§ 305Expenses of County Boards and of Primaries and Elections to Be Paid by County; Expenses of Special Elections; Boards to Be Provided with Offices

(a) The county commissioners or other appropriating
authorities of the county shall appropriate annually, and from
time to time, to the county board of elections of such county,

the funds that shall be necessary for the maintenance and
operation of the board and for the conduct of primaries and
elections in such county, including the payment of the
compensation of the employes of the board, custodians, election
officers, and other assistants and employes herein provided
for, and the fees of witnesses as herein provided; for the
purchase or printing, under contracts made by the board, of all
ballots and other primary and election supplies required by
this act, or which the board shall consider necessary to carry
out the provisions of this act; for the purchase, under
contracts made by the board, and maintenance, of voting
machines, when adopted as herein provided, and of all other
primary and election equipment required by this act, or which
the board shall consider necessary to carry out the provisions
of this act; for the publication of notices authorized by this
act, under contracts made by the board, and for all other
necessary expenses hereunder: Provided, however, That bonds or
other evidences of indebtedness, payable not later than thirty
years from their dates of issuance, may be issued by the county
commissioners or other appropriating authorities of the county
in accordance with the provisions of law relating to the
increase of indebtedness of such county, to meet all or any
part of the cost of voting machines.
   1. The county shall be liable for the expenses of holding
special elections for any city, borough, township, school
district or other municipality or incorporated district
contained therein, which is held on the day of any general,
municipal or primary election, and on any special question which
is required by law to be, or which is, at the discretion of the
county board, as hereinafter provided, printed on the regular
ballot after the list of the candidates, or on the same voting
machine as the list of candidates.
   2. Any city, borough, township, school district or other
municipality or incorporated district contained in any county,
holding a special election, as authorized by law, on the
question of increase of indebtedness or any other question to
be voted on by the electors of such subdivision, which special
election is held on the day of any general, municipal or primary
election and which is required by law to be conducted or at the
discretion of the county board, as hereinafter provided, is
conducted by special ballots for such question, shall be liable
to the county for the expenses necessarily incurred in the
printing of such special ballots.
   3. If any other day than the day of any general, municipal
or primary election be fixed by the corporate authorities of
any municipality, school district or incorporated district for
the holding of a special election on the question of increase
of indebtedness or any other question, as authorized by law,
such municipality, school district or incorporated district
shall be liable for and pay the entire expense of holding such
election, including the cost of printing ballots and supplies,
pay of election officers, the rental of polling places, and the
cost of canvassing and computing the votes cast.
   4. The Department of State shall reimburse county boards
of election for those additional costs incurred by the county
for any special election held to fill a vacancy in the
Pennsylvania General Assembly. Only those costs which are
attributable solely to the special election shall be reimbursed.
Reimbursement shall not be denied because the special election
is held on the same day as a general, municipal or primary
election if the county can show that additional costs were
incurred attributable solely to the special election. The

Governor may, from time to time, allocate to the Department of
State as much money from the General Fund as he deems necessary
to permit the department to reimburse the counties for costs
incurred in the special elections.
   ((a) amended May 5, 1982, P.L.374, No.108)
   (b) The county commissioners or other appropriating
authorities of the county shall provide the county board with
suitable and adequate offices at the county seat, properly
furnished for keeping its records, holding its public sessions
and otherwise performing its public duties, and shall also
provide such branch offices for the board in cities other than
the county seat, as may be necessary.
   (c) The Commonwealth shall reimburse each city of the first
class and county for election expenses incurred in and
incidental to preparing, handling, mailing, delivering, counting
and storing official absentee ballots requested by any elector
in military service, Federal employment overseas, Merchant
Marine, and in any religious group or welfare agency assisting
the Armed Forces, including spouses and dependents, and
bedridden and hospitalized veterans as herein provided in the
sum of sixty cents (60¢) for each such ballot mailed or
delivered.
   Each county board of elections shall file in the Department
of State, not later than thirty days after every election, on
a form prescribed by the Department of State, a statement of
the number of ballots mailed or delivered in such manner as is
now or may hereafter be provided by law to electors in actual
military service, Federal employment overseas, Merchant Marine,
and in any religious group or welfare agency assisting the Armed
Forces, including spouses and dependents, and to bedridden or
hospitalized veterans.
   The Department of State shall ascertain and fix the amount
due, as herein provided, to each city of the first class and
county for election expenses incurred, and by requisition in
the usual course shall provide for payment of such amounts so
found due from moneys appropriated to the Department of State
for such purpose, or shall prorate the moneys so appropriated
among the several cities of the first class and counties to be
reimbursed, if the amount so appropriated shall not be
sufficient for the payment in full to each city of the first
class and county of the amount found to be due.
   ((c) amended Dec. 17, 1990, P.L.681, No.169)
   (305 amended Aug. 1, 1941, P.L.672, No.273)