Pennsylvania Statutes Title 16 P.S. Counties § 1782.2. Delivery of tax duplicates

(a) The commissioners shall prepare and deliver the duplicates of taxes assessed to the respective tax collectors together with their warrant for the collection of the same at least fifteen days prior to the date of the tax bill.

(b) Notwithstanding the provisions of subsection (a), the commissioners shall have the option to make out and deliver the duplicates of taxes assessed to the respective tax collectors together with their warrant for collection of the same no later than the final date for a school district to make out and deliver the duplicates for school real estate taxes under section 682 of the act of March 10, 1949 (P.L. 30, No. 14),  1 known as the “Public School Code of 1949.” The option authorized by this subsection may be exercised only if the county commissioners find that exercise of the option will result in cost savings compared to proceeding under the deadline imposed by subsection (a) and they adopt a resolution that refers to the finding.