Bill Text: PA SB1185 | 2011-2012 | Regular Session | Amended

Pennsylvania Senate Bill 1185 (Prior Session Legislation)

Bill Title: Providing for appointment of township treasurers and election of tax collectors; and further defining the duties and authority of the board of township commissioners.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2012-10-24 - Act No. 188 [SB1185 Detail]

Download: Pennsylvania-2011-SB1185-Amended.html

PRIOR PRINTER'S NO. 1469

PRINTER'S NO. 2274

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1185

Session of

2011

INTRODUCED BY WAUGH, ERICKSON AND MENSCH, JUNE 30, 2011

SENATOR EICHELBERGER, LOCAL GOVERNMENT, AS AMENDED, JUNE 12, 2012

AN ACT

Amending the act of June 24, 1931 (P.L.1206, No.331), entitled

<--

"An act concerning townships of the first class; amending,

revising, consolidating, and changing the law relating

thereto," providing for appointment of township treasurers

and election of tax collectors; further defining the duties

and authority of the board of township commissioners; and

making repeals.

Amending the act of June 24, 1931 (P.L.1206, No.331), entitled

<--

"An act concerning townships of the first class; amending,

revising, consolidating, and changing the law relating

thereto," providing for appointment of township treasurers

and election of tax collectors; and further defining the

duties and authority of the board of township commissioners.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Sections 227 and 503 of the act of June 24, 1931

<--

(P.L.1206, No.331), known as The First Class Township Code,

reenacted and amended May 27, 1949 (P.L.1955, No.569), are

amended to read:

Section 227. Election of [Treasurer] Tax Collector in New

Townships.--At [such] the municipal election, the qualified

electors of [such] a new township shall elect a [township

treasurer] tax collector for a two or four year term so that

[his] the term shall expire at the same time as the terms of

[treasurers] tax collectors of other townships of the first

class under the provisions of this act. Thereafter the term of

[treasurer] tax collector of said township shall be four years

from the first Monday of January next following his election.

Section 503. Elected Officers Enumerated.--The electors of

each township shall elect (a) at least five township

commissioners, (b) one township [treasurer] tax collector, (c)

except as hereinafter otherwise provided, one township assessor

and one assistant township assessor, and (d) except as otherwise

hereinafter provided, three elected auditors or one appointed

auditor, or one controller where such office has been

established. [All elected] Elected township officers shall be

registered electors of the township.

Section 2. Subdivision (c) heading of Article V of the act

is amended to read:

Section 3. Section 510 of the act is amended to read:

Section 510. [Election of Treasurer.--At the municipal

election in the year one thousand nine hundred and fifty-three,

and every fourth year thereafter, the electors of each township

shall elect a township treasurer for a term of four years, from

the first Monday of January next following his election.

When the township treasurer is unable to perform the duties

of his office and fails or refuses to appoint a deputy, the

court of common pleas, on petition of the township commissioners

shall appoint a deputy treasurer to serve until the treasurer is

again able to perform the duties of his office, or until such

deputy is removed by the court, but in no instance shall such

deputy serve beyond the term of the treasurer in whose office he

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is serving as deputy treasurer. The court shall also fix the

compensation of such deputy treasurer at a rate not to exceed

that paid to the elected township treasurer. For the time such

deputy shall serve such compensation shall be deducted from the

compensation otherwise payable to the township treasurer. Such

deputy shall furnish bond in the same manner as the bond of the

treasurer.] Election of Tax Collector.--(a) At the municipal

election in 2009 and every fourth year thereafter, the electors

of each township shall elect one tax collector to serve for a

term of four years from the first Monday of January after the

election, except when vacancies create shorter terms. Tax

collectors shall reside in the township from which they are

elected and shall have resided in that township continuously for

at least one year immediately preceding their election.

(b) If the electors of a township fail to choose a tax

collector or if a person elected to the office fails to give the

required bond or take the required oath, the vacancy shall be

filled as provided in section 530.

ordinance as provided in section 603.

Section 4. Section 511 of the act is repealed:

[Section 511. Eligibility.--The same person may hold the

office of township treasurer and treasurer of the school

district, but no township treasurer shall hold any other

township office except that of tax collector.]

Section 5. Section 530 of the act, amended May 1, 1981

(P.L.32, No.12), is amended to read:

Section 530. Vacancies in General.--(a) When a vacancy

occurs in the office of township commissioner, auditor,

controller, [treasurer,] tax collector, assessor, assistant

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auditor, or assistant triennial assessor in any township, by

reason of death, resignation, removal from the township or ward,

or otherwise, the board of township commissioners of such

township shall fill such vacancy by appointing by resolution a

registered voter of the ward or township, as the case may be, in

which the vacancy occurs.

