Citizens of East Hanover Citizen Action Group -- 2nd Class Township Code

2ND CLASS TOWNSHIP CODE
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ARTICLE I
PRELIMINARY PROVISIONS

Section 101. Short Title.-This act shall be known and may be cited as "The Second Class Township Code."

Section 102. Definitions.-The following words, terms and phrases, as used in this act shall have the following meanings, unless the context clearly indicates otherwise:

"Census" or "official census," the latest United States Census Bureau population count resulting from a decennial or special census conducted by the United States Census Bureau.

"Highway" or "State highway," any highway, road or street which qualifies as a State highway or a portion of the rural State highway system as provided in section 102 of the act of June 1, 1945 (P.L. 1242, No. 428), known as the "State Highway Law."

"Municipal corporation," any city, borough, incorporated town, township of the second class, township of the first class or home rule municipality, except home rule counties.

"Road" or "public road," the entire width between the boundary lines of every way, street, lane, alley, court or public square maintained by the township which is open to the use of the public for purposes of vehicular travel.

"Township," a township of the second class.

Section 103. Excluded Provisions.--(a) This act does not repeal any acts relating to:
(1) The assessment and valuation of property and persons for the purposes of taxation and collection of taxes and the collection of municipal claims by liens.
(2) The method of incurring or increasing indebtedness.
(3) Election officers and conduct of elections.
(4) Public schools and school districts.
(5) Constables.
(6) District justices.
(7) State highways and private roads.
(8) Validations of elections, bonds, ordinances and acts of corporate officers.
(9) Free nonsectarian libraries.
(10) Intergovernmental cooperation.
(11) Planning and land use.
(12) Public meetings.
(13) Inspection of records.
(14) Ethics of elected officers and employes.
(15) The levy or collection of taxes under general law.
(b) It is the intention that this act shall furnish a complete and exclusive system for the government and regulation of townships except as to the several matters enumerated in subsection (a).

Section 104. Construction of Act Generally.-The provisions of this act, insofar as they are the same as those of existing laws, are intended as a continuation of those laws and not as new enactments. The repeal by this act of any State law or part thereof does not revive any act or part thereof previously repealed or superseded The provisions of this act do not affect any act done, liability incurred or right accrued or vested or affect any suit or prosecution pending or to be instituted to enforce any right or penalty or punish any offense under the authority of any repealed laws.

Section 105. Constitutional Construction.-The provisions of this act are severable, and, if any of the provisions are held to be unconstitutional, that decision shall not affect the validity of any of the remaining provisions of this act. It is the legislative intent that this act would have been adopted had the unconstitutional provision not been included.

Section 106. Construction of References.-When, in this act, reference is made to any act by title, it includes any codification in which the provisions of the act referred to are substantially reenacted.

Section 107. How Act Applies.-This act shall apply to all townships of the second class as now exist and those created, established or reestablished after this act takes effect.

Section 108. Saving Clauses When Class of Township Changed.-When any township of the second class is reestablished as a township of the first class or when any township of the first class is reestablished as a township of the second class, all liabilities incurred, rights accrued or vested, obligations issued or contracted and all suits and prosecutions pending or to be instituted to enforce any right or penalty accrued or punish any offense committed before the change of class and all resolutions, rules and regulations shall continue with the same force and effect as if no change had been made.

Section 109. Legal Advertising.-When notice is required to be published by a township in one or more newspapers, unless otherwise specified, publication shall be made in the legal notice section in a newspaper of general circulation in the township, as defined by 45 Pa.C. S. (relating to legal notices). When the notice relates to any proceeding or matter in any court or the holding of an election for the increase of indebtedness or the issue and sale of bonds to be paid by taxation, the notice shall also be published in the legal newspaper of the county, if any, so designated by the rules of court. Auditors' statements, summaries of auditors' statements, notices of public meetings and hearings, notices of budget proposals, ordinances, lists of delinquent taxpayers and advertisements inviting proposals for public contracts and for bids for materials and supplies shall be published only in newspapers of general circulation.

ARTICLE II CLASSIFICATION, CREATION,
REESTABLISHMENT AND CHANGE OF NAME OF TOWNSHIPS

Section 201. Classification of Townships.-The townships now in existence and those to be created after this act takes effect are divided into two classes, townships of the first class and townships of the second class. Townships of the first class are those having a population of at least three hundred inhabitants to the square mile, which are now established as townships of the first class, or which may be created townships of the first class under laws relating to townships of the first class. All townships that are not townships of the first class or home rule townships are townships of the second class. A change from one class to the other shall be made only under this act or the laws relating to townships of the first class.

Section 202. Reestablishment of Townships.-A township of the first class may, irrespective of population, be reestablished a township of the second class in the following manner:
(1) The board of commissioners of the township of the first class on its own initiative may, or within fifteen days after the receipt of a petition signed by at least five percent of the electors of the township of the first class shall, pass a resolution and record it on its minutes, submitting the question of whether the township of the first class shall be reestablished as a township of the second class to the electors of the township of the first class.
(2) At the next primary, general or municipal election occurring at least ninety days after the passage of the resolution, the question, whether the township of the first class shall be reestablished as a township of the second class, shall be submitted to the voters of the township; and the county board of elections shall place the question of reestablishment as a township of the second class on the ballot under the election laws of this Commonwealth.
(3) The election officers shall compute the votes cast at the election and certify them to the county board of elections, which shall compute them and certify the result to the county commissioners and the board of commissioners of the township of the first class and to the clerk of the court of common pleas. If a majority of the votes cast at the election are in favor of the reestablishment of the township of the first class as a township of the second class, the government of the township of the second class shall be organized and become effective on the first Monday of January after the election, when the terms of the officers of the township of the first class shall cease, and the officers appointed by the court for the township under section 205 shall take office. If a majority of the votes cast at the election are in favor of remaining a township of the first class, no further proceedings shall be initiated for a period of two years from the date of the election.

Section 203. Creation of Townships by Annulment of Charter of Borough. - Townships of the second class may be created by the annulment of a charter of a borough under laws governing boroughs.

Section 204. Classification of New Townships.-When a new township is created either by consolidation of two or more townships or reestablishment of a township of the first class as a township or by annulment of a charter of a borough, the new township shall be classified as a township of the second class.

Section 205. Appointment and Election of Officers of New Townships.- When a new township results from the consolidation of townships or is created as a result of the annulment of a charter of a borough or when a township of the first class is reestablished as a township of the second class, the court of common pleas shall appoint the elective officers for the new township and determine the polling place or places in the new township. The appointed officers shall hold their offices until the first Monday of January after the next municipal election which occurs at least ninety days after the appointments. At the municipal election, an assessor in those counties where assessors are elected and a tax collector shall be elected for regular four-year terms if the election occurs in the year when those officers are elected for regular terms, and, if not, they shall be elected for terms of two years each and their successors shall be elected for four-year terms. At the first municipal election, one supervisor and one auditor shall be elected for terms of six years each, one supervisor and one auditor for terms of four years each, and one supervisor and one auditor for terms of two years each. All officers shall take office on the first Monday of January after their election.

Section 206. Certificates of Clerk of Court; Fee; Penalty.--(a) When a township of the second class results from the consolidation of two or more townships or is created or reestablished, the clerk of the court of common pleas within thirty days shall certify the action to the Department of Community Affairs and the Department of Transportation. The clerk may charge a fee of three dollars and fifty cents ($3.50) to be paid as part of the costs of the proceedings.
(b) A clerk who fails to furnish the certifications, or either of them, shall, upon conviction thereof, in a summary proceeding, be sentenced to pay a fine of not more than fifty dollars ($50) and, in default of the payment of the fine and costs, undergo imprisonment of not more than ten days.

Section 207. Change of Name of Township.-(a) Upon petition to the court of common pleas of at least ten percent of the electors of a township or upon passage of a resolution by the board of supervisors seeking a change of the name of the township, the court shall order a referendum on the question.
(b) If the court determines that the petition or resolution for change of name of the township is in proper form and properly executed, the original petition or resolution shall be filed with the clerk of the court. A copy of the petition or resolution and order of the court shall be filed with the county board of elections, which shall frame the question to be submitted to the electors at the next general or municipal election which occurs at least sixty days after the court order.
(c) The election officers shall compute the votes cast on the question and certify them to the clerk of the court of common pleas, who shall tabulate them and certify the result. If a majority of the votes cast at the election are in favor of the change of township name, the court shall so order and shall order the record of the proceedings to be permanently recorded. If a majority of the votes are against the change, there shall be no further proceedings on the petition or resolution.

ARTICLE III TOWNSHIP LINES AND BOUNDARIES

Section 301. Stream Boundaries.-When any township is bounded by the nearest margin of any navigable stream and the opposite municipal corporation is also bounded by the nearest margin of the same stream, the middle of the stream is the boundary between the township and the opposite municipal corporation. This section does not repeal any local or special law.

Section 302. Ascertainment of Boundaries.--(a) The courts of common pleas may upon the presentation of a petition: (1) require the lines or boundaries of townships to be ascertained and
(2) ascertain disputed lines and boundaries between two or more townships or between townships and any municipal corporation.
(b) When any petition is presented, the court may require the petitioners to file a bond in a sufficient sum to secure the payment of all costs of the proceeding.

Section 303. Petition to Court; Commissioners' Report.-Upon application by petition, the court shall appoint three impartial citizens as commissioners, One of whom shall be a registered surveyor or engineer, to inquire into the request of the petition. After giving notice to parties interested as directed by the court, the commissioners shall hold a hearing and view the lines or boundaries; and they shall make a plot or draft of the lines and boundaries proposed to be ascertained and established if they cannot be fully designated by natural lines or boundaries. The commissioners shall make a report to the court, together with their recommendations. Upon the filing of the report it shall be confirmed nisi, and the court may require notice to be given by the petitioners to the parties interested.

Section 304. Exceptions and Procedure.-Exceptions to the report may be filed by any interested person or municipal corporation or school district within thirty days after the filing of the report, and the court shall set a day for the hearing of the exception. Notice of the hearing shall be given as the court may direct. After hearing, the court may sustain the exceptions or dismiss them and confirm the report or refer the report back to the same or new commissioners with authority to make another report. If no exceptions are filed within thirty days after the filing of the report, the court shall confirm the report absolutely. When any report is confirmed absolutely, the court shall enter a decree establishing the lines and boundaries as shown in the report.

