| |
| PRIOR PRINTER'S NOS. 2610, 3210 | PRINTER'S NO. 3444 |
|
| |
| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
| |
| HOUSE BILL |
|
| |
| |
| INTRODUCED BY TALLMAN, CREIGHTON, HEFFLEY, MILLER, TRUITT AND CALTAGIRONE, OCTOBER 24, 2011 |
| |
| |
| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 1, 2012 |
| |
| |
| |
| AN ACT |
| |
1 | Amending the act of June 24, 1931 (P.L.1206, No.331), entitled |
2 | "An act concerning townships of the first class; amending, |
3 | revising, consolidating, and changing the law relating |
4 | thereto," providing for appointment of township treasurers |
5 | and election of tax collectors; further defining the duties |
6 | and authority of the board of township commissioners. |
7 | The General Assembly of the Commonwealth of Pennsylvania |
8 | hereby enacts as follows: |
9 | Section 1. Section 227 of the act of June 24, 1931 |
10 | (P.L.1206, No.331), known as The First Class Township Code, |
11 | reenacted and amended May 27, 1949 (P.L.1955, No.569), is |
12 | amended to read: |
13 | Section 227. Election of [Treasurer] Tax Collector in New |
14 | Townships.--At [such] the municipal election, the qualified |
15 | electors of [such] a new township shall elect a [township |
16 | treasurer] tax collector for a two or four year term so that |
17 | [his] the term shall expire at the same time as the terms of |
18 | [treasurers] tax collectors of other townships of the first |
19 | class under the provisions of this act. Thereafter the term of |
|
1 | [treasurer] tax collector of said township shall be four years |
2 | from the first Monday of January next following his election. |
3 | Section 1.1. Section 503 of the act, amended February 2, |
4 | 2012 (P.L.62, No.7), is amended to read: |
5 | Section 503. Elected Officers Enumerated.--The electors of |
6 | each township shall elect (a) at least five township |
7 | commissioners, (b) one township [treasurer] tax collector, and |
8 | (c) except as otherwise hereinafter provided, three elected |
9 | auditors or one appointed auditor, or one controller where such |
10 | office has been established. [All elected] Elected township |
11 | officers shall be registered electors of the township. |
12 | Section 2. Subdivision (c) heading of Article V of the act |
13 | is amended to read: |
14 | (c) [Treasurer] Tax Collector |
15 | Section 3. Section 510 of the act is amended to read: |
16 | Section 510. [Election of Treasurer.--At the municipal |
17 | election in the year one thousand nine hundred and fifty-three, |
18 | and every fourth year thereafter, the electors of each township |
19 | shall elect a township treasurer for a term of four years, from |
20 | the first Monday of January next following his election. |
21 | When the township treasurer is unable to perform the duties |
22 | of his office and fails or refuses to appoint a deputy, the |
23 | court of common pleas, on petition of the township commissioners |
24 | shall appoint a deputy treasurer to serve until the treasurer is |
25 | again able to perform the duties of his office, or until such |
26 | deputy is removed by the court, but in no instance shall such |
27 | deputy serve beyond the term of the treasurer in whose office he |
28 | is serving as deputy treasurer. The court shall also fix the |
29 | compensation of such deputy treasurer at a rate not to exceed |
30 | that paid to the elected township treasurer. For the time such |
|
1 | deputy shall serve such compensation shall be deducted from the |
2 | compensation otherwise payable to the township treasurer. Such |
3 | deputy shall furnish bond in the same manner as the bond of the |
4 | treasurer.] Election of Tax Collector.--(a) At the municipal |
5 | election in 2013 and every fourth year thereafter, the electors |
6 | of each township shall elect one tax collector to serve for a |
7 | term of four years from the first Monday of January after the |
8 | election, except when vacancies create shorter terms. Tax |
9 | collectors shall reside in the township from which they are |
10 | elected and shall have resided in that township continuously for |
11 | at least one year immediately preceding their election. |
12 | (b) If the electors of a township fail to choose a tax |
13 | collector or if a person elected to the office fails to give the |
14 | required bond or take the required oath, the vacancy shall be |
15 | filled as provided in section 530. |
16 | (c) Compensation for tax collectors shall be fixed by |
17 | ordinance as provided in section 603. |
18 | Section 4. Section 511 of the act is repealed: |
19 | [Section 511. Eligibility.--The same person may hold the |
20 | office of township treasurer and treasurer of the school |
21 | district, but no township treasurer shall hold any other |
22 | township office except that of tax collector.] |
23 | Section 5. Section 530 of the act, amended February 2, 2012 |
24 | (P.L.62, No.7), is amended to read: |
25 | Section 530. Vacancies in General.--(a) When a vacancy |