(b) If the board of township commissioners of any township

shall refuse, fail, or neglect, or be unable for any reason

whatsoever, to fill such vacancy within thirty (30) days after

the vacancy occurs, then the vacancy board shall fill the

vacancy within fifteen (15) additional days by appointing a

registered elector of the ward or township, as the case may be,

in which the vacancy occurs. The vacancy board shall consist of

the board of commissioners and one registered elector of the

township, who shall be appointed by the board of township

commissioners at the board's first meeting each calendar year or

as soon thereafter as practical, and who shall act as chairman

of the vacancy board. If the vacancy board does not fill the

vacancy within the prescribed time, the chairman shall, or in

the case of a vacancy in the chairmanship the remaining members

of the vacancy board shall, petition the court of common pleas

to fill the vacancy by appointing a registered elector of the

ward or township, as the case may be, in which the vacancy

occurs. In the case where there are vacancies in a majority of

the offices of commissioners, the court of common pleas shall

fill such vacancies upon presentation of petition signed by not

less than fifteen (15) registered electors of the township. In

all cases, the person so appointed shall hold the office if the

term thereof continues so long, until the first Monday in

January after the first municipal election occurring more than

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sixty (60) days after the vacancy occurs, at which election an

eligible person shall be elected for the remainder of the term

and shall have been a resident of the township continuously for

at least one (1) year before his appointment. In townships

divided into wards, all appointed commissioners shall reside in

the ward in which the vacancy occurred and shall have resided in

said ward continuously for at least one (1) year before

appointment.

contest to a felony shall be eligible for appointment to fill a

vacancy on the board of commissioners for a period of three (3)

years from the date of the conviction or plea.

Section 6. Section 602 of the act, amended September 7, 1955

(P.L.563, No.140), is amended to read:

Section 602. Bonds.--When any officer or employe of any

township is required to give bond for the faithful performance

of his duties, [such] the bond shall be with a surety company or

other company authorized by law to act as surety and the

township shall pay the premium on [such] the bond, except that

the premium on bond of township [treasurer as] tax collector

shall be paid by the respective taxing districts, as provided by

the [Local Tax Collection Law, approved May twenty-five, one

thousand nine hundred forty-five (Pamphlet Laws 1050), and its

amendments.] act of May 25, 1945 (P.L.1050, No.394), known as

the "Local Tax Collection Law."

Section 7. Section 603 of the act, amended February 25, 1976

(P.L.52, No.21), is amended to read:

Section 603. Compensation.--(a) Elected officers of

townships other than tax collector shall receive such salary,

compensation or emoluments of office as may from time to time be

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fixed by ordinance of the township in accordance with provisions

of section 703.

(b) Tax collectors shall receive such salary, compensation

or emoluments of office as may from time to time be fixed by

ordinance of the township in accordance with the act of May 25,

1945 (P.L.1050, No.394), known as the "Local Tax Collection

Law."

office of an elected officer shall become effective at the

beginning of the next term of the elected officer.

(d) Appointed officers and employes of the township shall

receive such compensation for their services as the township

commissioners shall prescribe.

Section 8. Article VIII heading of the act is repealed:

[ARTICLE VIII

TOWNSHIP TREASURER]

Section 9. Section 801 of the act, amended July 2, 1953

(P.L.326, No.71), is repealed:

[Section 801. Fidelity Bond.--The treasurer of each township

shall give a fidelity and not a surety bond to the Commonwealth

in a sum to be prescribed by ordinance or resolution and at

least equal to fifty per centum of the probable amount of the

annual township tax. Such bond shall be subscribed by a surety

company or companies duly authorized to do business in this

Commonwealth. The bond given by the treasurer shall be

conditioned on a just accounting for and paying over all moneys

belonging to the township funds that may come into his hands, as

treasurer, from taxation or otherwise, for the payment over

thereof only in the manner prescribed by law, for the delivery

to his successor in office of all papers, books, documents, and

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other things held in right of his office, for the payment to