Section 305. Costs.-The compensation and expenses of commissioners appointed to ascertain and establish township lines shall be in the amount approved by the court. The court shall ascertain how the costs of the proceeding, including the furnishing and placing of markers, shall be paid and may assess them against the petitioners, any affected township or municipal corporations and school districts affected.

Section 306. Adjustment of Indebtedness.-When the boundaries of any township are ascertained and established, the court of common pleas may adjust the taxes, debts and expenses for township, municipal and school purposes between the townships, municipal corporations and school districts affected.

Section 307. Adjustment for Costs or Values of Improvements.- (a) When the boundaries of any townships have been ascertained and established or when an annexation procedure is consummated with the result that a portion of a township is determined to be within the boundaries of another municipal corporation the township shall be paid by the municipal corporation the following costs or value of improvements located within the portion of the township affected:
(1) The value of all improvements to roads by the township within five years.
(2) The cost of sanitary sewer systems constructed by the township within fifteen years.
(3) The value of public buildings and all improvements other than roads and sewers.
(b) All costs or values shall be paid within one year after the final confirmation by the court or before the completion of the annexation process. This section does not apply to the cost of any road, sanitary sewer systems or facilities which have been assessed against the real property within the affected territory.
(c) If any present indebtedness of the township losing the affected area exists by reason of any improvements located in the affected area and the municipal corporation gaining the affected area assumes a portion of the indebtedness, any payment on account of the indebtedness shall be a credit to the municipal corporation gaining the affected area on account of the cost of the improvement.
(d) When an amicable settlement cannot be made on the amount to be paid under this section, the court of common pleas, upon application by any one of the municipal corporations involved, shall determine the amount to be paid.

ARTICLE IV ELECTION OF OFFICERS; VACANCIES IN OFFICE

Section 401. Township Officers to be Electors.-No person is eligible for the office of supervisor, assessor, auditor or tax collector in any township unless that person is an elector of the township.

Section 402. Officers to be Elected.--(a) Except as provided in subsection (b), the electors of each township shall elect three supervisors, one assessor in those counties in which assessors are elected, three auditors and one tax collector. No person shall at the same time hold more than one elective township office.
(b) Upon petition of at least five percent of the electors of the township or under a resolution of the board of supervisors and upon approval by a majority of those electors voting at the next municipal or general election, there shall be elected two additional supervisors. The referendum petition or resolution of the board of supervisors certified by the township secretary shall be filed with the county board of elections not later than the thirteenth Tuesday before the next municipal or general election. The county board of elections shall place the question before the electors as provided under the act of June 3, 1937 (P.L. 1333, No. 320), known as the "Pennsylvania Election Code." The form of the question shall be as follows:

Should two additional supervisors be elected to serve in this township?

Yes
No

The county board of elections shall tabulate and publish the results of the referendum within thirty days of the election. The total number of supervisors shall not exceed five. In no event shall the question of additional supervisors be voted on more than once in any three-year period.
(c) At the first municipal election following approval at a general election of the question providing for the election of two additional supervisors, one of the additional supervisors shall be elected for a term of four years and one for a term of six years, each to serve from the first Monday of January after the election. At the first general election following approval at a municipal election of the question providing for the election of two additional supervisors, one of the additional supervisors shall be elected for a term of three years and one for a term of five years, each to serve from the first Monday of January after the election. After that time, the additional supervisors shall be elected for terms of six years each to serve from the first Monday of January after the election.
(d) In townships in which the electorate has opted for a five-member board, the township shall return to a three-member board of supervisors upon petition of at least five percent of the electors of the township, or under a resolution of the board of supervisors, and upon approval by a majority of electors voting at the next municipal or general election. The referendum petition shall be filed with the county board of elections not later than the thirteenth Tuesday before the next municipal or general election. The county board of elections shall place the question before the electors as provided under the "Pennsylvania Election Code." The form of the question shall be as follows:

Should this township return to a three-member board of supervisors?

Yes
No

The county board of elections shall tabulate and publish the results of the referendum within thirty days of the election. In no event shall the question of reducing the five-member board of supervisors be voted on more than once in any five-year period.
(e) At the first municipal election following approval of the question providing for a return to a three-member board, three supervisors shall be elected to serve from the first Monday of January after the election, when the terms of the officers of the five-member board of supervisors shall cease. The three candidates receiving the highest number of votes for the office of supervisor shall be elected. The candidate receiving the highest number of votes shall serve for a term of six years. The candidate receiving the second highest number of votes shall serve for a term of four years. The candidate receiving the third highest number of votes shall serve for a term of two years. After that, supervisors shall be elected under section 403.

Section 403. Supervisors.--(a) Except as provided under section 402(b) for the election of additional supervisors or under section 402(e) for a return to a three-member board, or when vacancies create shorter terms, at each municipal election, the electors of each township shall elect one supervisor to serve for a term of six years from the first Monday of January after the election.
(b) Except as otherwise provided in this act, no supervisor shall at the same time hold any other elective or appointive township office or position. Nothing in this subsection shall prohibit a supervisor from being a member of a township planning commission created under the act of July 31, 1968 (P.L. 805, No. 247), known as the "Pennsylvania Municipalities Planning Code."
(c) Supervisors shall reside in the township from which elected and shall have resided in that township continuously for at least one year before their election.

Section 404. Auditors-(a) Except when vacancies create shorter terms, at each municipal election, the electors of each township shall elect one auditor to serve for a term of six years from the first Monday of January after the election. Auditors shall reside in the township from which elected and shall have resided in that township continuously for at least one year immediately preceding their election.
(b) No auditor shall at the same time hold any other elective or appointive township office or position or be an employe of the township for which he has been appointed. ((b) amended Dec. 18, 1996, P.L.1142, No.172 )
(c) In the event that there concurrently exists two or more vacancies for the position of township auditor, a person shall be ineligible to seek nomination or election to fill more than one such vacancy.

Section 405. Assessor.-4a) At the municipal election in the year 1993 and at the municipal election every four years after that, the electors of each township shall elect one assessor to serve for a term of four years, except when vacancies create shorter terms, from the first Monday of January after the election. Assessors shall reside in the township from which elected and shall have resided in that township continuously for at least one year immediately preceding their election.
(b) This section does not authorize the election of assessors for taxation purposes in counties where boards for the assessment and revision of taxes are authorized by law to appoint assessors.

Section 406. Tax Collector.-(a) At the municipal election in the year 1993 and at the municipal election every four years after that, the electors of each township shall elect one tax collector to serve for a term of four years, except when vacancies create shorter terms, from the first Monday of January after the election. Tax collectors shall reside in the township from which elected and shall have resided in that township continuously for at least one year immediately preceding their election.
(b) If the electors of any township fail to choose a tax collector or if any person elected to the office fails to give the required bond or to take the required oath, the vacancy shall be filled under section 407.

Section 407. Vacancies in General-If the electors of any township fail to choose a supervisor, tax collector, auditor or assessor or if any person elected to any office fails to serve in the office or if a vacancy occurs in the office by death, resignation, removal from the township or otherwise, the board of supervisors may appoint a successor who is an elector of the township and has resided in that township continuously for at least one year prior to their appointment, and, upon their failure to make the appointment within thirty days after the vacancy occurs, the vacancy shall be filled within fifteen additional days by the vacancy board. The vacancy board shall consist of the board of supervisors and one elector of the township, who shall be appointed by the board of supervisors at the board's first meeting each calendar year or as soon after that as practical and who shall act as chairman of the vacancy board. If the vacancy board fails to fill the position within fifteen days, the chairman shall, or if there is a vacancy in the chairmanship the remaining members of the vacancy board shall, petition the court of common pleas to fill the vacancy. If two or more vacancies in the office of supervisor occur on a three-member board or three or more vacancies on a five-member board, the court of common pleas shall fill the vacancies upon presentation of petition signed by not less than fifteen electors of the township. The successor so appointed shall hold the office until the first Monday in January after the first municipal election which occurs more than sixty days after the vacancy occurs, at which election an eligible person shall be elected for the unexpired term.

ARTICLE V TOWNSHIP OFFICERS GENERALLY

Section 501. Oath of Office.--Every person elected or appointed to any township office shall before assuming the duties of the office take and subscribe an oath or affirmation before a notary public, district justice or judge to support the Constitutions of the United States and of the Commonwealth and to perform the duties of the office with fidelity. A copy of the oath or affirmation shall be filed with the township secretary before assuming the duties of the office.

Section 502. Bonds.-When any officer or employe of any township is required to give bond for the faithful performance of the duties of the office, the bond shall be with a surety company or other company authorized by law to act as surety, and the township may pay the premium on the bond.

Section 503. Removal for Failure to Perform Duties.-If any township officer fails to perform the duties of the office, the court of common pleas upon complaint in writing by five percent of the electors of the township may issue a rule upon the officer to show cause why the office should not be declared vacant. The officer shall respond to the rule within thirty days from its date of issue. Upon hearing, the court may declare the office vacant and require the vacancy to be filled under section 407.

ARTICLE VI TOWNSHIP SUPERVISORS

Section 601. Supervisors and Government of Townships.--Townships shall be governed and supervised by boards of supervisors. Boards of supervisors shall consist of three members or, if approved by the electors under section 402(b), five members.

Section 602. Organization Meeting; Appointment of Secretary and Treasurer.-(a) The board of supervisors shall meet at a convenient time and place on the first Monday in January of each year. If the first Monday is a legal holiday, the meeting shall be held the following day. The board of supervisors shall elect one member as chairman and another as vice-chairman, and it shall appoint a treasurer and a secretary. The secretary shall be an individual; however, the board of supervisors may select either a trust company, a banking institution or an individual to serve as treasurer, or the board of supervisors may appoint one individual to serve as both secretary and treasurer. Members of the board of supervisors may be appointed as secretary-treasurer, secretary or treasurer. With regards to boards of supervisors which are designated as three-member boards, any supervisor who is to be considered by the board for any appointed township position or for employment by the township as authorized by law shall not be excluded from voting on the issue of such appointment or employment. Action taken by a supervisor shall be deemed to be within the scope of authority as a supervisor and shall not be deemed to constitute an illegal or an improper conflict of interest. ((a) amended Dec. 18, 1996, P.L.1142, No. 172)
(b) The meeting under this section may be considered a regular monthly meeting of the board of supervisors. The first order of business at this meeting shall be organization of the board of supervisors.
(c) The board of supervisors may appoint a supervisor to be employed as roadmaster, laborer, secretary, treasurer, assistant secretary, assistant treasurer or in any employe capacity not otherwise prohibited by this or any other act.

