(b) Alternative delivery date.— Notwithstanding the provisions of subsection (a), the county commissioners shall have the option to prepare and deliver the duplicates of taxes assessed to the respective tax collectors, together with the warrant for collection no later than the final date for a school district to prepare and deliver the duplicates for school real estate taxes under section 682 of the act of March 10, 1949 (P.L.30, No.14), known as the Public School Code of 1949, if the county commissioners:

1. (1) find that exercise of the option will result in cost savings compared to proceeding under the deadline imposed under subsection (a); and
2. (2) adopt a resolution that refers to the finding.