such successor of any balance in money remaining in his hands or

charged against him in the settlement of his accounts, and that,

as tax collector of township, county, poor, institution

district, and school taxes, he shall account for and pay over

all moneys received by him as taxes, penalties and interest. The

township treasurer and his sureties shall be discharged from

further liability on any bond as tax collector as soon as all

tax items, contained in the duplicates delivered to him, are

either--(1) collected and paid over to the proper taxing

district; or (2) set forth in schedules filed with or certified

to the proper tax authorities; or (3) returned to the county

commissioners for sale of the real estate by the county

treasurer, or returned in accordance with the Real Estate Tax

Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in

the case of occupation, poll, and per capita taxes, accounted

for by payment over or by exoneration which shall be granted by

the taxing district upon oath or affirmation that as tax

collector he has complied with section 20 of the Local Tax

Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The

township treasurer shall be required to give but one bond, which

shall include his duties as township treasurer and collector of

township, county, school, institution district, and poor taxes,

and shall cover the full term of his office. Should the

township, county, school district, institution district or poor

district be of the opinion at any time, that the bond given is

not sufficient, additional security may be required to be given

at the expense of the taxing district requiring the same. The

treasurer shall not, in any event, be required to give bond or

bonds aggregating an amount in excess of the taxes to be

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collected by him. The bond or bonds given by the township

treasurer shall be for the use of the township, the county, the

institution district, and the school district. Said bond shall

be filed with the township commissioners.]

Section 10. Sections 803, 804, 805, 806, 807 and 808 of the

act are repealed:

[Section 803. Accounts to Be Kept by Treasurer.--Every

township treasurer shall take charge of all township moneys from

all sources, and promptly deposit the same in a bank, banking

institution or trust company in the name of the township, and

keep distinct accounts of all sums received from taxes and other

sources, which accounts shall at all times be open to the

inspection of the commissioners and township auditor or

controller. He shall annually state his accounts, and lay the

same, together with the books and the vouchers, before the

township auditors or controller for audit.

Section 804. Payment of Moneys on Orders.--The township

treasurer shall pay out the moneys coming into his hands only on

orders, numbered in the order of their issue, signed by the

president or vice president and attested by the secretary or

assistant secretary of the board, and designating the

appropriation out of which the orders shall be paid. The

signature of the president or vice-president may be a facsimile

signature. Any township treasurer who shall pay out moneys in

his hands except upon such orders, or shall pay out moneys in

excess of the appropriation, shall be allowed no credit in the

settlement of his accounts for the sum or sums so paid out, nor

shall he have any claim or right of action against the township

therefor.

Section 805. Powers as Tax Collector.--The township

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treasurer, by virtue of his office as treasurer, shall be tax

collector. He shall collect all county, institution district,

township, school, and other taxes, within such township, levied

by authorities empowered to levy taxes. He shall, in addition to

the powers, duties, and responsibilities enumerated in this act,

have all the powers, perform all the duties, and be subject to

all the obligations and responsibilities as are now by law

vested in, conferred upon, or imposed upon, collectors of the

several classes of taxes hereinbefore mentioned.

It is the purpose and intent of this section that no local

taxes shall be collected in any township, except by the

treasurer of the township.

Section 806. Oath.--The treasurer of every township shall,

before he enters upon the duties of his office as collector of

taxes for the county, take and subscribe an oath of office and

file the same in the office of the court of quarter sessions.

Section 807. Special Funds; Penalty.--Whenever any moneys

are collected in any township for any special purpose and are

paid into the hands of the treasurer of such township, it shall

be unlawful for such treasurer to apply such moneys, or any part

thereof, to any purpose other than that for which such moneys

were collected. Every such misapplication shall be a

misdemeanor. Upon conviction of such offense, the treasurer

shall be punished by a fine of not less than the amount so

misapplied, or by imprisonment for not less than three months

and not more than one year.

Section 808. Depositories of Township Funds; Selection;

Bonds.--The board of commissioners shall, from time to time,

designate, by resolution, a depository or depositories for

township funds. Such depository or depositories shall be banks,

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banking institutions or trust companies located in the

Commonwealth.

Depositories so designated shall, upon receipt of notice of

their selection as a depository of township funds, either

furnish a bond to secure payment of deposits of township funds

and any interest to the township, with a proper warrant to

confess judgment in favor of the township, secured by a surety

company or individual sureties to be approved by the board of

commissioners, or deposit obligations of the United States, or

the Commonwealth of Pennsylvania or any political subdivision

thereof, to secure the payment of township deposits and any

interest thereon. Such surety bonds shall be in a sum, to be

fixed by ordinance or resolution, at least equal to the probable

greatest amount of such deposit at any one time. The market

value of deposit bonds shall be, at all times, at least equal to

one hundred and twenty per centum of the amount of township

funds to be secured. Such deposit bonds shall be accompanied by

proper assignments or powers of attorney to transfer the same.