Section 603. Monthly Meetings; Quorum and Voting.-The board of supervisors shall meet for the transaction of business at least once each month at a time and place determined by the board of supervisors. A quorum is two members of a three-member board of supervisors or three members of a five-member board of supervisors. An affirmative vote of a majority of the entire board of supervisors at a public meeting is necessary in order to transact any business. A member shall not be disqualified from voting on any issue before the board solely because the member has previously expressed an opinion on the issue in either an official or unofficial capacity.

Section 604. Special Meetings.-Upon call of the chairman or by agreement of a majority of its members, the board of supervisors may schedule special meetings of the board of supervisors after notice required under the act of July 3, 1986 (P.L.388, No. 84), known as the "Sunshine Act." Notice of a special meeting shall state the nature of the business to be conducted at the meeting.

Section 605. Minutes and Records.-(a) The board of supervisors shall provide for the recording of minutes of its proceedings and other books it may find necessary in the performance of its duties. The records shall be made available to the board of auditors during the annual audit. Unless the custodian of the records agrees otherwise, the records shall be audited or inspected at the place where they are normally maintained. Supervisors who leave office shall deliver all township records in their possession to their successors or to the township secretary.
(b) All township records required to be recorded or transcribed are valid if typewritten, printed, photostated or microfilmed, and, where recording in a specified book of record is required, including minutes of the proceedings of the board of supervisors, the records may be recorded or transcribed in a mechanical post binder book capable of being permanently sealed, with consecutively numbered pages with a security code printed thereon and a permanent locking device with the township seal being impressed upon each page, or bound book with pages being consecutively numbered by transcribing directly upon the pages of the book of record, or may be attached to the book of record by stapling or by glue or any other adhesive substance or material, and all records previously recorded or transcribed in any manner authorized by this section are validated. When any record is recorded or transcribed by attaching the record or a copy of it to the book of record, the township seal shall be impressed upon each page to which the record is attached, each impression covering both a portion of the attached record and a portion of the page of the book of record to which the record is attached.
(c) Original or certified copies of ordinances may also be stored in a locking or mechanical post binder book, capable of being permanently sealed, without being fastened onto pages in the binder.

Section 606. Compensation of Supervisors.---(a) Supervisors may receive as compensation an amount established by ordinance not in excess of the following:

Township Annual Maximum
Population Compensation
not more than 4,999 $1,875
5,000 to 9,999 $2,500
10,000 to 14,999 $3,250
15,000 to 24,999 $4,125
25,000 to 34,999 $4,375
35,000 or more $5,000

Salaries are payable monthly or quarterly for the duties imposed by this act. The population is determined by the latest official census figures, except that no township shall be required to reduce the salary of a supervisor as a result of a decrease in population. The compensation of supervisors, when employed as roadmasters, laborers, secretary, treasurer, assistant secretary, assistant treasurer or in any employe capacity not otherwise prohibited by this or any other act, shall be determined by the board of auditors, at an hourly, daily, weekly, semi-monthly or monthly basis, which shall be comparable to compensation paid in the locality for similar services. The board of supervisors may establish a mileage allowance, under the act of July 20, 1979 (P.L. 156, No. 51), referred to as the Uniform Mileage Fee Law, to be paid to officers and employes for the use of a personal vehicle when required and actually used for authorized township business. No supervisor may receive compensation as an employe for attending a meeting of the board of supervisors. Supervisors may continue to be compensated under prior law until such time as an ordinance is enacted under this act. Any change in salary, compensation or emoluments of the elected office becomes effective at the beginning of the next term of the supervisor. A decision by the township to pay, in whole or in part, to include supervisors not employed by the township in insurance plans, as authorized in subsection (c), shall not be implemented with regard to any nonemploye supervisor until the beginning of the next term of that supervisor.
(b) Any benefit provided to or for the benefit of a supervisor employed by the township in any employe capacity under this act in the form of inclusion in a pension plan paid for in whole or in part by the township is compensation within the meaning of this act to the extent that benefit is paid for by the township and is determined by the board of auditors; however:
(1) Supervisors are eligible for inclusion in township pension plans only if they are employed by the township in any employe capacity under this act. In order to be eligible for inclusion in the plans, supervisor-employes must meet the same requirements as other employes of the township who are eligible to participate in a pension plan. Pension plans shall not improperly discriminate in favor of a supervisor-employe.
(2) Once given, auditor approval for inclusion of supervisor-employes shall not be rescinded in any subsequent years as long as the pension plan remains in effect and the supervisors remain employed by the township and continue to meet the same requirements as other employes of the township who are eligible to participate in a pension plan, nor shall the auditors act in any way that disqualifies the pension plan under Federal law.
(3) No change in the nature or rate of the contributions of a defined contribution plan and no change in the benefit formula of a defined benefit plan shall be initiated by the board of supervisors with respect to a supervisor-employe without auditor approval.
(4) A pension or annuity contract made by a township between January 1, 1959, and March 31, 1985, that includes or provides for benefits for supervisor-employes or retired supervisor-employes at township expense is not void or unlawful solely because the inclusion of supervisor-employes or retired supervisor-employes was not previously approved by the township auditors. No penalty, assessment, surcharge, forfeiture or disciplinary action of any kind may occur as a result of that participation by supervisor-employes,
(5) All premium, contribution or similar payments made by a township on pension or annuity contracts on behalf of supervisor-employes between January 1, 1959, and March 31, 1985, which would have been proper but for the absence of auditor approval are hereby approved. Any benefits payable to any supervisor-employe or his beneficiaries on account of any premium, contribution or similar payments made by a township during that period shall continue. Any premium, contribution or similar payments made by a township after March 31, 1985, requires auditor approval under this subsection.
(6) If a supervisor-employe personally contributed toward a township-sponsored pension plan or annuity that is not approved by the township auditors or not approved by this act, he shall receive a refund of his total contributions thereto plus any interest accumulated thereon. In lieu of a refund of contributions plus accumulated interest, a supervisor-employe who personally contributed toward a pension or annuity plan in which he participated may elect to purchase that portion of his pension or annuity funded by the township. A qualified actuary, who shall report his determination under the act of December 18, 1984 (P.L. 1005, No.205), known as the "Municipal Pension Plan Funding Standard and Recovery Act," shall determine the amount the supervisor-employe shall pay to purchase the township-funded portion of the annuity or pension.
(7) Supervisors who are not employes of the township are not eligible for participation in any pension or annuity contract paid in whole or in part by the township. No supervisor who was not an employe of the township but was included in a township-paid pension or annuity plan made by a township between January 1, 1959, and March 31, 1985, is subject to any penalty, assessment, surcharge, forfeiture or disciplinary action. Any residual interest, value, refund of premium or benefits payable on or after March 31, 1985, arising out of the township-paid interest of a supervisor who was not an employe is the exclusive property of the township.
(c) In addition to the compensation authorized under this section, supervisors while in office or while in the employ of the township may be eligible for inclusion in township-paid insurance plans, as follows:
(1) Supervisors, whether or not they are employed by the township, and their dependents are eligible for inclusion in group life, health, hospitalization, medical service and accident insurance plans paid in whole or in part by the township. Their inclusion in those plans does not require auditor approval, but does require submission of a letter requesting participation at a regularly scheduled meeting of the board of supervisors before commencing participation. The insurance shall be uniformly applicable to those covered and shall not give eligibility preference to or improperly discriminate in favor of supervisors. No policy of group life insurance shall contain any provision for a cash surrender value, loan value or any other benefit beyond the face amount of insurance. The policy may contain a provision that when the insurance ceases because of termination of employment or term of office, the person is entitled to have issued to him by the insurer, without evidence of insurability, an individual policy of insurance on any form customarily issued by the insurer at the age and for the amount applied for if the amount is not in excess of the amount of life insurance which ceases because of the termination and the application for the individual policy is made and first premium is paid to the insurer within thirty-one days after termination.
(2) Any life, health, hospitalization, medical service or accident insurance coverage contract made by a township between January 1, 1959, and March 31, 1985, that includes or provides coverage for supervisors not employed by the township is not void or unlawful because inclusion of those supervisors was subsequently found to be without lawful authority. No penalty, assessment, surcharge, forfeiture or disciplinary action may occur as a result of participation by those supervisors. Insurance benefits paid or payable to insureds or their beneficiaries arising out of or on account of deaths, injuries, accidents or illnesses occurring before March 30, 1988, are the property of the insureds or their beneficiaries.
(3) All payments made by a township on any group life, health, hospitalization, medical service or accident insurance coverage contracts on behalf of supervisors who were not employes between January 1, 1959, and March 31, 1985, which would have been proper but for the absence of auditor approval are hereby approved. Any benefits payable to any supervisor or his beneficiaries on account of those payments during that time shall continue.
(4) The township may deduct from any compensation payable to a supervisor such part of any insurance premium or charge which is payable by the supervisor within the terms of the particular township's insurance plan.