26 | occurs in the office of township commissioner, auditor, |
27 | controller, [treasurer,] tax collector, or assistant auditor, by |
28 | reason of death, resignation, removal from the township or ward, |
29 | or otherwise, the board of township commissioners of such |
30 | township shall fill such vacancy by appointing by resolution a |
|
1 | registered voter of the ward or township, as the case may be, in |
2 | which the vacancy occurs. |
3 | (b) If the board of township commissioners of any township |
4 | shall refuse, fail, or neglect, or be unable for any reason |
5 | whatsoever, to fill such vacancy within thirty (30) days after |
6 | the vacancy occurs, then the vacancy board shall fill the |
7 | vacancy within fifteen (15) additional days by appointing a |
8 | registered elector of the ward or township, as the case may be, |
9 | in which the vacancy occurs. The vacancy board shall consist of |
10 | the board of commissioners and one registered elector of the |
11 | township, who shall be appointed by the board of township |
12 | commissioners at the board's first meeting each calendar year or |
13 | as soon thereafter as practical, and who shall act as chairman |
14 | of the vacancy board. If the vacancy board does not fill the |
15 | vacancy within the prescribed time, the chairman shall, or in |
16 | the case of a vacancy in the chairmanship the remaining members |
17 | of the vacancy board shall, petition the court of common pleas |
18 | to fill the vacancy by appointing a registered elector of the |
19 | ward or township, as the case may be, in which the vacancy |
20 | occurs. In the case where there are vacancies in a majority of |
21 | the offices of commissioners, the court of common pleas shall |
22 | fill such vacancies upon presentation of petition signed by not |
23 | less than fifteen (15) registered electors of the township. In |
24 | all cases, the person so appointed shall hold the office if the |
25 | term thereof continues so long, until the first Monday in |
26 | January after the first municipal election occurring more than |
27 | sixty (60) days after the vacancy occurs, at which election an |
28 | eligible person shall be elected for the remainder of the term |
29 | and shall have been a resident of the township continuously for |
30 | at least one (1) year before his appointment. In townships |
|
1 | divided into wards, all appointed commissioners shall reside in |
2 | the ward in which the vacancy occurred and shall have resided in |
3 | said ward continuously for at least one (1) year before |
4 | appointment. |
5 | (c) No person who was convicted of or pled guilty or no |
6 | contest to a felony shall be eligible for appointment to fill a |
7 | vacancy on the board of commissioners for a period of three (3) |
8 | years from the date of the conviction or plea. |
9 | Section 6. Section 602 of the act, amended September 7, 1955 |
10 | (P.L.563, No.140), is amended to read: |
11 | Section 602. Bonds.--When any officer or employe of any |
12 | township is required to give bond for the faithful performance |
13 | of his duties, [such] the bond shall be with a surety company or |
14 | other company authorized by law to act as surety and the |
15 | township shall pay the premium on [such] the bond, except that |
16 | the premium on bond of township [treasurer as] tax collector |
17 | shall be paid by the respective taxing districts, as provided by |
18 | the [Local Tax Collection Law, approved May twenty-five, one |
19 | thousand nine hundred forty-five (Pamphlet Laws 1050), and its |
20 | amendments.] act of May 25, 1945 (P.L.1050, No.394), known as |
21 | the "Local Tax Collection Law." |
22 | Section 7. Section 603 of the act, amended February 25, 1976 |
23 | (P.L.52, No.21), is amended to read: |
24 | Section 603. Compensation.--(a) Elected officers of |
25 | townships other than tax collector shall receive such salary, |
26 | compensation or emoluments of office as may from time to time be |
27 | fixed by ordinance of the township in accordance with provisions |
28 | of section 703. |
29 | (b) Tax collectors shall receive such salary, compensation |
30 | or emoluments of office as may from time to time be fixed by |
|
1 | ordinance of the township in accordance with the act of May 25, |
2 | 1945 (P.L.1050, No.394), known as the "Local Tax Collection |
3 | Law." |
4 | (c) Any change in salary, compensation or emoluments of |
5 | office of an elected officer shall become effective at the |
6 | beginning of the next term of the elected officer. |
7 | (d) Appointed officers and employes of the township shall |
8 | receive such compensation for their services as the township |
9 | commissioners shall prescribe. |
10 | Section 8. Article VIII heading of the act is repealed: |
11 | [ARTICLE VIII |
12 | TOWNSHIP TREASURER] |
13 | Section 8.1. Section 801 of the act, amended July 2, 1953 |
14 | (P.L.326, No.71), is repealed: |
15 | [Section 801. Fidelity Bond.--The treasurer of each township |