In the event of the failure of the depository to pay to the

township the full amount of such deposits and interest thereon,

such bonds and the proceeds of sale thereof shall belong to the

township until it shall receive therefrom the full amount of

such deposits and interest thereon, and the township shall have

a prior standing as respects such bonds and be in all respects

preferred to any and all claims except such as have heretofore

been preferred by law.

Nothing herein contained shall be construed to require a

depository to furnish bond or collateral security to cover the

amount of any deposit to the extent that the same is insured

with the Federal Deposit Insurance Corporation.

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The township treasurer shall, upon the designation and

qualification of such depository or depositories, immediately

transfer thereto the township funds, and shall thereafter keep

such deposits solely in such depository or depositories in the

name of the township.

No township treasurer complying with the provisions of this

section, nor his surety or sureties, shall be chargeable with

losses in township funds caused by the failure or negligence of

such depository or depositories.]

Section 11. The act is amended by adding articles to read:

ARTICLE VIII-A

APPOINTED TOWNSHIP TREASURER

Section 801-A. Township treasurer.

(a) Appointment.--The board of township commissioners shall

appoint a township treasurer, who may be an elected officer or

employe of the township, to serve at the pleasure of the board

of township commissioners.

(b) Compensation.--The board of township commissioners shall

determine the compensation of the township treasurer. When a

township commissioner is appointed as township treasurer, the

board of auditors or controller shall determine the

compensation. A person may not receive hourly compensation for

work as a superintendent, roadmaster or laborer for time spent

in the performance of the duties of township treasurer.

perform the duties of office or fails to appoint a deputy

treasurer, the board of township commissioners may appoint a

deputy treasurer to serve until the treasurer is again able to

perform the duties of his office. The deputy treasurer shall be

bonded for the same amount as the township treasurer when acting

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in the capacity of township treasurer. The board of township

commissioners shall determine the compensation of the deputy

treasurer. When a township commissioner is appointed as deputy

treasurer, the board of auditors or controller shall determine

the compensation.

Section 802-A. Treasurer's bond.

The township treasurer shall give a fidelity bond to the

Commonwealth in an amount prescribed by ordinance or resolution

and at least equal to fifty per centum of the amount of township

funds estimated by the board of township commissioners to be

available to the township treasurers at any time during the

current year. The bond shall be subscribed by a surety company

or companies duly authorized to do business in this

Commonwealth. The bond given by the treasurer shall be

conditioned on the faithful performance of the duties as stated

in section 803-A. The treasurer shall not, in any event, be

required to give bond or bonds aggregating an amount in excess

of the taxes to be paid over to him by the tax collector.

Section 803-A. Treasurer's duties.

The township treasurer shall:

(1) Receive all moneys due the township and promptly

deposit them in a designated depository in the name of the

township.

(2) Keep distinct and accurate accounts of all sums

received from taxes and other sources, which accounts shall

be open to the inspection of the board of commissioners,

township auditor or controller.

(3) Annually state the accounts with the books and

vouchers for audit by the township auditors or controller.

(4) Pay out all moneys of the township only on orders

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signed by the president or vice president and attested by the

secretary or assistant secretary of the board, and

designating the appropriation out of which the orders shall

be paid. The signature of the president or vice-president may

be by facsimile signature. When a treasurer pays out moneys

except upon orders or pays moneys in excess of the

appropriation, he shall receive no credit in the settlement

of his accounts for those amounts, nor shall he have any

claim or right of action against the township.

(5) Preserve the account books, papers, documents and

other things held in right of his office and turn them over

to the successor in office.

(6) Pay over to the successor any balance in money

remaining in his hands or charged against him in the

settlement of his accounts.

Section 804-A. Penalty for failure to perform duties.

A township treasurer or deputy treasurer who fails to perform

any duties of the office other than those for which specific

penalties are provided commits a summary offense and, in

addition to the fine or penalty which may be imposed upon

conviction, is required to pay to the township an amount equal

to the amount of the financial loss that occurred, if any, for

not performing the duties of the office. That person is

disqualified from holding the office of township treasurer or

deputy treasurer.

Section 805-A. Use of special funds; penalty.

When any moneys are collected for any special purpose, no

township treasurer or township commissioner may apply those

moneys to any purpose other than that for which they were

collected. Every misapplication shall be a misdemeanor of the

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third degree, and, in addition to the fine or penalty which may

be imposed upon conviction, the defendant shall be required to

pay restitution in the amount of moneys improperly spent.