Section 607. Duties of Supervisors.-The board of supervisors shall: (1) Be charged with the general governance of the township and the execution of legislative, executive and administrative powers in order to ensure sound fiscal management and to secure the health, safety and welfare of the citizens of the township.
(2) Have the responsibility for maintenance of township-owned equipment and facilities.
(3) Employ persons as may be necessary for the general conduct of the business of the township and provide for the compensation, organization and supervision of the persons so employed. Records shall be kept and reports made and filed giving the names of all persons employed, dates on which work was done and the number of hours worked with compensation paid to each person and the capacity in which employed.
(4) Authorize attendance at conferences, institutes, schools and conventions. Any supervisor, elected or appointed officer or township employe may if directed by the board of supervisors attend any conference, institute, school or convention dealing with the duties and functions of elected or appointed officers or employes. The expenses for attending the meetings may be paid by the township and are limited to the registration fee, mileage for the use of a personal vehicle or reimbursement of actual transportation expense going to and returning from the meeting plus all other actual expenses that the board of supervisors agrees to pay. Every attendee shall submit to the board of supervisors an itemized account of expenses incurred at the meeting. The board of supervisors may authorize employes to be compensated at their regular employe rate, and auditors to be compensated at the rate of ten dollars ($10) for each hour up to a maximum of five hours per day, during their attendance at the meeting.
(5) Annually, on or before the first day of February, furnish to the board of auditors information on the construction or maintenance of roads or other matters that may be required by any department of the Commonwealth to be included in the annual township report.
(6) Provide for the annual tax duplicate to be prepared and presented to the tax collector.
(7) Perform duties and exercise powers as may be imposed or conferred by law or the rules and regulations of any agency of the Commonwealth.

ARTICLE VII TOWNSHIP TREASURER

Section 701. Township Treasurer.-The board of supervisors shall appoint a township treasurer to serve at the pleasure of the board of supervisors.

Section 702. Treasurer's Bond.-The township treasurer, if an individual, shall give bond with a surety company in an amount established by the board of supervisors for the faithful performance of the duties of the office. The amount of the bond shall equal the highest amount of township funds estimated by the board of supervisors to be available to the township treasurer at any time during the current year. The bond shall be filed with the board of auditors of the township.

Section 703. Treasurer's Compensation.-The board of supervisors shall determine the compensation of the township treasurer. When a supervisor is appointed as township treasurer, the board of auditors shall determine the compensation. A person may not receive hourly compensation for work as a superintendent, roadmaster or laborer for time spent in the performance of the duties of township treasurer.

Section 704. Treasurer's Duties.-The township treasurer shall: (1) Receive all moneys due the township and deposit them promptly in a designated depository in the name of the township.
(2) Keep distinct and accurate accounts of all sums received from taxes and other sources, which accounts shall be open to the inspection of the board of supervisors and any citizen of this Commonwealth.
(3) Pay out all moneys of the township only on direction by the board of supervisors.
(4) Annually state the accounts and make them available to the board of auditors for settlement.
(5) Preserve the account books, papers, documents and other records of the office and turn them over to the successor in office.

Section 705. Assistant Treasurer. The board of supervisors may appoint an assistant treasurer who shall assist the township treasurer or, in the absence or disability of the township treasurer, perform the duties of the township treasurer. The assistant treasurer may be appointed from the membership of the board of supervisors. The assistant treasurer shall be bonded for the same amount as the township treasurer when acting in the capacity of township treasurer. The board of supervisors shall determine the compensation of the assistant treasurer. When a supervisor is appointed assistant treasurer, the board of auditors shall determine the compensation.

Section 706. Use of Special Funds; Penalty.-When any moneys are collected for any special purpose, no township treasurer or board of supervisors may apply those moneys to any purpose other than that for which they were collected. Every misapplication shall be a misdemeanor of the third degree, and, in addition to the fine or penalty which may be imposed upon conviction, the defendant shall be required to pay restitution in the amount of moneys improperly spent.

Section 707. Penalty for Failure to Perform Duties.-A township treasurer or assistant treasurer who fails to perform any duties of the office other than those for which specific penalties are provided commits a summary offense and, in addition to the fine or penalty which may be imposed upon conviction, is required to pay to the township an amount equal to the amount of the financial loss that occurred, if any, for not performing the duties of the office. That person is disqualified from holding the office of township treasurer or assistant treasurer.

Section 708. Depositories of Township Funds.-(a) The board of supervisors shall designate by resolution a depository or depositories for township funds. Any funds deposited with any banking institution of this Commonwealth shall be insured with the Federal Deposit Insurance Corporation or the National Credit Union Share Insurance Fund or their successor agencies, to the extent that accounts are so insured. The board of supervisors shall require each banking institution to furnish additional bond, insurance or security to cover the amount of any deposits in excess of the insured limits. The designation is valid for a period of one year or until another depository or other depositories are designated by similar action of the board of supervisors.
(b) The depository or depositories shall be banks, banking institutions or trust companies located in this Commonwealth.
(c) The township treasurer or assistant treasurer shall, upon the designation of the depository or depositories by the board of supervisors, immediately transfer thereto the township funds and after that make deposits solely in the depository or depositories in the name of the township.
(d) No township treasurer or assistant treasurer complying with the provisions of this section, nor his surety or sureties, shall be chargeable with losses of township funds caused solely by the failure or negligence of the depository or depositories.

ARTICLE VIII TOWNSHIP SECRETARY

Section 801. Township Secretary.--The board of supervisors shall appoint a township secretary to serve at the pleasure of the board of supervisors.

Section 802. Secretary's Duties.-The township secretary is a clerk to the board of supervisors. The township secretary shall:
(1) Record the proceedings of the board of supervisors and all court orders relative to the laying out, opening and vacating of roads in a minute book.
(2) Preserve the minute book and other records and turn them over to the successor in office.
(3) With the consent of the board of supervisors and in conformity with other laws governing the retention and disposition of municipal records, have the authority to destroy records and papers of the township other than the minute book and account book after the lapse of six years from the date of the records.
(4) Inform supervisors of all township meetings, including special meetings of the board of supervisors.

Section 803. Secretary's Compensation.-The board of supervisors shall determine the compensation of the township secretary. When a supervisor is appointed township secretary, the board of auditors shall determine the compensation. A person may not receive hourly compensation for work as a superintendent, roadmaster or laborer for time spent in the performance of the duties of township secretary.

Section 804. Assistant Secretary.-The board of supervisors may appoint an assistant secretary who shall assist the township secretary or, in the absence or disability of the township secretary, perform the duties of the township secretary. The assistant secretary may be appointed from the membership of the board of supervisors. The board of supervisors shall determine the compensation of the assistant secretary. When a supervisor is appointed assistant secretary, the board of auditors shall determine the compensation.

ARTICLE IX AUDITORS; ACCOUNTANTS

Section 901. Township Auditors; Meetings; Duties; Quorum.-(a) The board of auditors shall meet annually at the place of meeting of the board of supervisors on the day following the day designated by this act for organization of the board of supervisors, and they shall organize by the election of a chairman and secretary. The board of auditors shall audit, settle and adjust the accounts of all elected or appointed officials of the township and its boards or agencies that received or disbursed funds of or owing to the township during the immediately preceding calendar year. The board of auditors shall determine the compensations for the current year authorized in section 606 for supervisors employed by the township. Two auditors shall constitute a quorum. The auditors may also make an audit of the dockets, transcripts and other official records of the district justices to determine the amount of fines and costs paid over or due the township, and the dockets and records of the district justices shall be open to inspection by the auditors for that purpose. Unless otherwise agreed to by the board of auditors and the officer being audited, the audit shall be conducted at the place the records of the officer are normally kept.
(b) Upon the death or resignation of any of the officials designated in this section to be audited, the board of auditors , upon call of the chairman, shall meet and audit the accounts of the former incumbent and determine the compensation of the successor if so authorized by this act.

Section 902. Auditor's Compensation.-(a) Each auditor shall receive ten dollars ($10) for each hour necessarily employed in the duties of the office upon presentation to the board of supervisors of an itemized listing of the dates, times, places and hours worked to perform the audit. No auditor in a township having a population of ten thousand or less is entitled to receive more than one thousand dollars ($1,000) for completing the annual audit, settlement and adjustment. No auditor in a township having a population in excess of ten thousand is entitled to receive more than two thousand dollars ($2,000) for completing the annual audit settlement and adjustment.
(b) In addition to the time actually used by the board of auditors to complete the audit settlement and adjustment, each auditor may be compensated at the rate of ten dollars ($10) each hour for not more than fifty hours to audit the accounts of any public official who handles public funds when a vacancy occurs in the office of the public official.
(c) Each auditor shall be reimbursed for travel costs incurred in the performance of the auditing duties at the rate established by the board of supervisors under the act of July 20, 1979 (P.L.156, No.51), referred to as the Uniform Mileage Fee Law, and for other expenses, including postage, notary fees or publication costs, incurred during the audit.
(902 amended June 22, 1999, P.L.114, No. 17)

Section 903. Subpoenas; Oaths; Perjury. The board of auditors may issue subpoenas to obtain the attendance of the offices whose accounts they are required to audit or adjust, of their executors and administrators and of any person whom it may be necessary to examine as a witness and to compel their attendance, by attachment, the same as any court of common pleas may in cases pending before them and may also compel the production of all books, vouchers and papers relative to township accounts. The subpoena and attachment shall be issued by a district justice. The board of auditors may administer oaths and affirmations to all persons brought or appearing before them, whether accountants, witnesses or otherwise. All persons swearing or affirming falsely upon examination are guilty of perjury.

Section 904. Completion, Filing and Publication of Annual Township Report and Financial Statement.-(a) The board of auditors shall complete their audit, settlement and Adjustment before the first day of March of each year.
(b) The board of auditors shall make a report of the affairs of the township, executed copies of which report shall be filed not later than ninety days after the close of the fiscal year by the secretary of the board of auditors with the township secretary, the clerk of the court of the county or the prothonotary under local rules of court, the Department of Community Affairs and the Department of Transportation. Each copy of the report shall be signed by at least a majority of the board of auditors and duly verified by the oath of the secretary of the board of auditors. Any secretary of the board of auditors who fails to file the township report or to publish the required financial statement commits a summary offense.
(e) The township report shall be presented on a uniform form prepared and furnished under section 3203.
(d) The township report shall contain the names and addresses of the chairman and members of the board of supervisors, the township secretary and the township treasurer, a statement of the receipts of the township from all sources and of all accounts and revenue which may be due and uncollected at the close of the fiscal year, a statement of the disbursements of the township during the fiscal year, a statement of the balance in the township treasury at the beginning of the fiscal year, a statement of the resources and liabilities of the township at the end of the fiscal year, a detailed statement of the indebtedness of the township at the close of the fiscal year and the provisions made for the payment thereof together with the purposes for which it was incurred, a statement of the cost of ownership and operation of each public service industry owned, maintained or operated by the township and other information as may be required in this act.
(e) On or before the tenth day of March of each year, the board of auditors shall publish once in one newspaper of general circulation in the township a concise financial statement setting forth the balance in the treasury at the beginning of the fiscal year, all revenues received during the fiscal year by major classifications, all expenses paid during the fiscal year by major functions and the current resources and liabilities of the township at the end of the fiscal year, the gross liability and net debt of the township, the amount of the assessed valuation of the township, the assets of the township with the character and value thereof, the date of the last maturity of the respective forms of funded debt and the assets in the sinking fund.
(f) If any township has a population of less than two hundred, as shown by the latest official census, the board of auditors may post five copies of the financial statement in public places in the township in lieu of publication in a newspaper.

