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Local municipalities can be governed by statutes, which are enacted by the Pennsylvania General Assembly, and are specific to the type and class of municipality; by a home rule municipality, under a home rule charter, adopted by the municipality; or by an optional form of government, adopted by the municipality. [3]
Optional plan forms of government, which operate similarly to optional charter forms of government, were made available to all municipalities and counties in 1972. They both allow the municipality to adopt a form of government that differs from the general forms that municipalities are typically subject to, but do not change the municipality's ...
A township, under the laws of the Commonwealth of Pennsylvania, is the lowest level of municipal incorporation of government.All of Pennsylvania's communities outside of incorporated cities, boroughs, and one town have been incorporated into individual townships that serve as the legal entities providing local self-government functions.
A municipal authority is a form of special-purpose governmental unit in Pennsylvania. The municipal authority is an alternate vehicle for accomplishing public purposes without the direct action of counties , municipalities and school districts .
Alternatively, two-rate taxation may be seen as a form that allows gradual transformation of the traditional real estate property tax into a pure land value tax. Nearly two dozen local Pennsylvania jurisdictions (such as Harrisburg) [20] use two-rate property taxation in which the tax on land value is higher and the tax on improvement value is ...
Local governments without home rule can only act where specifically authorized by state law; home rule municipalities can act anywhere except where they are specifically limited by state law". [2] Although many such municipalities have retained the word "Township" or "Borough" in their official names, the Pennsylvania Township and Borough Codes ...
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Unlike other forms of municipalities in Pennsylvania, boroughs and towns are not classified according to population. Boroughs designated in the table below with a dagger (†) are home rule municipalities and are also found in the List of Pennsylvania municipalities and counties with home rule charters, optional charters, or optional plans. The ...