THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY HICKERNELL, CREIGHTON, FREEMAN, AUMENT, BOYD, COHEN, CUTLER, DENLINGER, EVERETT, FLECK, GINGRICH, GROVE, HALUSKA, HELM, MARSICO, MILLER, MURT, ROSS, STERN, SWANGER, TALLMAN, VULAKOVICH AND WAGNER, FEBRUARY 16, 2011

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 16, 2011  

AN ACT

Amending the act of May 25, 1945 (P.L.1050, No.394), entitled

"An act relating to the collection of taxes levied by

counties, county institution districts, cities of the third

class, boroughs, towns, townships, certain school districts

and vocational school districts; conferring powers and

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for definitions; and providing

for collection of municipal taxes by county treasurer.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 2 of the act of May 25, 1945 (P.L.1050,

No.394), known as the Local Tax Collection Law, amended December

13, 1982 (P.L.1201, No.275), December 21, 1998 (P.L.1294,

No.169) and March 22, 2002 (P.L.200, No.14), is amended to read:

Section 2.  Definitions.--The words--

"Duplicate" shall mean a listing of the valuations of persons

and property within a taxing district taxable for the applicable

year and may include a computerized billing register of annual

taxes. It shall be prepared or derived from the county

assessment roll and, after being certified as accurate by the

taxing district, shall be used by the tax collector to notify

the persons whose names appear thereon of the valuations and

identification of the properties or persons taxed, the rates of

taxes and the amount of tax due. A duplicate can be in a

written, typographical, photostatic, photographic,

microphotographic, microfilm, microcard, miniature photographic,

optical electronic or other form which comprises a durable

medium and from which an accurate reproduction can be made.

"Tax Collector" or "Elected Tax Collector" shall include

every person duly elected or appointed to collect all taxes,

levied by any political subdivision included in the provisions

of this act, including the treasurers of cities of the third

class and of townships of the first class in their capacity as

treasurers, and county collectors of taxes in counties of the

third, fourth, fifth, sixth, seventh and eighth class who have

been designated to collect county and institution district taxes

in cities of the third class and county treasurers in counties

of the fourth, fifth, sixth, seventh and eighth class who have

been designated to collect county taxes in municipalities

existing or organized under 53 Pa.C.S. Pt. III Subpt. E 

(relating to home rule and optional plan government) that have

eliminated the elective office of tax collector and county

treasurers in counties of the third, fourth, fifth, sixth,

seventh and eighth class who have been designated to collect

taxes under section 4.4. The term includes a person authorized

to collect taxes under section 4.2 of this act.

"Taxing District" shall include counties (except counties of

the first or second class), county institution districts (except

in counties of the second class), cities of the third class,

boroughs, towns, townships and school districts of the second,

third and fourth classes, and vocational school districts. The

term "taxing district" shall also include a city of the second

class A for the purposes of sections 10 and 11 of this act.

"Taxes" shall include all taxes levied and assessed by taxing

districts, except those levied and assessed under authority of

the act of June 25, 1947 (P.L.1145), as amended, and shall also

include the penalties and interest imposed thereon.

Section 2.  The act is amended by adding a section to read:

Section 4.4.  Collection of Municipal Taxes by County

Treasurer.--(a)  Notwithstanding any law, if, as a result of a

vacancy in the office of elected tax collector in a municipality

within a county of the third, fourth, fifth, sixth, seventh or

eighth class, the county treasurer has been appointed or

directed by the county commissioners to bill and collect all

county and county institution district taxes within the

municipality under section 1701.1(b.2) of the act of August 9,

1955 (P.L.323, No. 130), known as "The County Code," the

governing body of the municipality and the county commissioners

may by agreement provide that the county treasurer shall have

the duties and responsibilities of billing and collecting all

taxes levied by the municipality.

(b)  An agreement under subsection (a) shall be effective

only through the end of the calendar year in which a successor

tax collector is elected in accordance with law and shall

provide that the compensation that otherwise would be

attributable to the billing and collection of municipal taxes

within the municipality be paid to the county treasurer’s

office. Court approval shall not be required for the execution

of an agreement.

(c)  Prior to executing an agreement under subsection (a),

the governing body of the municipality and the county

commissioners shall each adopt a resolution specifying:

(1)  The conditions of agreement.

(2)  That the duration of the term of the agreement is as

specified under subsection (b).

(3)  The purpose and objectives of the agreement, including

the powers and scope of authority delegated under the agreement.

(d)  As used in this section, the term "municipality" shall

mean a borough, town or township.

Section 3.  This act shall take effect immediately.