Section 905. Penalty for Failure to Perform Duty.--Any auditor who fails to comply with this article commits a summary offense.

Section 906. Employment and Compensation of Attorney. If a disagreement occurs with the board of auditors and any official it is required to audit the board of auditors may petition the court of common pleas to appoint an attorney to represent or advise the board of auditors on the matter. The court shall not appoint an attorney unless reasonable effort to reach an agreement has been made and only after the board of auditors has given notice to the official or the board of supervisors of its intent to petition the court for the appointment. The board of auditors, with the agreement of the board of supervisors, shall determine the compensation of the attorney. If the dispute results in litigation or if the board of auditors and the board of supervisors cannot agree upon the compensation to be paid to the attorney, the court shall establish the compensation for the attorney appointed for the board of auditors. The compensation for the attorney shall be paid out of the general township fund.

Section 907. Surcharge by Auditors.--(a) The board of auditors shall surcharge any elected or appointed officer for the amount of any loss to the township caused in whole or in part by the officer's act or omission in violation of law or beyond the scope of the officer's authority. If the auditors find an absence of intent to violate the law or exceed the scope of authority and find the result of the officer's act could have been achieved by legal means and authorized procedures, the surcharge imposed shall be limited to the difference between the costs actually incurred by the township and the costs that would have been incurred had legal means and authorized procedures been employed. Provisions of this section which limit the amount of surcharge do not apply to cases involving fraud or collusion on the part of the officers or to any penalty ensuing to the benefit of or payable to the Commonwealth.
(b) Any balance in any report of the board of auditors against any officer of the township constitutes a surcharge against the officer as fully as if expressly stated in the report to be a surcharge. The board of auditors shall direct the clerk of court of common pleas to certify the amount of every balance or surcharge from which no appeal has been taken under sections 909 and 910 to the court of common pleas, and the prothonotary shall enter the balance or surcharge as a judgment against the officer in favor of the township.

Section 908. Collection of Surcharge; Bond.-Any auditor, elector or taxpayer of the township may enforce the collection of a judgment entered for a surcharge for the benefit of the township, by any appropriate action or execution, upon filing in the court of common pleas a bond (in the case of an elector or taxpayer), with one or more sureties, conditioned to indemnify the township for all costs which may accrue in the proceedings undertaken, subject, however, to all rights of appeal from the report of the board of auditors.
Section 909. Appeals from Report.--The board of supervisors or any elector or taxpayer of the township or any officer whose account is settled or audited by the board of auditors may appeal from any settlement or audit of the board of auditors to the court of common pleas within forty-five days after the settlement has been filed in the court of common pleas.
Section 910. Taxpayer's Appeal; Bond.--No appeal by an elector, taxpayer or officer shall be allowed unless the appellant enters into recognizance to prosecute the appeal with effect, and to pay all costs accruing thereon, in case, if the appellant is an elector or taxpayer, he fails to obtain a final decision more favorable to the township than that awarded by the board of auditors or, if the appellant is an officer, he fails to obtain a final decision more favorable to the officer than that awarded by the board of auditors.

Section 911. Consolidation of Appeals.-When more than one appeal from the report of the board of auditors is taken, whether by the board of supervisors, by an officer thereof or by an elector or taxpayer, the court may direct that the several appeals be consolidated.

Section 912. Report; Prima Facie Evidence; Burden of Proof.-The accounts of the officer in question may be investigated de novo. The figures and facts found and stated by the auditors in their report of audit shall be taken as prima facie correct as against any officer and the burden shall be upon each officer whose accounts are in question to establish the validity of the credits which he claims.

Section 913. Findings; Judgment.-After hearing, the court shall file findings of fact and law and enter judgment, and the judgment so entered may be enforced by appropriate proceedings by any auditor, officer, elector or taxpayer of the township.

Section 914. Costs.-In all cases of appeal from the report or audit of the board of auditors to the court of common pleas, the costs shall be determined by the court.

Section 915. Attorney Fees.-Upon final determination of an appeal taken under section 909 from any report, audit or settlement of the account of any township officer, attorney fees shall be awarded as follows:
(1) If in the opinion of the court the final determination is more favorable to the township officer involved than that awarded by the board of auditors, the township shall pay reasonable attorney fees, or under paragraph (3) a portion of reasonable attorney fees, incurred by the officer in connection with the surcharge proceeding.
(2) In the case of an appeal taken by the township, an elector or a taxpayer, if in the opinion of the court the final determination is more favorable to the township than that awarded by the board of auditors, the township officer who is the subject of the surcharge proceeding shall pay reasonable attorney fees, or under paragraph (3) a portion of reasonable attorney fees, incurred by the township, elector or taxpayer in connection with the surcharge proceeding.
(3) If in the opinion of the court the final determination is in part more favorable to the township and in part more favorable to the township officer involved in the surcharge proceeding than that awarded by the board of auditors, the court may order the township to pay a portion of reasonable attorney fees incurred by the officer in connection with the surcharge proceeding, or it may order the township officer who is the subject of the surcharge proceeding to pay a portion of reasonable attorney fees incurred by the township, elector or taxpayer in connection with the surcharge proceeding.

Section 916. Interest in Township Transactions.-Any auditor who is financially interested, directly or indirectly, in any township transaction commits a summary offense. The auditor shall forfeit the office and forfeit to the township any financial benefit derived from the transaction.

Section 917. Appointment of Accountant-(a) The board of supervisors may contract with a certified or competent public accountant or a firm of certified or competent public accountants, either of which shall be registered in this Commonwealth, to be appointed by the court of common pleas at least thirty days before the close of the fiscal year to audit the accounts of the township and the township officers if a petition has been presented to the supervisors by at least twenty-five taxpayers of the township asking for the appointment. The amount paid to the accountant or firm in any year shall not exceed the maximum allowed by law to be paid to the board of auditors in any year unless the payment of an additional amount is approved by the court.
(b) (1) Subject to the provisions of paragraph (2), at its annual organization meeting, or any time thereafter, the board of supervisors may by resolution appoint a certified or competent public accountant or a firm of certified or competent public accountants, either of which shall be registered in this Commonwealth, to make an examination of all the accounts of the township for the fiscal year stated in the resolution. The board of supervisors shall determine the compensation of the appointed accountant.
(2) At least thirty days prior to the organizational meeting or thirty days prior to any vote to appoint a certified or competent public accountant or a firm of certified or competent public accountants to replace the elected auditors, the board of supervisors shall advertise in a newspaper of general circulation the intent to appoint a certified or competent public accountant or a firm of certified or competent public accountants to replace the elected auditors.
(b) amended Dec. 18, 1996, P.L.1142, No. 172)
(c) When an accountant or firm is appointed under subsection (a) or (b), the board of auditors shall not audit, settle or adjust the accounts audited by the appointee but shall perform the other duties of the office. The accountant or firm has the powers given to the board of auditors under this act except the audit shall be made in accordance with generally accepted auditing standards, and further provide that the accountant or firm appointed under subsection (a) or (b) shall not have the power to determine compensations, and they are subject to the same penalties as the elected auditors under this act. The report of the accountant or firm is subject to appeals the same as reports of the board of auditors under this act.
(d) For the purposes of meeting Federal or State requirements, the board of supervisors may contract with an independent certified or competent public accountant to audit the fiscal affairs of the township, independent of that conducted by the elected or appointed auditors.

ARTICLE X TAX COLLECTOR, ASSESSOR

Section 1001. Tax Collector; Powers, Duties and Liabilities.-The tax collector shall collect all county, township, school, institution district and other taxes levied within townships by authorities authorized to levy taxes. The tax collector may also be designated in the tax-levying ordinance or resolution or be employed by the tax-levying authority to collect taxes levied under the act of December 31, 1965 (P.L. 1257, No. 511), known as "The Local Tax Enabling Act." In addition to the powers, duties and responsibilities under this act, the tax collector shall exercise all the powers and perform all the duties and be subject to all the obligations and responsibilities for the collection of taxes as are conferred upon tax collectors by law.

Section 1002. Assessor; Powers and Duties.-The assessors have all the powers and duties, are subject to all the obligations and responsibilities and may receive the compensation provided under law.

ARTICLE XI TOWNSHIP SOLICITOR

Section 1101. Township Solicitor.--The board of supervisors may appoint and determine the compensation of a township solicitor. The township solicitor shall be licensed to practice law in this Commonwealth and may be one person or a law firm, partnership, association or professional corporation. The township solicitor serves at the pleasure of the board of supervisors.

Section 1102. Solicitor to Have Control of Legal Matters-The township solicitor shall direct and control the legal matters of the township, and no official or official body of the township, except as otherwise provided under law, shall employ an additional attorney without the assent or ratification of the board of supervisors.

Section 1103. Duties of Solicitor.--The township solicitor, when directed or requested so to do, shall prepare or approve any bonds, obligations, contracts, leases, conveyances, ordinances and assurances to which the township may be a party. The township solicitor shall commence and prosecute all actions brought by the township for or on account of any of the estates, rights, trusts, privileges, claims or demands, as well as defend the township or any township officer against all actions or suits brought against the township or township officer in which any of the estates, rights, privileges, trusts, ordinances or accounts of the township may be brought in question before any court in this Commonwealth and do every professional act incident to the office which the township solicitor may be authorized or required to do by the board of supervisors or by any resolution. The township solicitor shall furnish the board of supervisors, upon request, with an opinion in writing upon any question of law.

