At any time prior to the time tax duplicates are sent by the county in any year, the county commissioners may amend the budget and the levy and tax rate and revise the tax duplicate to conform with its amended budget if the county receives unanticipated revenues that may be expended during the county's fiscal year that may enable the county commissioners to reduce the levy and tax rate to conform with its amended budget.
16 Pa.C.S. § 14982.3
Amending budget, levy and tax rate, revising tax duplicates and filing
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.