Pennsylvania Code § 16-16958

Improvements.
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The board of commissioners may widen, repave or otherwise improve municipal streets if necessary to accomplish any of the purposes of sections 16956 (relating to municipal streets connecting two ends of county road) and 16957 (relating to municipal streets as terminus of county road). If the improvement is made to a municipal street, the county may pay the total cost of the improvement or the cost may be divided between or among the municipal corporations and the county.

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