16 Pa. Cons. Stat. § 14901 (2026)
Functions of county commissioners.
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.