Pennsylvania Consolidated Statutes

16 Pa. Cons. Stat. § 14901 (2026)

 Functions of county commissioners.

✓ current as of May 2026
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CHAPTER 149

FISCAL AFFAIRS

 

Subchapter

A.  Fiscal Policy and Systems

B.  Accounts, Audits and Reports by Controller or Auditors

C.  Disbursals of County Money

D.  County Treasury and County Depositories

E.  County Taxation, Borrowing and Transfer of Funds

F.  Budgets

G.  Sinking Fund Commission

 

Enactment.  Chapter 149 was added May 8, 2024, P.L.50, No.14, effective in 60 days.

 

 

SUBCHAPTER A

FISCAL POLICY AND SYSTEMS

 

Sec.

14901.  Functions of county commissioners.

14901.1. Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county taxes.

14901.2. Collection of tax on real property from rent paid to owner in county of the second class A.

14902.  Functions of controller.

14903.  Accounts of officers.

14904.  Custody of documents.

14905.  Financial records.

14906.  Investment of money.

§ 14901.  Functions of county commissioners.

The county commissioners shall be the responsible managers and administrators of the fiscal affairs of their respective county in accordance with this part and other applicable law.

Notes of Decisions
Cited in 3 cases (3 in the last 5 years), 2024–2026 · leading case: Kleinbard, LLC, Aplt. v. Lancaster Co. DA (Pa. 2024).
Kleinbard, LLC, Aplt. v. Lancaster Co. DA (Pa. 2024). “9 A nearly identical provision to former Section 1701 of the County Code is now found at 16 Pa.C.S. §14901 (“The county commissioners shall be the responsible managers and administrators of the fiscal affairs of their respective county in accordance with this part and other…”
Clearfield Cnty., Aplt. v. Transystems Corp. (Pa. 2026). “§ 1701 (repealed and replaced by 16 Pa.C.S. § 14901 with minor changes). 7 Section 2404-B of the 1929 Administrative Code provides: (a) Criteria.”
Cnty. of Somerset, PA v. A.F. DeLuca, Somerset Cnty. Treasurer (Pa. Commw. Ct. 2026). “As the Pennsylvania Supreme Court has noted: “A nearly identical provision to former Section 1701 of the County Code is now found at 16 Pa. C.S. §14901 (‘The county commissioners shall be the responsible managers and administrators of the fiscal affairs of their respective…”
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