borough shall exercise such authority and
     jurisdiction in such land the same, in all respects, as though
     such land was in the same county, except that liens for the
     costs of said improvement or improvements shall be filed and
     prosecuted to judgment, execution, and sale only in the court of
     common pleas of the county wherein the land actually is
     situated. In cases where viewers make the assessments of either
     benefits or damages, the viewers shall be appointed by and
     report to the proper court in the county wherein is situated the
     borough to which said land has been annexed, or the county in
     which a majority of the inhabitants of the consolidated borough
     resided at the time of such consolidation, and appeals from, and
     other proceedings relating to, said viewers' reports shall be
     had only in the court where the report of viewers is filed,
     which said court is hereby given jurisdiction thereof, with the
     right of appeal as in other cases. But liens for benefits
     assessed by viewers shall be filed and prosecuted to judgment,
     execution, and sale only in the county wherein the land is
     actually situated, which liens shall be based on the viewers'
     reports that have been filed as herein provided.  1923, June 28,
     P.L. 903, Sec. 7; 1937, June 4, P.L. 1613, Sec. 1.
        Section 8.  Election districts
        All land situated in one county and annexed to, or
     consolidated with, a borough situated in an adjoining county is
     hereby made a separate election district, and it may be divided
     into more than one election district by the proper court of the
     county wherein the land is actually situated.  1923, June 28,
     P.L. 903, Sec. 8; 1937, June 4, P.L. 1613, Sec. 1.
        Section 9.  Jurisdiction of courts in regard to elections
        The proper courts of the county wherein the land is actually
     situated shall have jurisdiction of all matters arising out of
     elections, except that election contests (including primary
     election contests and other proceedings relating to primary
     elections) arising out of borough and school elections, and
     elections in the matter of bonds for borough and school
     purposes, and other questions relating to borough and school
     matters, shall be tried in the proper court of the county
     wherein is situated the borough to which such land is annexed,
     or of the county in which a majority of the inhabitants of a
     consolidated borough resided at the time of such consolidation,
     and said courts are hereby given jurisdiction thereof.  1923,
     june 28, p.l. 903, sec. 9; 1937, june 4, P.L. 1613, Sec. 1.June
     28, P.L. 903, Sec. 9; 1937, June 4,
        Section 10.  Ballots
        The ballots used in any election district within land
     situated in one county which has been annexed to a borough
     situated in an adjoining county or consolidated with a borough
     situated in an adjoining county and having a larger population,
     shall contain everything, including the names of all candidates,
     and also all questions relating to bond issues and any other
     thing, and all constitutional amendments, that are printed on
     all ballots used in the county wherein the land is actually
     situated; that is, they shall contain everything that is common
     to all ballots used in said county, but they shall not contain
     the names of the candidates for any ward, borough, township
     (except poor district), or school district officers within the
     county wherein the land is actually situated. The ballots used
     at the primary elections shall, however, contain the names of
     all candidates for all party offices and party committees within
     such district the same as though such land had not been annexed
     to, or consolidated with, such borough.
        The ballots shall be prepared so as to include places to vote
     for all ward, borough (except poor district), and school
     district officers of the borough and school district to which
     such land has been annexed, or of such consolidated borough and
     school district, together with the names of all candidates for
     such offices, and all questions of borough and school district
     bond issues, and all other questions relating exclusively to
     such borough and school district. This section relates to
     ballots used in such districts at either primary, general,
     municipal, or special elections; special elections to be held by
     the regular election officers, and they shall be paid as now
     provided by law in such cases.  1923, June 28, P.L. 903, Sec.
     10; 1937, June 4, P.L. 1613, Sec. 1.
        Section 11.  How borough and school district matters are
     placed on the ballots
        Petitions to have the names of candidates placed on the
     primary ballots used in any such district for ward, borough, and
     school district officers shall be filed with the county
     commissioners of the county wherein the borough is situated, or
     in a case of consolidation of boroughs, the county commissioners
     of the county in which is situated the borough having the
     largest population at the time of such consolidation, and it
     shall be the duty of the county commissioners of said county,
     within three days after the last day for filing such petitions,
     to certify to the county commissioners of the county wherein the
     land is actually situated a list of the ward, borough, and
     school district offices to be filled, and the names of all the
     candidates for the same, and all questions to be printed on the
     ballots relating exclusively to borough or school district bonds
     or other borough or school district matters. The county
     commissioners of the county where the land is actually situated
     shall prepare the primary ballots for all such districts as
     though this information and the said petition of candidates for
     ward, borough, and school district offices had been filed
     originally in their office. All nomination papers for ward,
     borough, and school district offices within such district shall
     be filed in the office of the county commissioners of the county
     wherein is situated the borough to which such land has been
     annexed, or which contained the largest population at the time
     of consolidation. Within three days after the last day for
     filing nomination papers for ward, borough, and school district
     offices, the county commissioners of the county wherein is
     situated the borough to which such land has been annexed, or in
     case of a consolidation of boroughs, the county commissioners of
     the county in which resided, at the time of consolidation, a
     majority of the inhabitants, shall certify to the county
     commissioners of the county wherein such land is actually
     situated a list of all ward, borough, and school district
     offices to be filled at the next election, together with the
     names of all candidates for the same who were nominated at the
     preceding primary or whose names were placed in nomination by
     nomination papers, and all questions to be printed on the
     ballots relating exclusively to borough or school district bonds
     or other borough or school district matters.
