Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 49104. The levy and collection of taxes for county and poor purposes

The authorities within the county wherein the land actually is located, that now are or hereafter shall be authorized to levy and collect the county and poor taxes, shall levy and collect the taxes for county and poor purposes in such district which is situated in one county and has been annexed to, or consolidated with, a borough situated in an adjoining county, and this shall include taxes rendered necessary for the paying of the interest, principal of, and taxes on bonds issued for county and poor purposes.  All remedies now or hereafter given by law for the collection of county and poor taxes, and taxes for bonds issued for county or poor purposes, in the county wherein the land is actually situated shall be available for the collection of the taxes mentioned in this section of this act.  The assessment on which said taxes shall be levied shall be the assessment made by the proper authorities in the county wherein the land is actually situated.