Pennsylvania Code § 16-16166

Tax levy and increase or indebtedness.
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The county commissioners may levy and collect a tax upon the taxable persons and property within the county or increase the indebtedness of the county according to 53 Pa.C.S. Pt. VII Subpt. B (relating to indebtedness and borrowing) to pay for the following:
(1) Erecting a memorial hall, including the purchased or condemned ground upon which the memorial hall is erected.
(2) Acquiring additional land or enlarging, equipping, furnishing or decorating a memorial hall.

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