Section 806-A. Depositories of township funds.

The following shall apply:

(1) The board of township commissioners shall designate

by resolution a depository or depositories for township

funds. Any funds deposited with any banking institution of

this Commonwealth shall be insured with the Federal Deposit

Insurance Corporation or the National Credit Union Share

Insurance Fund or their successor agencies, to the extent

that accounts are so insured. The designation is valid for a

period of one year or until another depository or other

depositories are designated by similar action of the board of

township commissioners.

(2) The depository or depositories shall be banks,

banking institutions or trust companies located in this

Commonwealth.

(3) The depository or depositories shall not be required

to furnish bond or collateral security to cover the amount of

any deposit to the extent that the same is insured with the

Federal Deposit Insurance Corporation.

(4) The township treasurer or deputy treasurer shall,

upon the designation of the depository or depositories by the

board of township commissioners, immediately transfer thereto

the township funds and after that make deposits solely in the

depository or depositories in the name of the township.

(5) No township treasurer or deputy treasurer complying

with the provisions of this section, nor his surety or

sureties, shall be chargeable with losses of township funds

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caused solely by the failure or negligence of the depository

or depositories.

(6) The depository or depositories shall furnish a bond

to secure payment of deposits of township funds and any

interest to the township, with a proper warrant to confess

judgment in favor of the township, secured by a surety

company or individual sureties to be approved by the board of

commissioners, or deposit obligations of the United States,

or the Commonwealth of Pennsylvania or any political

subdivision thereof, to secure the payment of township

deposits and any interest thereon. Such surety bonds shall be

in a sum, to be fixed by ordinance or resolution, at least

equal to the probable greatest amount of such deposit at any

one time. The market value of deposit bonds shall be, at all

times, at least equal to one hundred and twenty per centum of

the amount of township funds to be secured. Such deposit

bonds shall be accompanied by proper assignments or powers of

attorney to transfer the same. In the event of the failure of

the depository to pay to the township the full amount of such

deposit and interest thereon, bonds and the proceeds of sale

thereof shall belong to the township until it shall receive

therefrom the full amount of such deposits and interest

thereon, and the township shall have a prior standing as

respects such bonds and be in all respects preferred to any

and all claims except such as have heretofore been preferred

by law.

ARTICLE VIII-B

TAX COLLECTOR

Section 801-B. Powers and duties of tax collector.

The township tax collector shall collect all county,

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institution district, township, school and other taxes levied

within such townships by authorities authorized to levy taxes.

The tax collector may also be designated in the tax-levying

ordinance or resolution or be employed by the tax-levying

authority to collect taxes levied under the act of December 31,

1965 (P.L.1257, No.511), known as The Local Tax Enabling Act. In

addition to the powers, duties and responsibilities under this

act, the tax collector shall exercise all the powers and perform

all the duties and be subject to all the obligations and

responsibilities for the collection of taxes as are conferred

upon tax collectors by law.

Section 12. Section 1502 XIII of the act, amended May 31,

1955 (P.L.56, No.27), is amended to read:

Section 1502. The corporate power of a township of the first

class shall be vested in the board of township commissioners.

The board shall have power--

* * *

XIII. Lighting Assessments. On the petition of the owners of

a majority of the lineal feet frontage along any street or

highway, or portion thereof, in any village within the township,

to enter into contracts with electric, gas, or other lighting

companies to light and illuminate the streets, highways, and

other public places in said village with electric light, gas

light, or other illuminant.

The township commissioners shall annually assess, or cause to

be assessed, the cost and expense of the maintenance of said

lights by an equal assessment on all property benefited by such

lighting in proportion to the number of feet the same fronts on

the street, or highway, or portion thereof to be lighted. The

board of township commissioners may provide for an equitable

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reduction from the frontage of lots, at intersections, or where,