        The county commissioners of the county wherein the land is
     actually situated shall print the ballots for all such districts
     as though this information had been filed originally in their
     office.  1923, June 28, P.L. 903, Sec. 11; 1937, June 4, P.L.
     1613, Sec. 1.
        Section 12.  The duties of election officers
        It shall be the duty of the election officers in all such
     districts to make a complete return of all primary elections to
     the county commissioners of the county wherein the land is
     actually situated, and they shall also mail to the county
     commissioners of the county wherein such borough is situated, or
     in which a majority of the residents of a consolidated borough
     resided at the time of consolidation, a return sheet of the same
     in so far as it relates to ward, borough, and school district
     offices, and votes on bond issues and other questions relating
     to borough and school district matters. The blanks and postage
     for which return sheets shall be furnished by the county
     commissioners wherein the said borough, or said larger
     population, is situated. The court or other authority whose duty
     it is to determine the result of any election for borough or
     school district bonds or other borough or school district
     questions shall consider these return sheets as part of the
     return of such elections, and count same in determining the
     result of such elections.
        At elections (excluding primary elections), it shall be the
     duty of the election officers in such districts to make a
     complete return of said election to the proper court of the
     county wherein the land is actually situated, and they shall
     also mail to the proper court in the county wherein such borough
     is situated, or in which a majority of the residents of a
     consolidated borough resided at the time of consolidation, a
     return sheet thereof in so far as the same relates to ward,
     borough, and school district offices. The blanks for said return
     sheets and the postage therefor shall be furnished by the county
     commissioners of the county wherein such borough, or said larger
     population, is situated. The judges of election in all such
     districts shall meet with the other election judges of the
     borough or consolidated borough, and, with said other election
     judges, determine who have been elected to the several ward and
     borough offices, and issue election certificates to them the
     same as if said borough was all in one county.
        It shall also be the duty of the election officers to make a
     return to the proper court wherein such borough is situated, or
     in which a majority of the residents of a consolidated borough
     resided at the time of consolidation, giving the vote on all
     questions printed on the ballots which relate to borough and
     school district matters.  The blanks and postage for making this
     return shall be furnished by the county commissioners of such
     county.  1923, June 28, P.L. 903, Sec. 12; 1937, June 4, P.L.
     1613, Sec. 1.
        Section 13.  Election officers considered borough officers
        For the purpose of this act, election officers shall be
     considered borough officers in the matter of their nomination
     and election.  1923, June 28, P.L. 903, Sec. 13.
        Section 14.  Deputy constables (14 repealed Oct. 9, 2009,
     P.L.494, No.49)
        Section 15.  Assistant assessor
        The assistant assessor who is required to be at the polls on
     the day of the election shall be nominated and elected, and
     vacancies in the office filled, in the same manner as though
     said election districts were a part of the county in which the
     land actually is situated and had not been annexed to a borough
     in an adjoining county.  1923, June 28, P.L. 903, Sec. 15.
        Section 16.  Poor district officers
        The officers of the poor district shall be nominated and
     elected in said districts in the same manner as though said
     district were a part of the county in which the land is actually
     situated and had never been annexed to, or consolidated with, a
     borough in an adjoining county.  1923, June 28, P.L. 903, Sec.
     16; 1937, June 4, P.L. 1613, Sec. 1.
        Section 17.  Special borough and school district elections
        In all cases where a special election to submit any question
     relating to borough or school district bond issues or other
     matters relating to borough or school district affairs is held
     on a day other than the day of a primary, general, or municipal
     election, the ballots and supplies for the same shall be
     furnished by the county commissioners of the county wherein the
     borough is situated, or the county in which the majority of the
     residents of a consolidated borough resided at the time of such
     consolidation, and the same shall be paid for as now is or
     hereafter shall be provided by law. Returns of such elections
     shall be made to the proper court of the county wherein the
     boroughs is situated, or of the county in which the majority of
     the residents of a consolidated borough resided at the time of
     such consolidation, and not elsewhere.  1923, June 28, P.L. 903,
     Sec. 17; 1937, June 4, P.L. 1613, Sec. 1.