The local tax collector is the munici pal officer designated to collect municipal and school real estate and
personal taxes levied under the municipal codes, and in most cases county real estate and personal taxes. In
boroughs and second class town ships, the office is designated as tax collector; in third class cities and first
class townships, the elected treasurer is designated tax collector. In home rule municipalities, the home rule
charter or administrative code designates the officer to collect local taxes. Some home rule charters provide for
an elected tax collector or treasurer, while others have appointed tax-collecting officers.
Municipal tax collectors collect school taxes levied under the authority of the Public School Code, including
school real estate taxes. There is no authority for a school district to collect these taxes through its own
employees; this function has been assigned to the municipal tax collectors.





Chairman Barbara Simington 1/1/1991 2009
Secretary/Treasurer Cheryl Beeler 11/19/1990 2012
Member Jill Fry 6/5/2006 2010
Member Gregory J Garman 1/7/2008 2013
Member Robert Wendt 10/15/2007 2011
3 Year Term
  Dianne Pope 7/21/2008 7/31/2009
  Gene R. Kehler 7/21/2008 7/31/2010
  Michael Gillespie 7/21/2008 7/31/2011


Every municipality which has enacted or enacts a zoning ordinance pursuant to this act or prior enabling laws, shall create a zoning hearing board. As used in this article, unless the context clearly indicates otherwise, the term “board” shall refer to such zoning hearing board.

The membership of the board shall, upon the determination of the governing body, consist of either three or five residents of the municipality appointed by resolution by the governing body. The terms of office of a three member board shall be three years and shall be so fixed that the term of office of one member shall expire each year. The terms of office of a five member board shall be five years and shall be so fixed that the term of office of one member of a five member board shall expire each year. If a three member board is changed to a five member board, the members of the existing three member board shall continue in office until their term of office would expire under prior law. The governing body shall appoint two additional members to the board with terms scheduled to expire in accordance with the provisions of this section. The board shall promptly notify the governing body of any vacancies which occur. Appointments to fill vacancies shall be only for the unexpired portion of the term. Members of the board shall hold no other elected or appointed office in the municipality nor shall any member be an employee of the municipality.

Each township of the second class elects three auditors. At each municipal election, one auditor is elected to
serve for a term of six years. Auditors must be registered voters of the township. They may not be employed
by the township or hold any other elective or appointive office in the township. Auditors must have resided
continuously in the township for at least one year immediately prior to their election.

Vacancies in the office of auditor are filled by the board of supervisors. The appointed successor serves until a
new auditor is elected at the next municipal election coming at least 60 days after the vacancy occurs.

Auditors taking office after August 15, 1999 are paid at the rate of $10 for each hour necessarily employed in
discharging their duties of office. An itemized listing of the dates, times, places and hours worked to perform the
audit must be submitted to the township supervisors. In townships of less than 10,000 population, no auditor
may receive more than $1,000 for completing the audit. In townships of more than 10,000 population, the
maximum amount that may be paid to any auditor is limited to $2,000. In addition to amounts received for
completing the annual audit, each auditor may receive compensation at the rate of $10 per hour for auditing the
accounts of any public official who handles public funds when a vacancy in office occurs. No more than 50
hours may be spent by each auditor in completing audits required because of vacancies in office. Each auditor is
also reimbursed for necessary travel costs at rates as set by the township supervisors in accordance with the
Uniform Mileage Fee Law. Other expenses including postage, notary fees, and publication costs related to the
audit are also reimbursable.

Functional Operations

The actual functional operation of a public works department depends on the size of the municipality, whether it is urban, suburban, or rural, and to what degree it is developed. For instance, a small, rural township might only have two functional operations of note - road maintenance and park maintenance. On the other hand, a larger, urban city might have most or all of the following functions: 

  • Street/road maintenance
  • Bridge maintenance
  • Engineering and code enforcement
  • Traffic signal maintenance
  • Storm sewer construction and maintenance
  • Sanitary sewer construction and maintenance
  • Water distribution system
  • Waste water treatment plant
  • Water filtration plant
  • Fleet maintenance
  • Building maintenance
  • Solid waste and recycling
  • Zoning and planning
  • Parks maintenance

No matter how few or how many of the functions a municipal public works department has, it is important to recognize them on an organizational chart and in the budget in order to properly document the chain of command in each area and provide accountability in the budget process.