Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 30790. Powers and duties of municipal authorities as to tax liens;  surcharges;  appeals;  city controller to audit collector's accounts

The powers and duties of the appropriate municipal authorities, with reference to filing, reviving, and collection of tax liens, and the practice upon surcharge and appeal, shall remain as under existing laws.  The city controller shall make annual audits, in detail, of all of the accounts of the said collector of taxes, covering both taxes for the current year and delinquent taxes, and, for this purpose, shall be provided by the city council with such assistance as may be necessary.  All such audits shall be completed, and a copy thereof filed in the court of common pleas, within six months after the end of the fiscal year of the municipal corporation concerned.