16 | shall give a fidelity and not a surety bond to the Commonwealth |
17 | in a sum to be prescribed by ordinance or resolution and at |
18 | least equal to fifty per centum of the probable amount of the |
19 | annual township tax. Such bond shall be subscribed by a surety |
20 | company or companies duly authorized to do business in this |
21 | Commonwealth. The bond given by the treasurer shall be |
22 | conditioned on a just accounting for and paying over all moneys |
23 | belonging to the township funds that may come into his hands, as |
24 | treasurer, from taxation or otherwise, for the payment over |
25 | thereof only in the manner prescribed by law, for the delivery |
26 | to his successor in office of all papers, books, documents, and |
27 | other things held in right of his office, for the payment to |
28 | such successor of any balance in money remaining in his hands or |
29 | charged against him in the settlement of his accounts, and that, |
30 | as tax collector of township, county, poor, institution |
|
1 | district, and school taxes, he shall account for and pay over |
2 | all moneys received by him as taxes, penalties and interest. The |
3 | township treasurer and his sureties shall be discharged from |
4 | further liability on any bond as tax collector as soon as all |
5 | tax items, contained in the duplicates delivered to him, are |
6 | either--(1) collected and paid over to the proper taxing |
7 | district; or (2) set forth in schedules filed with or certified |
8 | to the proper tax authorities; or (3) returned to the county |
9 | commissioners for sale of the real estate by the county |
10 | treasurer, or returned in accordance with the Real Estate Tax |
11 | Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in |
12 | the case of occupation, poll, and per capita taxes, accounted |
13 | for by payment over or by exoneration which shall be granted by |
14 | the taxing district upon oath or affirmation that as tax |
15 | collector he has complied with section 20 of the Local Tax |
16 | Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The |
17 | township treasurer shall be required to give but one bond, which |
18 | shall include his duties as township treasurer and collector of |
19 | township, county, school, institution district, and poor taxes, |
20 | and shall cover the full term of his office. Should the |
21 | township, county, school district, institution district or poor |
22 | district be of the opinion at any time, that the bond given is |
23 | not sufficient, additional security may be required to be given |
24 | at the expense of the taxing district requiring the same. The |
25 | treasurer shall not, in any event, be required to give bond or |
26 | bonds aggregating an amount in excess of the taxes to be |
27 | collected by him. The bond or bonds given by the township |
28 | treasurer shall be for the use of the township, the county, the |
29 | institution district, and the school district. Said bond shall |
30 | be filed with the township commissioners.] |
|
1 | Section 9. Sections 803, 804, 805, 806, 807 and 808 of the |
2 | act are repealed: |
3 | [Section 803. Accounts to Be Kept by Treasurer.--Every |
4 | township treasurer shall take charge of all township moneys from |
5 | all sources, and promptly deposit the same in a bank, banking |
6 | institution or trust company in the name of the township, and |
7 | keep distinct accounts of all sums received from taxes and other |
8 | sources, which accounts shall at all times be open to the |
9 | inspection of the commissioners and township auditor or |
10 | controller. He shall annually state his accounts, and lay the |
11 | same, together with the books and the vouchers, before the |
12 | township auditors or controller for audit. |
13 | Section 804. Payment of Moneys on Orders.--The township |
14 | treasurer shall pay out the moneys coming into his hands only on |
15 | orders, numbered in the order of their issue, signed by the |
16 | president or vice president and attested by the secretary or |
17 | assistant secretary of the board, and designating the |
18 | appropriation out of which the orders shall be paid. The |
19 | signature of the president or vice-president may be a facsimile |
20 | signature. Any township treasurer who shall pay out moneys in |
21 | his hands except upon such orders, or shall pay out moneys in |
22 | excess of the appropriation, shall be allowed no credit in the |
23 | settlement of his accounts for the sum or sums so paid out, nor |
24 | shall he have any claim or right of action against the township |
25 | therefor. |
26 | Section 805. Powers as Tax Collector.--The township |
27 | treasurer, by virtue of his office as treasurer, shall be tax |
28 | collector. He shall collect all county, institution district, |
29 | township, school, and other taxes, within such township, levied |
30 | by authorities empowered to levy taxes. He shall, in addition to |
|
1 | the powers, duties, and responsibilities enumerated in this act, |
