Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 49105. The levy and collection of taxes for borough and school purposes

The authorities within the borough and school district to which the said land has been annexed, that now are or hereafter shall be authorized to levy and collect taxes for borough and school purposes, or in case of a consolidation of boroughs, such authorities in the borough and school district as consolidated, shall levy and collect the taxes for borough and school purposes in such territory 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 per capita school taxes and taxes rendered necessary for paying the interest and principal of and taxes on bonds issued for borough and school purposes.  All remedies against the persons or the personal property of the taxable now or hereafter given by law for the collection of the taxes for said purposes in said borough or school district shall be available for the collection of the taxes mentioned in this paragraph, but said taxes can be collected out of the land subject to the same only in the county wherein the land is actually situated in the manner now or hereafter provided by law.  The assessment on which the taxes mentioned in this section shall be levied shall be the assessment made by the proper authorities in the county wherein is situated the borough to which said land has been annexed, or wherein a majority of the inhabitants of such a consolidated borough resided at the time of such consolidation.  Land in one county and annexed to a borough in an adjoining county or consolidated with a borough in an adjoining county in which resided, at the time of such consolidation, a majority of the inhabitants of the consolidated borough, and taxable property therein, and person of the taxable residing therein, shall not be liable for township taxes for road or other purposes, or for school purposes or for per capita school taxes, or for taxes for bonds issued for any township or school district purposes, in the county wherein the land is actually situated.