ARTICLE XII TOWNSHIP ENGINEER

Section 1201. Township Engineer.-The board of supervisors may appoint and determine the compensation of a township engineer who shall be a registered professional engineer. The township engineer serves at the pleasure of the board of supervisors.

Section 1202. Engineer's Duties; Preparation of Plans.-The township engineer shall perform duties as the board of supervisors may direct for the construction, reconstruction, maintenance and repair of streets, roads, pavements, sanitary sewers, bridges, culverts and other engineering work. The township engineer shall prepare plans, specifications and estimates of the work undertaken by the township and furnish the board of supervisors with reports, information or estimates on any township engineering work or on questions submitted by the board of supervisors.

Section 1203. Certificate of Commencement and of Completion of Municipal Improvements-The township engineer shall certify to the township secretary the date of commencement and of completion of all municipal improvements, the cost of which, in whole or in part, is to be paid by the owners of the abutting property. The certification shall be made a part of the permanent records of the township. The certified tune of commencement and completion is collusive on all parties. The term "certified time of completion" means the time of the completion of the whole contract for the improvement.

ARTICLE XIII TOWNSHIP MANAGER

Section 1301. Township Manager, Appointment, Removal, Powers and Duties; Compensation; Bond.--(a) The board of supervisors may by ordinance at any time create the office of township manager and may in like manner abolish the office. While the office exists, the board of supervisors shall appoint one person to fill the office. The township manager serves at the pleasure of the board of supervisors.
(b) The powers and duties of the township manager shall be established by ordinance. The compensation shall be set by resolution and paid out of the general fund of the township. The board of supervisors may delegate, subject to recall, any of their nonlegislative powers and duties to the township manager. The township manager shall give bond to the township, with sufficient surety, in the amount directed by the board of supervisors, conditioned for the faithful performance of the duties of the office.
(c) The office of township manager is not incompatible with the office of township secretary, township treasurer or any other township office or employment, except that of supervisor, auditor, assessor or township police officer.

ARTICLE XIV COUNTY AND STATE ASSOCIATIONS OF TOWNSHIPS

Section 1401. County Associations.-(a) County associations of township officials may be formed. County associations shall hold annual or semi-annual conventions at places determined by the association to consider and discuss questions and subjects pertaining to improvement of township government, assessment of property, collection of taxes and construction, improvement and maintenance of roads. Associations of two or more adjacent counties may arrange to meet in joint sessions.
(b) The supervisors, auditors, assessors, tax collectors, managers, solicitors, engineers, treasurer and secretary of the board of supervisors shall attend the conventions when possible.
(c) (1) Each supervisor, auditor, assessor, tax collector, manager, solicitor, engineer, treasurer and secretary attending the convention shall receive a certificate, signed by the secretary of the county association, attesting their presence at the convention. The certificate entitles the official to collect from the township treasurer the sum of thirty-five dollars ($35) for each day's attendance, expenses which are limited to the registration fee, mileage for use of a personal vehicle or reimbursement of actual transportation expense going to and returning from the meeting plus all other actual expenses that the board of supervisors agrees to pay. Every delegate attending the meeting shall submit to the board of supervisors an itemized account of expenses incurred at the meeting. (2) If the meeting is held during township employes' normal work schedule, the board of supervisors may authorize township employes to be compensated at their regular employe rate during their attendance at the meeting, in which case the employe is not entitled to the thirty-five dollars ($35) mentioned in this section. (3) The board of supervisors may authorize a supervisor who is not employed by the township to receive total or partial reimbursement for lost wages or salary while attending the annual meeting, in which case the supervisor is not entitled to the thirty-five dollars ($35) mentioned in this section, provided that sufficient documentation of such wages or salary is presented to the board of supervisors to justify the reimbursement. (4) No supervisor, auditor, assessor, tax collector, manager, solicitor, engineer, treasurer or secretary shall be paid for more than two days' attendance in any one year.
(d) The officers of the association shall consist of a president, one or two vice- presidents, a secretary and a treasurer, all of whom, except the secretary, shall be members of the association and shall hold office for one year or until their successors are chosen. The secretary of the association may be compensated for services an amount determined by the members of the association. Every supervisor, assessor, tax collector, manager, secretary, treasurer and auditor attending the convention may vote on policy matters and in the election of officers of the association.
(e) Expenses of each county association convention shall be paid from dues assessed by the association on each member township or from other funds as the members of the county association determine.
(f) Each county association of township officials may elect one township supervisor, township manager, township treasurer or township secretary for each ten townships, or fraction thereof, within the county, as a voting delegate to each annual meeting of the State association, but each county association is entitled to a minimum of two delegates at each meeting. These delegates' expenses may be paid by the respective county association.

Section 1402. State Association of Township Supervisors Authorized, (a) The formation of a State Association of Township Supervisors is authorized.
(b) The State association shall hold annual meetings, at a time and place within this Commonwealth as it may designate, to discuss questions and subjects pertaining to the duties of elected and appointed township officials and the improvement of township government.
(c) The State association, at its annual meeting, by majority vote of all qualified voting delegates present, may adopt and amend bylaws to govern the State association. The bylaws shall govern the qualification of delegates, election of officers, their designation, qualifications and duties, payment of dues and other organizational matters. The State association shall function under the bylaws to advance the interest of township government.
(d) The board of supervisors may designate one or more of the following elected or appointed officials of the township to attend the annual meeting of the State association: supervisors, secretary, treasurer and manager. The convention shall be held in this Commonwealth under the procedures adopted by the State association.
(e) Each township with dues paid in the State association shall elect one of those delegates designated in subsection (d) to be the voting delegate at the convention.
(f) Each township shall certify the name and address of its delegate or delegates and the designated voting delegate to the State association at least thirty days before the opening of the State convention.
(g) (1) The expenses allowed to the delegates attending the annual meeting are limited to the registration fee, mileage for use of a personal vehicle or reimbursement of actual transportation expense going to and returning from the meeting plus all other actual expenses that the board of supervisors agrees to pay. Every delegate attending the annual meeting shall submit to the board of supervisors an itemized account of expenses incurred at the meeting. (2) The board of supervisors may authorize township employes to be compensated at their regular employe rate during their attendance at the annual meeting. (3) The board of supervisors may authorize a supervisor who is not employed by the township to receive total or partial reimbursement for lost wages or salary while attending the annual meeting, provided that sufficient documentation is presented to the board of supervisors to justify the reimbursement. (4) No delegate shall receive expenses for attending more than four days each year.
(h) Membership dues of the State association are legal expenses of the townships and shall be used for the payment of expenses incurred, including, but not limited to, the rental or acquisition of real estate to be used for State association purposes and activities, cost of publications, salaries, cost of services provided to or for townships and other expenses incurred on behalf of the State association.
(i) The State association may purchase, receive, lease as lessee, accept by gift or devise or otherwise acquire and own, use and otherwise deal with any real estate in its own name for association purposes and mortgage, sell and convey, lease as lessor and otherwise dispose of all or part of the real estate.
(1402 amended Feb. 21, 2002, P.L. 100, No. 9)

ARTICLE XV CORPORATE POWERS

Section 1501. Suits.-Any township may sue and be sued.

Section 1502. Property; Penalty for Violation.--(a) The board of supervisors may purchase, acquire by gift or otherwise, hold, lease, let and convey, by sale or lease, any real and personal property it judges to be to the best interest of the township.
(b) Any supervisor who votes in favor of or knowingly participates in the sale or lease of township real or personal property in violation of this article is subject to surcharge to the extent of any loss or injury to the township as a result of the sale or lease.

Section 1503. Real Property.-(a) No real estate owned by the township having a value in excess of fifteen hundred dollars ($1,500) may be sold except to the highest bidder after due notice by advertisement for bids or advertisement of a public auction in one newspaper of general circulation in the township. The advertisement shall be published once not less than ten days before the date set for the opening of bids or public auction, and the date for opening bids or public auction shall be announced in the advertisement. The award of contracts shall be made only by public announcement at a regular or special meeting of the board of supervisors or at the public auction. All bids shall be accepted on the condition that payment of the purchase price in full shall be made within sixty days of the acceptance of bids.
(b) The board of supervisors may reject all bids if the bids are deemed to be less than the fair market value of the property. In the case of a public auction, the board of supervisors may establish a minimum bid based on the fair market value of the real property.
(c) The requirements of this section do not apply to conveyances or leases of real property by a township to any municipal corporation, the Federal Government, the Commonwealth, or any institution district, school district, municipality authority, county, public utility, volunteer fire company, nonprofit corporation engaged in community industrial, commercial or affordable housing development, volunteer ambulance service or volunteer rescue squad located within the township, nonprofit Corporation organized as a public library, nonprofit medical service corporation, nonprofit housing corporation, nonprofit organizations providing community service or development activities or nonprofit corporation established for the preservation of historical, architectural or aesthetic sites or artifacts. Such conveyances or leases shall be at the sole discretion of the township.
(d) When real property is sold to a nonprofit corporation organized as a public library or to a nonprofit medical service corporation, nonprofit housing corporation, volunteer fire company, volunteer ambulance service or volunteer rescue squad, the board of supervisors may elect to accept any nominal consideration for the property as it believes appropriate. Real property sold under this subsection is subject to the condition that when the property is not used for the purposes of the corporation or volunteer fire company, the property reverts to the township.
(e) No real estate may be purchased by a township unless the board of supervisors obtains at least one appraisal on the real property in question by a person authorized to perform an appraisal on the subject property under the act of July 10, 1990 (P.L. 404, No. 98), known as the "Real Estate Appraisers Certification Act," and the township supervisors may require that an environmental impact statement be prepared, indicating the potential liability of the township for any environmental problems associated with the real estate to be purchased. The person making the appraisal shall not be interested directly or indirectly in any aspect of the sale of the real estate. The price paid by the board of supervisors for the purchase of the real estate shall not exceed the price established by the appraisal: Provided, however, That if more than one appraisal is obtained, the price paid by the board of supervisors shall not exceed the average of the appraisals.
(f) When real property has been dedicated, deeded or devised to a township to be used for a designated purpose and the real property is accepted and used for that purpose, or the real property is not used for the purpose designated for a period of ten years or more, and the township supervisors determine that it is not possible or not desirable for the best interest of the township to use the real property for the purpose designated, the township supervisors, with the prior approval of the court of common pleas, may by ordinance reconvey to the original owners or their successors, heirs or assigns, or otherwise dispose of, the real property free and clear of any public right.