2 | have all the powers, perform all the duties, and be subject to |
3 | all the obligations and responsibilities as are now by law |
4 | vested in, conferred upon, or imposed upon, collectors of the |
5 | several classes of taxes hereinbefore mentioned. |
6 | It is the purpose and intent of this section that no local |
7 | taxes shall be collected in any township, except by the |
8 | treasurer of the township. |
9 | Section 806. Oath.--The treasurer of every township shall, |
10 | before he enters upon the duties of his office as collector of |
11 | taxes for the county, take and subscribe an oath of office and |
12 | file the same in the office of the court of quarter sessions. |
13 | Section 807. Special Funds; Penalty.--Whenever any moneys |
14 | are collected in any township for any special purpose and are |
15 | paid into the hands of the treasurer of such township, it shall |
16 | be unlawful for such treasurer to apply such moneys, or any part |
17 | thereof, to any purpose other than that for which such moneys |
18 | were collected. Every such misapplication shall be a |
19 | misdemeanor. Upon conviction of such offense, the treasurer |
20 | shall be punished by a fine of not less than the amount so |
21 | misapplied, or by imprisonment for not less than three months |
22 | and not more than one year. |
23 | Section 808. Depositories of Township Funds; Selection; |
24 | Bonds.--The board of commissioners shall, from time to time, |
25 | designate, by resolution, a depository or depositories for |
26 | township funds. Such depository or depositories shall be banks, |
27 | banking institutions or trust companies located in the |
28 | Commonwealth. |
29 | Depositories so designated shall, upon receipt of notice of |
30 | their selection as a depository of township funds, either |
|
1 | furnish a bond to secure payment of deposits of township funds |
2 | and any interest to the township, with a proper warrant to |
3 | confess judgment in favor of the township, secured by a surety |
4 | company or individual sureties to be approved by the board of |
5 | commissioners, or deposit obligations of the United States, or |
6 | the Commonwealth of Pennsylvania or any political subdivision |
7 | thereof, to secure the payment of township deposits and any |
8 | interest thereon. Such surety bonds shall be in a sum, to be |
9 | fixed by ordinance or resolution, at least equal to the probable |
10 | greatest amount of such deposit at any one time. The market |
11 | value of deposit bonds shall be, at all times, at least equal to |
12 | one hundred and twenty per centum of the amount of township |
13 | funds to be secured. Such deposit bonds shall be accompanied by |
14 | proper assignments or powers of attorney to transfer the same. |
15 | In the event of the failure of the depository to pay to the |
16 | township the full amount of such deposits and interest thereon, |
17 | such bonds and the proceeds of sale thereof shall belong to the |
18 | township until it shall receive therefrom the full amount of |
19 | such deposits and interest thereon, and the township shall have |
20 | a prior standing as respects such bonds and be in all respects |
21 | preferred to any and all claims except such as have heretofore |
22 | been preferred by law. |
23 | Nothing herein contained shall be construed to require a |
24 | depository to furnish bond or collateral security to cover the |
25 | amount of any deposit to the extent that the same is insured |
26 | with the Federal Deposit Insurance Corporation. |
27 | The township treasurer shall, upon the designation and |
28 | qualification of such depository or depositories, immediately |
29 | transfer thereto the township funds, and shall thereafter keep |
30 | such deposits solely in such depository or depositories in the |
|
1 | name of the township. |
2 | No township treasurer complying with the provisions of this |
3 | section, nor his surety or sureties, shall be chargeable with |
4 | losses in township funds caused by the failure or negligence of |
5 | such depository or depositories.] |
6 | Section 10. The act is amended by adding articles to read: |
7 | ARTICLE VIII-A |
8 | APPOINTED TOWNSHIP TREASURER |
9 | Section 801-A. Township treasurer. |
10 | (a) Appointment.--The board of township commissioners shall |
11 | appoint a township treasurer, who may be the elected tax |
12 | collector or an employee of the township, to serve at the |
13 | pleasure of the board of township commissioners. |
14 | (b) Compensation.--The board of township commissioners shall |
15 | determine the compensation of the township treasurer. |
16 | (c) Deputy.--When the township treasurer is unable to |
17 | perform the duties of office or fails to appoint a deputy |
18 | treasurer, the board of township commissioners may appoint a |
19 | deputy treasurer to serve until the treasurer is again able to |
20 | perform the duties of his office. The deputy treasurer shall be |
21 | bonded for the same amount as the township treasurer when acting |
