All of the various municipal units of Pennsylvania share the same basic responsibilities with respect to the provision of public services at the local level and have similar statutory powers. Although cities have more specifically enumerated powers than boroughs or townships, many of those powers may also be exercised by boroughs and townships under general grants of power. Home rule provides equal opportunity for all classes of municipalities to exercise new powers.

The main areas of local services may include police and fire protection, maintenance of local roads and streets, water supply, sewage collection and treatment, parking and traffic control, local planning and zoning, parks and recreation, garbage collection, health services, libraries, licensing of businesses and code enforcement.

All municipalities in Pennsylvania, rely on county and state organized courts for probate, criminal, and civil court services.

Local governments in Pennsylvania are separated into counties, boroughs, cities, and townships. All Pennsylvanians live within two types of municipalities — a county and a municipal corporation — and pay taxes to them. State law determines that the “class” of a municipality depends on population. Pennsylvania has nine classes of counties, four classes of cities, and two classes of townships. Boroughs all operate under Borough code and do not have separate classes. Generally, each class of municipality operates under its own code of laws, which determines its structure and powers. Although the state legislature determines the powers and organization of most municipalities under state municipal code, other options exist. Local governments that operate under a home rule charter or an optional plan have the power to determine their structure and the services they will perform.

Boroughs are not strictly classified by population and are administered through the Pennsylvania Borough Code, unless they have a home rule charter. Each borough has an elected mayor, with relatively weak authority, who is primarily responsible for overseeing law enforcement, but can break a tie in the council. The elected council holds the majority power and can be made up of three, five, seven, or nine members. Slatington Borough has a mayor and seven council members; all are elected for a four-year term.

Pennsylvania’s townships are separated into two classifications; by default a township is a second class township, but if it has at least 300 people per square mile, residents can vote the township into first class status. Both classes of township operate under the Township code.

First Class Townships have a board of between five and fifteen commissioners who can be elected either at large or by wards within the township; and they serve for overlapping terms of four years in office.

Second Class Townships are governed by a board of supervisors, elected at large by the electorate of the whole township for overlapping 6 year terms. The number of supervisors can be increased to five by referendum.

Other elected officials include a tax collector and, in many townships, auditors who annually audit all township accounts. Constables are elected on the Municipal level, but they are “state constables.” The supervisors or commissioners of the township appoint a secretary and a treasurer, and may also appoint a township manager to coordinate township employees and operations.

The main areas of local services include police and fire protection, maintenance of local roads and streets, water supply, sewage collection and treatment, parking and traffic control, local planning and zoning, parks and recreation, garbage collection, health services, libraries, licensing of businesses and code enforcement.

The Lehigh Valley League of Women Voters has a listing of all Lehigh County Municipalities, that includes salaries or compensation for Mayors, Administrators, Managers, Supervisors, Commissioners and Council Members, as they pertain to each municipal entity.

Boroughs and townships are required by their codes to have an annual audit made by: (1) three elected auditors, or (2) an elected controller, or (3) under certain circumstances, certified public accountants or public accountants who may be appointed to make the audit instead of or in addition to the elected auditors. The elected auditor system is used almost exclusively in smaller townships and boroughs.

An auditor reviews, adjusts and settles the accounts of the tax collectors, the magisterial district judge and all officers of the borough. An auditor may audit, adjust and settle the accounts of any person, corporation, association, organization, committee or commission receiving or expending borough funds. An auditor audits and reports the accounts of every officer of a borough, upon the death, resignation, removal or expiration of the term of the officer. According to state law each auditor shall receive $10 per hour for each hour or portion of an hour necessarily employed in the discharge of the auditor’s duties, to be paid by the borough or township. No auditor in a borough or township having a population of 10,000 or less shall be entitled to receive more than $1,000 for completing the annual audit, settlement and adjustment. No auditor in a borough or township having a population in excess of 10,000 shall be entitled to receive more than $2,000 for completing the annual audit, settlement and adjustment.

Constables are elected at the municipal level, however, State law governs Constables.  They have statewide authority, their title is “State Constable.” Constables are empowered to enforce both criminal and civil laws.   A Constable is an officer empowered to carry out the business of the statewide Magisterial District Court System by serving warrants of arrest, mental health warrants, transporting prisoners, service of summons, complaints and subpoenas, and enforcing protection from abuse orders as well as orders of eviction and judgement levies. A Constable is a sworn Law Enforcement/Peace Officer who can arrest for felony crimes and breaches of the peace committed in his presence, or by warrant anywhere in the commonwealth.

Constables are also charged with maintaining order at the election polls and ensuring that no qualified elector is obstructed from voting.  Constables are the only law enforcement officials permitted at the polls on election day. While Constables primarily serve the Courts, they belong to the executive branch of government.

Fees charged by constables are set by state law. Constables do not receive a set salary. They are paid only for each task performed for the District Court. Civil service fees are paid by the plaintiff at no cost to the taxpayer. Summary warrant fees are paid for by the defendant, normally at no cost to the taxpayer. Constables purchase all of their own equipment to perform their job. This includes uniforms, firearm, vehicles with safety devices, restraint devices, office supplies, vehicle and liability insurance and any other cost associated with the job. Taxpayers do not shoulder this burden and do not normally pay any hourly rate to the Constable. A $5.00 fee is added to defendants costs that go into a training fund administered by the state. That fund provides free training to all Constables at no cost to the taxpayer. Because Constables do not receive an hourly rate and operate on a piece rate basis, Constables must be ACTIVE in serving process to be successful and to provide good service to the Magisterial District Court.

(Police officers are empowered to enforce criminal and traffic laws.  A Sheriff is the chief law enforcement officer of the County and is empowered to enforce criminal, civil, and traffic laws.)

Boroughs and townships are required by their codes to have an annual audit made by: (1) three elected auditors, or (2) an elected controller, or (3) under certain circumstances, certified public accountants or public accountants who may be appointed to make the audit.

A borough controller manages the fiscal affairs of the borough by supervising and controlling the accounts of all departments, bureaus and officers of the borough authorized to collect, receive or disburse the public money or who are charged with the management or custody of the accounts. The controller examines, audits and settles all accounts in which the borough is concerned, files and publishes an annual report of the audit and publish an annual financial report. An auditor may suggest plans to the council for the management and improvement of the borough finances.

The Tax Collector collects all county, township, school, institution district and other taxes levied within boroughs and townships by authorities authorized to levy taxes. Lehigh County List of Tax Collectors Offices