Section 1504. Personal Property.--(a) No personal property of the township shall be sold or disposed of without the approval of the board of supervisors. No personal property owned by the township, the estimated fair market value of which is one thousand dollars ($1,000) or more, shall be sold except to the highest bidder after due notice by advertisement for bids or for public auction in one newspaper of general circulation in the township. The advertisement shall be published once not less than ten days before the date set for the opening of bids or public auction, and the date for opening bids or public auction shall be announced in the advertisement. If, after attempting twice to receive bids or if at a public auction no bid was received, the board of supervisors may by resolution adopt a procedure by which the personal property may be sold without further action of the board of supervisors. A procedure adopted pursuant to this authorization shall be subject to and shall conform with the requirements of any law governing the sale of property by municipal corporations generally when no bids have been received. The award of contacts shall be made only by public announcement at a regular or special meeting of the board of supervisors or at the public auction. All bids shall be accepted on the condition that payment of the purchase price in full is made immediately upon acceptance of the successful bid. The board of supervisors may reject any bids received if the bids are believed to be less than the fair market value of the property. ((a) amended Dec. 18, 1996, P.L.1142, No. 172)
(b) With respect to personal property, either individual items or lots of items, the fair market value of which is estimated to be less than one thousand dollars ($1,000), the board of supervisors shall by resolution adopt a procedure by which the property may be sold without further action by the board of supervisors. The board of supervisors may arrange for the sale of the item or items at public auction.
(e) The bidding and advertising requirements of this section do not apply to the following transactions:
(1) If personal property of the township is being traded in or exchanged for other personal property.
(2) The sale or lease of personal property to any municipal corporation, the Federal Government, the Commonwealth or any institution district, school district, municipality authority, county, public utility, volunteer fire company, nonprofit corporation engaged in community industrial development, volunteer ambulance service or volunteer rescue squad located within the township, nonprofit corporation organized as a public library, nonprofit medical service corporation, nonprofit housing corporation, nonprofit organizations providing community service or development activities or nonprofit corporation established for the preservation of historical, architectural or aesthetical sites or artifacts.

Section 1505. Boards of Supervisors to Exercise Powers.-The corporate powers of townships shall be exercised by the board of supervisors. If no specific authority is given for the payment of costs incurred in the exercise of any power contained in this act, the expenses may be paid from the general township fund.

Section 1506. General ]Powers.-The board of supervisors may make and adopt any ordinances, bylaws, rules and regulations not inconsistent with or restrained by the Constitution and laws of this Commonwealth necessary for the proper management, care and control of the township and its finances and the maintenance of peace, good government, health and welfare of the township and its citizens, trade, commerce and manufacturers.

Section 1507. Intergovernmental Cooperation.--The board of supervisors may by ordinance make agreements with other municipal corporations in performing governmental powers, duties and functions and in carrying into effect provisions of the act of July 12, 1972 (P.L. 762, No. 180), referred to as the Intergovernmental Cooperation Law.

Section 1508. Capital Reserve Fund.-(a) The board of supervisors may create and maintain a separate capital reserve fund for any anticipated capital expenses, which fund shall be designated for a specific purpose or purposes when created. The moneys in the fund shall be used for no other purpose unless the board of supervisors declares that conditions in the township make other expenses more urgent than those for which the fund was created.
(b) The board of supervisors may appropriate moneys from the general township funds to be paid into the capital reserve fund or place in the fund any moneys received from the sale, lease or other disposition of any township property or from any other source.

Section 1508.1. Operating Reserve Fund.-(a) The board of supervisors shall have the power to create and maintain a separate operating reserve fund in order to minimize future revenue shortfalls and deficits, provide greater continuity and predictability in the funding of vital government services, minimize the need to increase taxes to balance the budget in times of fiscal distress, provide the capacity to undertake long-range financial planning and develop fiscal resources to meet long-term needs.
(b) The board of supervisors may annually make appropriations from the general township fund to the operating reserve fund, but no appropriation shall be made to the operating reserve fund if the effect of the appropriation would cause the fund to exceed five per centum of the estimated revenues of the township's general fund in the current fiscal year.
(c) The board of supervisors may at any time by resolution make appropriations from the operating reserve fund for the following purposes only:
(1) to meet emergencies involving the health, safety or welfare of the residents of the township;
(2) to counterbalance potential budget deficits resulting from shortfalls in anticipated revenues or program receipts from whatever source; or
(3) to provide for anticipated operating expenditures related either to the planned growth of existing projects or programs or to the establishment of new projects or programs if for each such project or program appropriations have been made and allocated to a separate restricted account established within the operating reserve fund.
(d) The operating reserve fund shall be invested, reinvested and administered in a manner consistent with the provisions of section 3204 relating to the investment of township funds generally.

Section 1509. Indebtedness.-The board of supervisors may incur indebtedness and issues notes, bonds or other evidence of indebtedness under the act of July 12, 1972 (P.L. 78 1, No. 185), known as the "Local Government Unit Debt Act," to provide sufficient moneys for any expense of the township.

Section 1510. Display of Flags.--The board of supervisors may display the flag of the United States or the Commonwealth, the official POW/MIA flag or the flag of any county or municipal corporation on any public building or grounds of the township.

Section 1511. Township Seal.--The board of supervisors may adopt a seal which contains the name of the township and the word "seal" and which shall be in the custody of the township secretary or manager. The official acts of the board of supervisors may be authenticated by use of the seal. The seal has the same effect as the seal of a notary public.

Section 1512. Insurance.--(a) The board of supervisors shall secure workers' compensation insurance for its employes, including volunteer firemen and volunteer ambulance and rescue personnel of companies duly recognized by the township by resolution, killed or injured in the course of their appointed functions or while performing any other duties expressly authorized by the board of supervisors.
(b) The board of supervisors may contract with any insurance company to insure property owned by the township.
(c) The board of supervisors may contract with any insurance company to insure any public liability of the township, including insurance on every township officer, official and employe for liability arising from errors and emissions in the performance of their duties in the course of their employment, except that liability of elected or appointed officials or officers for surcharge under law shall not be affected hereby.
(d) The board of supervisors may contract with any insurance company, nonprofit hospitalization corporation or nonprofit medical service corporation to insure its supervisors under section 606, employes and their dependents under a policy or policies of group insurance covering life, health, hospitalization, medical service or accident insurance. This provision is subject to the following qualifications:
(1) Elected officials, except supervisors under section 606, and appointed officials who are not employes of the township are not eligible for participation in any life, health, hospitalization, medical service or accident insurance coverage contract paid in whole or in part by the township.
(2) Any insurance coverage contract made by a township between January 1, 1959, and March 31, 1985, that includes or provides coverage for elected officials, except under section 606, or appointed township officials who are not employes of the township are not void or unlawful solely because the inclusion of those officials was subsequently found to be without lawful authority. No penalty, assessment, surcharge, forfeiture or disciplinary action of any kind may occur as a result of participation by those officials. Insurance benefits payable to insureds or their beneficiaries arising out of or on account of deaths, injuries, accidents or illnesses occurring before March 30, 1988, remain the property of the insureds or their beneficiaries.
(e) The board of supervisors may contract with any insurance company for the pensioning of employes and may pay part or all of the premiums or charges for group pension or annuity plans. This provision is subject to the following qualifications:
(1) The benefit coverage may be provided to supervisor-employes under section 606.
(2) The board of supervisors may deduct from the employe's pay, salary or compensation the part of the premium or charge that is payable by the employe.
(3) Elected officials, except township supervisors under section 606, and appointed township officials who are not employes of the township are not eligible for participation in any pension or annuity contract paid in whole or in part by the township. No elected official, except under section 606, or appointed township official who is not an employe of the township included in a township-paid pension or annuity plan made by a township between January 1, 1959, and March 31, 1985, is subject to any penalty, assessment, surcharge, forfeiture or disciplinary action of any kind as a result of that participation. Any residual interest, value, refund of premium or benefits payable on or after March 31, 1985, arising out of the township-paid interest of the elected or appointed township officials is the exclusive property of the township.
(4) If an elected official, except supervisors under section 606, or an appointed official who is not an employe of the township personally contributed toward a township-sponsored pension plan or annuity, he shall receive a refund of his total contributions thereto plus any interest accumulated thereon. In lieu of a refund of contributions plus accumulated interest, a township official who personally contributed toward a pension or annuity plan in which he participated may elect to purchase that portion of his pension or annuity funded by the township. A qualified actuary, who shall report his determination under the act of December 18, 1984 (P.L. 1005, No. 205), known as the "Municipal Pension Plan Funding Standard and Recovery Act," shall determine the amount the official shall pay to the township to purchase the township-funded portion of the annuity or pension.

Section 1513. Widening and Deepening Watercourses.-After permits have been secured from the Department of Environmental Protection and the Pennsylvania Fish and Boat Commission, the board of supervisors or its agents or employes may widen and deepen watercourses running through the township and erect dikes, retaining walls and embankments along the watercourses as are necessary to prevent water from overflowing the banks. For these purposes, townships may enter and condemn property as may be necessary. Townships may enter land lying near the watercourses and secure materials as may be necessary in connection with the work. Damages for property taken, injured or destroyed as the result of the work shall be determined under this act.

Section 1514. Airports.-(a) The board of supervisors may acquire by grant, lease, purchase or, where appropriate, eminent domain any property located inside or outside the boundaries of the township which in the judgment of the board of supervisors may be necessary to establish and maintain municipal airport facilities. Any township having acquired land for those purposes may establish, equip, condition, operate and maintain the property as a municipal airport, may lease all or part of the property to any individual or corporation desiring to use the property for aviation purposes and may contract in the form of a lease of all or part of the property by the Federal Government for aviation purposes upon nominal rental or without consideration.
(b) The board of supervisors may acquire by lease or purchase land for aviation purposes jointly with any county or municipal corporation of this Commonwealth and operate and maintain the municipal airport jointly with any county or municipal corporation of this Commonwealth upon terms and conditions as may be agreed upon between the proper authorities of the county or municipal corporation.