22 | in the capacity of township treasurer. The board of township |
23 | commissioners shall determine the compensation of the deputy |
24 | treasurer. |
25 | Section 802-A. Treasurer's bond. |
26 | The township treasurer shall give a fidelity bond to the |
27 | Commonwealth in an amount prescribed by ordinance or resolution |
28 | and at least equal to 50% of the amount of township funds |
29 | estimated by the board of township commissioners to be available |
30 | to the township treasurers at any time during the current year. |
|
1 | The bond shall be subscribed by a surety company or companies |
2 | duly authorized to do business in this Commonwealth. The bond |
3 | given by the treasurer shall be conditioned on the faithful |
4 | performance of the duties as stated in section 803-A. The |
5 | treasurer shall not, in any event, be required to give bond or |
6 | bonds aggregating an amount in excess of the taxes to be paid |
7 | over to him by the tax collector. |
8 | Section 803-A. Treasurer's duties. |
9 | The township treasurer shall: |
10 | (1) Receive all moneys due the township and promptly |
11 | deposit them in a designated depository in the name of the |
12 | township. |
13 | (2) Keep distinct and accurate accounts of all sums |
14 | received from taxes and other sources, which accounts shall |
15 | be open to the inspection of the board of commissioners, |
16 | township auditor or controller. |
17 | (3) Annually state the accounts with the books and |
18 | vouchers for audit by the township auditors or controller. |
19 | (4) Pay out all moneys of the township only on orders |
20 | signed by the president or vice president and attested by the |
21 | secretary or assistant secretary of the board, and |
22 | designating the appropriation out of which the orders shall |
23 | be paid. The signature of the president or vice-president may |
24 | be by facsimile signature. When a treasurer pays out moneys |
25 | except upon orders or pays moneys in excess of the |
26 | appropriation, he shall receive no credit in the settlement |
27 | of his accounts for those amounts, nor shall he have any |
28 | claim or right of action against the township. |
29 | (5) Preserve the account books, papers, documents and |
30 | other things held in right of his office and turn them over |
|
1 | to the successor in office. |
2 | (6) Pay over to the successor any balance in money |
3 | remaining in his hands or charged against him in the |
4 | settlement of his accounts. |
5 | Section 804-A. Penalty for failure to perform duties. |
6 | A township treasurer or deputy treasurer who fails to perform |
7 | any duties of the office other than those for which specific |
8 | penalties are provided commits a summary offense and, in |
9 | addition to the fine or penalty which may be imposed upon |
10 | conviction, is required to pay to the township an amount equal |
11 | to the amount of the financial loss that occurred, if any, for |
12 | not performing the duties of the office. That person is |
13 | disqualified from holding the office of township treasurer or |
14 | deputy treasurer. |
15 | Section 805-A. Use of special funds; penalty. |
16 | When any moneys are collected for any special purpose, no |
17 | township treasurer or township commissioner may apply those |
18 | moneys to any purpose other than that for which they were |
19 | collected. Every misapplication shall be a misdemeanor of the |
20 | third degree, and, in addition to the fine or penalty which may |
21 | be imposed upon conviction, the defendant shall be required to |
22 | pay restitution in the amount of moneys improperly spent. |
23 | Section 806-A. Depositories of township funds. |
24 | The following shall apply: |
25 | (1) The board of township commissioners shall designate |
26 | by resolution a depository or depositories for township |
27 | funds. Any funds deposited with any banking institution of |
28 | this Commonwealth shall be insured with the Federal Deposit |
29 | Insurance Corporation or the National Credit Union Share |
30 | Insurance Fund or their successor agencies, to the extent |
|
1 | that accounts are so insured. The designation is valid for a |
2 | period of one year or until another depository or other |
3 | depositories are designated by similar action of the board of |
4 | township commissioners. |
5 | (2) The depository or depositories shall be banks, |
6 | banking institutions or trust companies located in this |
7 | Commonwealth. |
8 | (3) The depository or depositories shall not be required |
9 | to furnish bond or collateral security to cover the amount of |
10 | any deposit to the extent that the same is insured with the |
11 | Federal Deposit Insurance Corporation. |
12 | (4) The township treasurer or deputy treasurer shall, |
13 | upon the designation of the depository or depositories by the |
14 | board of township commissioners, immediately transfer thereto |
15 | the township funds and after that make deposits solely in the |
