Pennsylvania Act 1941-196 — TAXPAYERS AUTHORIZED TO INSPECT FISCAL RECORDS OF SECOND CLASS A CITIES

Act text

TAXPAYERS AUTHORIZED TO INSPECT FISCAL RECORDS OF SECOND CLASS A CITIES
                 Act of Jul. 24, 1941, P.L. 503, No. 196              Cl. 11
                                  AN ACT

     Authorizing taxpayers in cities of the second class A to inspect
        the books and records of such cities at any reasonable time,
        and prescribing a procedure for enforcing such right of
        inspection.

        The General Assembly of the Commonwealth of Pennsylvania
     hereby enacts as follows:

        Section 1.  All fiscal records, minute books and documents of
     cities of the second class A shall be open to the inspection of
     any taxpayer, his, her or its agent, upon demand therefor, but
     the proper officers charged with the custody of such records,
     books and documents may make reasonable rules and regulations
     designating the time and place of such inspection.
        In case any officials or officers shall refuse to permit the
     inspection of any fiscal record, minute book or document, the
     taxpayer may file a petition with the court of common pleas
     setting forth his reasons for making such inspection, and, if
     after hearing on said petition, of which hearing the officials
     of said city shall be given due notice and the opportunity to
     appear and be heard as provided by law, the court deems such
     reasons proper it shall order the officer to permit the
     inspection to be made at a reasonable time and place and shall
     also order such official or officer to pay the costs of such
     court proceeding.
        Section 2.  The provisions of this act shall become effective
     immediately upon final enactment.