from the peculiar or pointed shape of lots, an assessment of the

full frontage would be inequitable. No such assessment shall be

made against any farm land, but vacant lots between built-up

sections, whether tilled or untilled, shall not be deemed to be

farm lands: Provided, however, That the assessment per front

foot against vacant lots shall be only twenty-five per centum

(25%) of the assessment per foot front against property with

improvements thereon. All such assessments for street lighting

shall be filed with the township [treasurer] tax collector, who

shall give thirty days' written or printed notice that the

assessments are due and payable, stating the due date to each

party assessed, either by service on the owner of the property,

or by mailing such notice to the owner at his last known post

office address. The township [treasurer] tax collector shall be

entitled to the same commission for the collection of such

assessments as he is entitled to by law for the collection of

the township tax. If the assessments, or any of them remain

unpaid, on the first Monday of May of the succeeding year they

shall be placed in the hands of the township solicitor for

collection. The solicitor shall collect the same, together with

five per centum (5%) as attorney's commission, and interest from

the date such assessments were due, by a municipal claim filed

against the property of the delinquent owner in like manner as

municipal claims are by law filed and collected. Where an owner

has two or more lots against which there is an assessment for

the same year, all such lots shall be embraced in one claim. All

assessments, when collected, shall be paid over to the township

treasurer, who shall receive and shall keep all such assessments

collected for lighting the streets and highways in a separate

20110SB1185PN2274	- 17 -

account and pay out the same only upon orders signed by the

president or vice president of the township commissioners,

attested by the secretary or assistant secretary. The treasurer

shall make a report to the auditor or controller of the township

annually.

Ornamental Standards for Street Lighting. On the petition of

the owners of seventy-five per cent of the lineal feet frontage

along any street or highway or portion thereof in any village

within the township to provide for the furnishing and

installation of ornamental standards for street lighting with

fittings and underground wiring therefor along such street or

highway or the portion thereof affected, and to enter into

contracts with electric, gas or other lighting companies to

furnish and install such standards with the fittings and wiring

therefor.

The board of township commissioners shall assess or cause to

be assessed the cost and expense of the furnishing and

installation of said standards, fittings and underground wiring

by an equal assessment on all property benefited by the

furnishing and installation of such standards, fittings and

underground wiring in proportion to the number of feet the same

fronts on the street or highway or portion thereof to be

lighted. The township commissioners may provide for an equitable

reduction from the frontage of lots at intersections, or where

from the peculiar or pointed shape of lots an assessment of the

full frontage would be inequitable. No such assessment shall be

made against any farm land, but vacant lots between built-up

sections, whether tilled or untilled, shall not be deemed to be

farm lands. All such assessments for the cost of furnishing and

installation of such standards, fittings and underground wiring

20110SB1185PN2274	- 18 -

shall be filed with the township [treasurer] tax collector, who

shall give thirty days written or printed notice that the

assessments are due and payable, stating the due date to each

party assessed, either by service on the owner of the property

or by mailing such notice to the owner at his last known post

office address. The township [treasurer] tax collector shall be

entitled to the same commission for the collection of such

assessments as he is entitled to by law for the collection of

the township tax. If the assessments or any of them remain

unpaid at the expiration of a period not exceeding ninety days,

the exact time to be fixed by the board of township

commissioners, they shall be placed in the hands of the township

solicitor for collection. The solicitor shall collect the same

together with five per centum (5%) as attorney's commission and

interest from the date such assessments were due by a municipal

claim filed against the property of the delinquent owner in like

manner as municipal claims are by law filed and collected. Where

an owner has two or more lots against which there is an

assessment all such lots may be embraced in one claim. All

assessments when collected shall be paid over to the township

treasurer who shall receive and shall keep all such assessments

collected in a separate account and pay out the same only upon

orders signed by the president or vice president of the township

commissioners, attested by the secretary or assistant secretary.

The treasurer shall make a report to the auditor or controller

of the township annually until all of such assessments are paid

in full.

* * *

Section 13. Section 1709.1 of the act, amended July 22, 1970

(P.L.551, No.189), is amended to read:

20110SB1185PN2274	- 19 -

Section 1709.1. Additions and Revisions to Duplicates.--

[Whenever in any first class township] When there is any

construction of a building or buildings not otherwise exempt as

a dwelling after January first of any year and the building is

not included in the tax duplicate of the township, the authority

responsible for assessments in the township shall, upon the

request of the board of township commissioners, direct the

assessor in the township to inspect and reassess, subject to the

right of appeal and adjustment [provided] by the [act of

Assembly] law under which assessments are made, all taxable

property in the township to which major improvements have been

made after January first of any year and to give notice of

[such] the reassessments within ten days to the authority

responsible for assessments, the township and the property

owner. The property shall [then] be added to the duplicate and

[shall be] is taxable for township purposes at the reassessed

valuation for that proportionate part of the fiscal year of the

township remaining after the property was improved. Any

improvement made during the month shall be computed as having

been made on the first day of the month. A certified copy of the

additions or revisions to the duplicate shall be furnished by

the board of township commissioners to the township [treasurer]

tax collector, together with [their] the board's warrant for

collection of the same, and within ten days [thereafter] the

township [treasurer] tax collector shall notify the owner of the

property of the taxes due the township.