16 | depository or depositories in the name of the township. |
17 | (5) No township treasurer or deputy treasurer complying |
18 | with the provisions of this section, nor his surety or |
19 | sureties, shall be chargeable with losses of township funds |
20 | caused solely by the failure or negligence of the depository |
21 | or depositories. |
22 | (6) The depository or depositories shall furnish a bond |
23 | to secure payment of deposits of township funds and any |
24 | interest to the township, with a proper warrant to confess |
25 | judgment in favor of the township, secured by a surety |
26 | company or individual sureties to be approved by the board of |
27 | commissioners, or deposit obligations of the United States, |
28 | or the Commonwealth of Pennsylvania or any political |
29 | subdivision thereof, to secure the payment of township |
30 | deposits and any interest thereon. Such surety bonds shall be |
|
1 | in a sum, to be fixed by ordinance or resolution, at least |
2 | equal to the probable greatest amount of such deposit at any |
3 | one time. The market value of deposit bonds shall be, at all |
4 | times, at least equal to 120% of the amount of township funds |
5 | to be secured. Such deposit bonds shall be accompanied by |
6 | proper assignments or powers of attorney to transfer the |
7 | same. In the event of the failure of the depository to pay to |
8 | the township the full amount of such deposit and interest |
9 | thereon, bonds and the proceeds of sale thereof shall belong |
10 | to the township until it shall receive therefrom the full |
11 | amount of such deposits and interest thereon, and the |
12 | township shall have a prior standing as respects such bonds |
13 | and be in all respects preferred to any and all claims except |
14 | such as have heretofore been preferred by law. |
15 | ARTICLE VIII-B |
16 | TAX COLLECTOR |
17 | Section 801-B. Powers and duties of tax collector. |
18 | (a) Collection of taxes required.--The township tax |
19 | collector shall collect all county, institution district, |
20 | township, school and other taxes levied within such townships by |
21 | authorities authorized to levy taxes. |
22 | (b) Collection of taxes permitted.-- |
23 | (1) The tax collector may also be designated in the tax- |
24 | levying ordinance or resolution or be employed by the tax- |
25 | levying authority to collect taxes levied under the act of |
26 | December 31, 1965 (P.L.1257, No.511), known as The Local Tax |
27 | Enabling Act. |
28 | (2) No such ordinance or resolution may authorize the |
29 | collection of income taxes in a manner other than as provided |
30 | in Chapter 5 of The Local Tax Enabling Act. |
|
1 | (c) Other powers and duties.--In addition to the powers, |
2 | duties and responsibilities under this act, the tax collector |
3 | shall exercise all the powers and perform all the duties and be |
4 | subject to all the obligations and responsibilities for the |
5 | collection of taxes as are conferred upon tax collectors by law. |
6 | Section 11. Section 1502 XIII of the act, amended May 31, |
7 | 1955 (P.L.56, No.27), is amended to read: |
8 | Section 1502. The corporate power of a township of the first |
9 | class shall be vested in the board of township commissioners. |
10 | The board shall have power-- |
11 | * * * |
12 | XIII. Lighting Assessments. On the petition of the owners of |
13 | a majority of the lineal feet frontage along any street or |
14 | highway, or portion thereof, in any village within the township, |
15 | to enter into contracts with electric, gas, or other lighting |
16 | companies to light and illuminate the streets, highways, and |
17 | other public places in said village with electric light, gas |
18 | light, or other illuminant. |
19 | The township commissioners shall annually assess, or cause to |
20 | be assessed, the cost and expense of the maintenance of said |
21 | lights by an equal assessment on all property benefited by such |
22 | lighting in proportion to the number of feet the same fronts on |
23 | the street, or highway, or portion thereof to be lighted. The |
24 | board of township commissioners may provide for an equitable |
25 | reduction from the frontage of lots, at intersections, or where, |
26 | from the peculiar or pointed shape of lots, an assessment of the |
27 | full frontage would be inequitable. No such assessment shall be |
28 | made against any farm land, but vacant lots between built-up |
29 | sections, whether tilled or untilled, shall not be deemed to be |
30 | farm lands: Provided, however, That the assessment per front |
|
1 | foot against vacant lots shall be only twenty-five per centum |
2 | (25%) of the assessment per foot front against property with |
3 | improvements thereon. All such assessments for street lighting |
4 | shall be filed with the township [treasurer] tax collector, who |
5 | shall give thirty days' written or printed notice that the |
6 | assessments are due and payable, stating the due date to each |
