Learn About The Law
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Current as of January 01, 2026 | Updated by Findlaw Staff
(a) Authorization.--Notwithstanding 8 Pa.C.S. § 1302(a)(6)(i) and (ii) (relating to tax levy), any eligible borough may, by ordinance, levy an annual tax not exceeding 10 mills and appropriate the revenue collected from the tax for the following purposes:
(1) Purchasing fire engines, fire apparatus and fire hose for the use of the eligible borough or for assisting a fire company in the eligible borough in the purchase, renewal or repair of the fire company's fire engines, fire apparatus or fire hose.
(2) Making appropriations to fire companies both within or outside the eligible borough and contracting with adjacent municipalities or volunteer fire companies in adjacent municipalities for fire protection.
(3) Training of fire personnel and payments to fire training schools and centers.
(4) Purchasing land upon which to erect a firehouse or for the erection and maintenance of a firehouse or fire training school and center.
(5) Paying salaries, benefits or other compensation of fire suppression employees of the eligible borough or a fire company serving the eligible borough.
(b) Notice.--Within 14 days of approving an ordinance levying an annual tax as authorized under subsection (a), the eligible borough shall provide a copy of the ordinance to the Office of the State Fire Commissioner and the Local Government Commission.
(c) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection:
“Eligible borough.” Any borough that is located in a county of the second class A that is contiguous to a city of the first class.
“Municipality.” As defined in 8 Pa.C.S. § 101.1 (relating to definitions).
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1809.8031. Enhanced fire services in eligible boroughs - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-1809-8031/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw’s Learn About the Law.
Get help with your legal needs
FindLaw’s Learn About the Law features thousands of informational articles to help you understand your options. And if you’re ready to hire an attorney, find one in your area who can help.
Search our directory by legal issue
Enter information in one or both fields (Required)