[Whenever] When an assessment is made for a portion of a year

[as above provided], the [same] assessment shall be added to the

duplicate of the following or succeeding year unless the value

of the improvements has already been included in [said] that

20110SB1185PN2274	- 20 -

duplicate.

Section 14. Section 1712 of the act, amended December 14,

1967 (P.L.819, No.351), is amended to read:

Section 1712. Delivery of Duplicates.--The board of township

commissioners shall within thirty days after adoption of the

budget or within thirty days after receipt of the assessment

roll from the county, whichever is later, deliver a duplicate of

the assessment of township taxes to the township [treasurer] tax

collector, together with [their] the board's warrant for [the]

collection of the [same] taxes.

Section 15. Notwithstanding any other provision of law to

the contrary, the following shall apply:

(1) The term of the person who holds the office of

elected treasurer in a first class township shall end on the

first Monday in January immediately following the municipal

election of 2013.

(2) After the effective date of this section, if the

elected township treasurer is unable to perform the duties of

his office and fails or refuses to appoint a deputy, the

court of common pleas, on petition of the township

commissioners, shall appoint a deputy treasurer to serve

until the treasurer is again able to perform the duties of

his office, or until such deputy is removed by the court, but

in no instance shall such deputy serve beyond the term of the

treasurer in whose office he is serving as deputy treasurer.

The court shall also fix the compensation of such deputy

treasurer at a rate not to exceed that paid to the elected

township treasurer. For the time such deputy shall serve such

compensation shall be deducted from the compensation

otherwise payable to the township treasurer. Such deputy

20110SB1185PN2274	- 21 -

shall furnish bond in the same manner as the bond of the

treasurer.

Section 16. Municipal officers affected by this act shall

transfer all necessary records to effectuate this act.

Section 17. This act shall take effect as follows:

(1) The following shall take effect January 4, 2014:

(i) The repeal of section 511 of the act.

(ii) The amendment of section 530 of the act.

(iii) The amendment of section 602 of the act.

(iv) The amendment of section 603 of the act.

(v) The repeal of Article VIII heading of the act.

(vi) The repeal of section 801 of the act.

(vii) The repeal of sections 803, 804, 805, 806, 807

and 808 of the act.

(viii) The amendment of section 1502 XIII of the

act.

(ix) The amendment of section 1709.1 of the act.

(x) The addition of Article VIII-A of the act.

(xi) The addition of Article VIII-B of the act.

(2) The remainder of this act shall take effect

immediately.

Section 1. Section 227 of the act of June 24, 1931

<--

(P.L.1206, No.331), known as The First Class Township Code,

reenacted and amended May 27, 1949 (P.L.1955, No.569), is

amended to read:

Section 227. Election of [Treasurer] Tax Collector in New

Townships.--At [such] the municipal election, the qualified

electors of [such] a new township shall elect a [township

treasurer] tax collector for a two or four year term so that

[his] the term shall expire at the same time as the terms of

20110SB1185PN2274	- 22 -

[treasurers] tax collectors of other townships of the first

class under the provisions of this act. Thereafter the term of

[treasurer] tax collector of said township shall be four years

from the first Monday of January next following his election.

Section 1.1. Section 503 of the act, amended February 2,

2012 (P.L.62, No.7), is amended to read:

Section 503. Elected Officers Enumerated.--The electors of

each township shall elect (a) at least five township

commissioners, (b) one township [treasurer] tax collector, and

auditors or one appointed auditor, or one controller where such

office has been established. [All elected] Elected township

officers shall be registered electors of the township.

Section 2. Subdivision (c) heading of Article V of the act

is amended to read:

Section 3. Section 510 of the act is amended to read:

Section 510. [Election of Treasurer.--At the municipal

election in the year one thousand nine hundred and fifty-three,

and every fourth year thereafter, the electors of each township

shall elect a township treasurer for a term of four years, from

the first Monday of January next following his election.