7 | party assessed, either by service on the owner of the property, |
8 | or by mailing such notice to the owner at his last known post |
9 | office address. The township [treasurer] tax collector shall be |
10 | entitled to the same commission for the collection of such |
11 | assessments as he is entitled to by law for the collection of |
12 | the township tax. If the assessments, or any of them remain |
13 | unpaid, on the first Monday of May of the succeeding year they |
14 | shall be placed in the hands of the township solicitor for |
15 | collection. The solicitor shall collect the same, together with |
16 | five per centum (5%) as attorney's commission, and interest from |
17 | the date such assessments were due, by a municipal claim filed |
18 | against the property of the delinquent owner in like manner as |
19 | municipal claims are by law filed and collected. Where an owner |
20 | has two or more lots against which there is an assessment for |
21 | the same year, all such lots shall be embraced in one claim. All |
22 | assessments, when collected, shall be paid over to the township |
23 | treasurer, who shall receive and shall keep all such assessments |
24 | collected for lighting the streets and highways in a separate |
25 | account and pay out the same only upon orders signed by the |
26 | president or vice president of the township commissioners, |
27 | attested by the secretary or assistant secretary. The treasurer |
28 | shall make a report to the auditor or controller of the township |
29 | annually. |
30 | Ornamental Standards for Street Lighting. On the petition of |
|
1 | the owners of seventy-five per cent of the lineal feet frontage |
2 | along any street or highway or portion thereof in any village |
3 | within the township to provide for the furnishing and |
4 | installation of ornamental standards for street lighting with |
5 | fittings and underground wiring therefor along such street or |
6 | highway or the portion thereof affected, and to enter into |
7 | contracts with electric, gas or other lighting companies to |
8 | furnish and install such standards with the fittings and wiring |
9 | therefor. |
10 | The board of township commissioners shall assess or cause to |
11 | be assessed the cost and expense of the furnishing and |
12 | installation of said standards, fittings and underground wiring |
13 | by an equal assessment on all property benefited by the |
14 | furnishing and installation of such standards, fittings and |
15 | underground wiring in proportion to the number of feet the same |
16 | fronts on the street or highway or portion thereof to be |
17 | lighted. The township commissioners may provide for an equitable |
18 | reduction from the frontage of lots at intersections, or where |
19 | from the peculiar or pointed shape of lots an assessment of the |
20 | full frontage would be inequitable. No such assessment shall be |
21 | made against any farm land, but vacant lots between built-up |
22 | sections, whether tilled or untilled, shall not be deemed to be |
23 | farm lands. All such assessments for the cost of furnishing and |
24 | installation of such standards, fittings and underground wiring |
25 | shall be filed with the township [treasurer] tax collector, who |
26 | shall give thirty days written or printed notice that the |
27 | assessments are due and payable, stating the due date to each |
28 | party assessed, either by service on the owner of the property |
29 | or by mailing such notice to the owner at his last known post |
30 | office address. The township [treasurer] tax collector shall be |
|
1 | entitled to the same commission for the collection of such |
2 | assessments as he is entitled to by law for the collection of |
3 | the township tax. If the assessments or any of them remain |
4 | unpaid at the expiration of a period not exceeding ninety days, |
5 | the exact time to be fixed by the board of township |
6 | commissioners, they shall be placed in the hands of the township |
7 | solicitor for collection. The solicitor shall collect the same |
8 | together with five per centum (5%) as attorney's commission and |
9 | interest from the date such assessments were due by a municipal |
10 | claim filed against the property of the delinquent owner in like |
11 | manner as municipal claims are by law filed and collected. Where |
12 | an owner has two or more lots against which there is an |
13 | assessment all such lots may be embraced in one claim. All |
14 | assessments when collected shall be paid over to the township |
15 | treasurer who shall receive and shall keep all such assessments |
16 | collected in a separate account and pay out the same only upon |
17 | orders signed by the president or vice president of the township |
18 | commissioners, attested by the secretary or assistant secretary. |
19 | The treasurer shall make a report to the auditor or controller |
20 | of the township annually until all of such assessments are paid |
21 | in full. |
22 | * * * |