Section 1515. Urban Common Carrier Mass Transportation.-The board of supervisors may appropriate funds for urban common carrier mass transportation purposes, make contributions to county departments of transportation or urban common carrier mass transportation authorities to assist the departments or the authorities to meet costs of planning, operation, maintenance, capital improvements and debt service and make long-term agreements providing for the payment of contributions.

Section 1516. Land Use Regulations.-The board of supervisors may plan for the development of the township through zoning, subdivision and land development regulations under the act of July 31, 1968 (P.L. 805, No. 247), known as the "Pennsylvania Municipalities Planning Code."

Section 1517. Building and Housing Regulations.-The board of supervisors may enact and enforce ordinances to govern and regulate the construction, alteration, repair, occupation, maintenance, sanitation, lighting, ventilation, water supply, toilet facilities, drainage, use and inspection of all buildings and housing constructed, erected, altered, designed or used for any use or occupancy and the sanitation and inspection of land. If any building and housing or structure is constructed, reconstructed, altered, repaired, converted or maintained or any building, housing or land is used in violation of any ordinance enacted under this section, the board of supervisors, in addition to penalties provided by the ordinances, may institute appropriate actions or proceedings at law or in equity to prevent and restrain the unlawful construction, reconstruction, alteration, repair, conversion, maintenance or use, to restrain, correct or abate the violation and to prevent the use or occupancy of the building, housing or structure.

Section 1518. Building and Housing Inspectors.-The board of supervisors may appoint one or more building and housing inspectors to enforce the building and housing regulations of the township and for the inspection of the construction, alteration, repair and sanitation facilities of buildings and housing in the township.

Section 1519. Building Lines.-The board of supervisors may by ordinance establish and maintain uniform building lines upon any or all public streets or highways of the township.

Section 1520. Numbering of Buildings.-The board of supervisors may by ordinance require and regulate the numbering of buildings.

Section 1521. Insect, Pest and Vector Programs.-The board of supervisors may appropriate moneys toward insect, pest and vector programs.

Section 1522. Sewage Treatment Facilities Regulations.-The board of supervisors may by ordinance make regulations respecting the installation of individual or community sewage treatment facilities under the act of January 24, 1966 (1965 P.L. 1535, No. 537), known as the "Pennsylvania Sewage Facilities Act."

Section 1523. Surplus Foods.-The board of supervisors may appropriate moneys for the handling, storage and distribution of surplus foods obtained through a Federal, State or local agency.

Section 1524. Community Nursing Services.-The board of supervisors may appropriate moneys to nonprofit associations or corporations which provide community nursing services.

Section 1525. Mental Health Centers.-The board of supervisors may appropriate moneys toward any nonprofit association or corporation which operates or conducts a mental health center.

Section 1526. Hospitals.-The board of supervisors may appropriate not exceeding one dollar ($1) for each township resident each year toward the erection, maintenance or support of any medical center or hospital building facilities. If the total cost of the purchase or erection exceeds one hundred thousand dollars ($100,000), approval by the appropriate health planning agency is required. The number of residents is determined from the latest official census.

Section 1527. Public Safety.-The board of supervisors may adopt ordinances to secure the safety of persons or property within the township and to define disturbing the peace within the limits of the township.

Section 1528. Ambulances and Rescue and Life Saving Services.-The board of supervisors may acquire, operate and maintain motor vehicles for the purposes of conveying persons to and from hospitals, and it may appropriate moneys toward ambulance and rescue and life saving services and make contracts relating thereto.

Section 1529. Nuisances.-The board of supervisors may by ordinance prohibit nuisances, including, but not limited to, the storage of abandoned or junked automobiles, on private and public property and the carrying on of any offensive manufacture or business.

Section 1530. Regulation of Dogs,-The board of supervisors may by ordinance prohibit and regulate the running at large of dogs.

Section 1531. Animal Shelters.-The board of supervisors may appropriate moneys to foster, encourage or assist the operation of humane societies, animal shelters or animal control centers or programs.

Section 1532. Regulation of Business.-(a) The board of supervisors may license and regulate by ordinance the following business activities within the township:
(1) Transient merchants conducting business within the township, except farmers selling their own produce, or to any sale of goods, wares or merchandise donated by the owners thereof, the proceeds of which are to be applied to any charitable or philanthropic purpose or the imposition or collection of any license fee upon insurance companies or their agents or insurance brokers authorized to transact business under the insurance laws of this Commonwealth.
(2) Cable television companies operating within the township to the extent allowed by Federal and State law and regulation.
(3) Restaurants operating within the township. This power includes the power to inspect these establishments.
(4) Junk dealers and the establishment and maintenance of junk yards and scrap yards, including, but not limited to, automobile junk yards or automobile grave yards.
(b) The board of supervisors may establish license fees for regulated businesses enumerated in subsection (a). These fees shall bear a reasonable relationship to the cost of administering the ordinance and regulating, inspecting and supervising each business. Licenses may be issued on an annual or monthly basis and any fee charged to transient merchants shall not exceed three hundred dollars ($300) per year or twenty-five dollars ($25) each month or part of a month. ((b) amended Dec. 18, 1996, P.L.1142, No. 172)

Section 1533. Dangerous Structures.-The board of supervisors may by ordinance require the owner to remove any nuisance or dangerous structure on public or private grounds after notice to the owner to do so. In the owner's default, the board of supervisors may remove the nuisance or structure and collect the cost of the removal, together with the penalty imposed by the ordinance, from the owner by summary proceedings or under law for the collection of municipal liens.

Section 1534. Fireworks and Inflammable Articles.-The board of supervisors may:
(1) By ordinance regulate and prohibit the manufacture of fireworks or inflammable or dangerous articles.
(2) Grant permits for supervised public displays of fireworks and adopt rules and regulations governing the displays.
(3) By ordinance adopt rules and regulations not inconsistent with State regulations relating to the storage of inflammable articles.
(4) By ordinance impose other safeguards concerning inflammable articles as may be necessary.

Section 1535. Human Services.-The board of supervisors may, under the provisions of the act of December 10, 1974 (P.L. 865, No. 292), entitled "An act authorizing municipalities to expend Federal general revenue sharing or general funds for social service programs for the poor, the disabled and the aging, and to jointly cooperate in the sponsorship, establishment, administration, maintenance and operation of such programs," by ordinance or resolution appropriate moneys for social service programs for the poor, the disabled and the aging.

Section 1536. Cemeteries.-(a) The board of supervisors may by ordinance make rules and regulations regarding the location, operation and maintenance of cemeteries in the township.
(b) When any cemetery or burial ground is abandoned or is being neglected, the board of supervisors may give notice to the owner directing the removal of weeds, refuse and debris from the cemetery within thirty days. If the removal is not completed within thirty days after the notice, the board of supervisors shall provide for the removal to be done by employes of the township or persons hired for that purpose at the expense of the township. All costs of removal shall be assessed against the owner of the cemetery, if known, and collected under section 3302(b).
(c) The cemetery shall remain open to the public under the regulation and control of the board of supervisors.

Section 1537. Burial Plots of Service Persons.-The board of supervisors may purchase plots of ground in any cemetery or burial ground for the interment of deceased or former service men and women who at the time of their death maintained legal residence within the township.

Section 1538. Care of Memorials.-The board of supervisors may maintain and repair any soldiers' monument or memorial existing or erected within the township and may receive funds from persons or organizations for those purposes.

Section 1539. Libraries.-The board of supervisors may, in accordance with the act of June 14, 1961 (P.L. 324, No. 188), known as "The Library Code," appropriate moneys toward any nonprofit association or corporation which operates or conducts a library or contract with or make grants to counties or municipal corporations for the furnishing of library service to the township.

Section 1540. Observances and Celebrations.-The board of supervisors may appropriate moneys for the observance of holidays, centennials or other anniversaries or for township celebrations or civic projects or programs.

Section 1541. Historical Property.-The board of supervisors may acquire by purchase or by gift, repair, supervise, operate and maintain ancient landmarks and other property of historical or antiquarian interest and make appropriations to nonprofit associations or corporations organized to acquire and maintain historical properties.

Section 1542. Community Development.-The board of supervisors may undertake community development programs, including, but not limited to, urban renewal, public housing, model cities programs and neighborhood development projects.

Section 1543. Industrial Promotion.-The board of supervisors may make appropriations to an industrial development agency.

Section 1544. Tourist Promotion Agencies.-The board of supervisors may appropriate moneys not in excess of ten cents (10¢) for each resident of the township, as determined by the latest official census, to any tourist promotion agency, as defined in the act of April 28, 1961 (P.L. l11, No. 50), known as the "Tourist Promotion Law," to assist the agencies in carrying out tourist promotional activities.

Section 1545. Nonprofit Art Corporations.-The board of supervisors may appropriate moneys, not exceeding an amount equal to one mill of the real estate tax, to any nonprofit art corporation for the conduct of its artistic and cultural activities. For the purposes of this section, the term "nonprofit art corporation" means a local arts council, commission or coordinating agency or any other nonprofit corporation engaged in the production or display of works of art, including the visual, written or performing arts and the term "artistic and cultural activities" includes the display or production of theater, music, dance, painting, architecture, sculpture, arts and crafts, photography, film, graphic arts and design and creative writing.

Section 1546. Neighborhood Crime Watch Programs.-The board of supervisors may appropriate moneys toward a neighborhood crime watch program. No township or township official is subject to contractual, tort or other liability as a result of making an appropriation under this section.

Section 1547. Public Rewards.-The board of supervisors may offer rewards for information leading to the arrest and conviction of persons who commit capital or other crimes within the township or for the violation of any township ordinance.

Section 1548. Municipality Authorities.-The board of supervisors may by ordinance or resolution individually or in cooperation with other municipal corporations form municipality authorities as authorized by the act of May 2, 1945 (P.L. 382, No. 164), known as the "Municipality Authorities Act of 1945," specify the project or projects to be unde