23 | Section 12. Section 1709.1 of the act, amended February 2, |
24 | 2012 (P.L.62, No.7), is amended to read: |
25 | Section 1709.1. Additions and Revisions to Duplicates.-- |
26 | [Whenever in any first class township] When there is any |
27 | construction of a building or buildings not otherwise exempt as |
28 | a dwelling after January first of any year and the building is |
29 | not included in the tax duplicate of the township, the authority |
30 | responsible for assessments in the township shall, upon the |
|
1 | request of the board of township commissioners, inspect and |
2 | reassess, subject to the right of appeal and adjustment |
3 | [provided] by the [act of Assembly] law under which assessments |
4 | are made, all taxable property in the township to which major |
5 | improvements have been made after January first of any year and |
6 | to give notice of [such] the reassessments within ten days to |
7 | the authority responsible for assessments, the township and the |
8 | property owner. The property shall [then] be added to the |
9 | duplicate and [shall be] is taxable for township purposes at the |
10 | reassessed valuation for that proportionate part of the fiscal |
11 | year of the township remaining after the property was improved. |
12 | Any improvement made during the month shall be computed as |
13 | having been made on the first day of the month. A certified copy |
14 | of the additions or revisions to the duplicate shall be |
15 | furnished by the board of township commissioners to the township |
16 | [treasurer] tax collector, together with [their] the board's |
17 | warrant for collection of the same, and within ten days |
18 | [thereafter] the township [treasurer] tax collector shall notify |
19 | the owner of the property of the taxes due the township. |
20 | [Whenever] When an assessment is made for a portion of a year |
21 | [as above provided], the [same] assessment shall be added to the |
22 | duplicate of the following or succeeding year unless the value |
23 | of the improvements has already been included in [said] that |
24 | duplicate. |
25 | Section 13. Section 1712 of the act, amended December 14, |
26 | 1967 (P.L.819, No.351), is amended to read: |
27 | Section 1712. Delivery of Duplicates.--The board of township |
28 | commissioners shall within thirty days after adoption of the |
29 | budget or within thirty days after receipt of the assessment |
30 | roll from the county, whichever is later, deliver a duplicate of |
|
1 | the assessment of township taxes to the township [treasurer] tax |
2 | collector, together with [their] the board's warrant for [the] |
3 | collection of the [same] taxes. |
4 | Section 14. Notwithstanding any other provision of law to |
5 | the contrary, the following shall apply: |
6 | (1) The term of the person who holds the office of |
7 | elected treasurer in a first class township shall end on the |
8 | first Monday in January immediately following the municipal |
9 | election of 2013. |
10 | (2) After the effective date of this section, if the |
11 | elected township treasurer is unable to perform the duties of |
12 | his office and fails or refuses to appoint a deputy, the |
13 | court of common pleas, on petition of the board of township |
14 | commissioners, shall appoint a deputy treasurer to serve |
15 | until the treasurer is again able to perform the duties of |
16 | his office, or until such deputy is removed by the court, but |
17 | in no instance shall such deputy serve beyond the term of the |
18 | treasurer in whose office he is serving as deputy treasurer. |
19 | The court shall also fix the compensation of such deputy |
20 | treasurer at a rate not to exceed that paid to the elected |
21 | township treasurer. For the time such deputy shall serve such |
22 | compensation shall be deducted from the compensation |
23 | otherwise payable to the township treasurer. Such deputy |
24 | shall furnish bond in the same manner as the bond of the |
25 | treasurer. |
26 | Section 15. Municipal officers affected by this act shall |
27 | transfer all necessary records to effectuate this act. |
28 | Section 16. This act shall take effect as follows: |
29 | (1) The following shall take effect January 4 6, 2014: | <-- |
30 | (i) The repeal of section 511 of the act. |
|
1 | (ii) The amendment of section 530 of the act. |
2 | (iii) The amendment of section 602 of the act. |
3 | (iv) The amendment of section 603 of the act. |
4 | (v) The repeal of Article VIII heading of the act. |
5 | (vi) The repeal of section 801 of the act. |
6 | (vii) The repeal of sections 803, 804, 805, 806, 807 |
7 | and 808 of the act. |
8 | (viii) The amendment of section 1502 XIII of the |
9 | act. |
10 | (ix) The amendment of section 1709.1 of the act. |
11 | (x) The amendment of section 1712 of the act. | <-- |
12 | (x) (xi) The addition of Article VIII-A of the act. | <-- |
13 | (xi) (xii) The addition of Article VIII-B of the | <-- |
14 | act. |
15 | (2) The remainder of this act shall take effect |
16 | immediately. |
|