When the township treasurer is unable to perform the duties

of his office and fails or refuses to appoint a deputy, the

court of common pleas, on petition of the township commissioners

shall appoint a deputy treasurer to serve until the treasurer is

again able to perform the duties of his office, or until such

deputy is removed by the court, but in no instance shall such

deputy serve beyond the term of the treasurer in whose office he

is serving as deputy treasurer. The court shall also fix the

20110SB1185PN2274	- 23 -

compensation of such deputy treasurer at a rate not to exceed

that paid to the elected township treasurer. For the time such

deputy shall serve such compensation shall be deducted from the

compensation otherwise payable to the township treasurer. Such

deputy shall furnish bond in the same manner as the bond of the

treasurer.] Election of Tax Collector.--(a) At the municipal

election in 2013 and every fourth year thereafter, the electors

of each township shall elect one tax collector to serve for a

term of four years from the first Monday of January after the

election, except when vacancies create shorter terms. Tax

collectors shall reside in the township from which they are

elected and shall have resided in that township continuously for

at least one year immediately preceding their election.

(b) If the electors of a township fail to choose a tax

collector or if a person elected to the office fails to give the

required bond or take the required oath, the vacancy shall be

filled as provided in section 530.

ordinance as provided in section 603.

Section 4. Section 511 of the act is repealed:

[Section 511. Eligibility.--The same person may hold the

office of township treasurer and treasurer of the school

district, but no township treasurer shall hold any other

township office except that of tax collector.]

Section 5. Section 530 of the act, amended February 2, 2012

(P.L.62, No.7), is amended to read:

Section 530. Vacancies in General.--(a) When a vacancy

occurs in the office of township commissioner, auditor,

controller, [treasurer,] tax collector, or assistant auditor, by

reason of death, resignation, removal from the township or ward,

20110SB1185PN2274	- 24 -

or otherwise, the board of township commissioners of such

township shall fill such vacancy by appointing by resolution a

registered voter of the ward or township, as the case may be, in

which the vacancy occurs.

(b) If the board of township commissioners of any township

shall refuse, fail, or neglect, or be unable for any reason

whatsoever, to fill such vacancy within thirty (30) days after

the vacancy occurs, then the vacancy board shall fill the

vacancy within fifteen (15) additional days by appointing a

registered elector of the ward or township, as the case may be,

in which the vacancy occurs. The vacancy board shall consist of

the board of commissioners and one registered elector of the

township, who shall be appointed by the board of township

commissioners at the board's first meeting each calendar year or

as soon thereafter as practical, and who shall act as chairman

of the vacancy board. If the vacancy board does not fill the

vacancy within the prescribed time, the chairman shall, or in

the case of a vacancy in the chairmanship the remaining members

of the vacancy board shall, petition the court of common pleas

to fill the vacancy by appointing a registered elector of the

ward or township, as the case may be, in which the vacancy

occurs. In the case where there are vacancies in a majority of

the offices of commissioners, the court of common pleas shall

fill such vacancies upon presentation of petition signed by not

less than fifteen (15) registered electors of the township. In

all cases, the person so appointed shall hold the office if the

term thereof continues so long, until the first Monday in

January after the first municipal election occurring more than

sixty (60) days after the vacancy occurs, at which election an

eligible person shall be elected for the remainder of the term

20110SB1185PN2274	- 25 -

and shall have been a resident of the township continuously for

at least one (1) year before his appointment. In townships

divided into wards, all appointed commissioners shall reside in

the ward in which the vacancy occurred and shall have resided in

said ward continuously for at least one (1) year before

appointment.

contest to a felony shall be eligible for appointment to fill a

vacancy on the board of commissioners for a period of three (3)

years from the date of the conviction or plea.

Section 6. Section 602 of the act, amended September 7, 1955

(P.L.563, No.140), is amended to read:

Section 602. Bonds.--When any officer or employe of any

township is required to give bond for the faithful performance

of his duties, [such] the bond shall be with a surety company or

other company authorized by law to act as surety and the

township shall pay the premium on [such] the bond, except that

the premium on bond of township [treasurer as] tax collector

shall be paid by the respective taxing districts, as provided by

the [Local Tax Collection Law, approved May twenty-five, one

thousand nine hundred forty-five (Pamphlet Laws 1050), and its

amendments.] act of May 25, 1945 (P.L.1050, No.394), known as

the "Local Tax Collection Law."

Section 7. Section 603 of the act, amended February 25, 1976

(P.L.52, No.21), is amended to read:

Section 603. Compensation.--(a) Elected officers of

townships other than tax collector shall receive such salary,

compensation or emoluments of office as may from time to time be

fixed by ordinance of the township in accordance with provisions

of section 703.

20110SB1185PN2274	- 26 -

(b) Tax collectors shall receive such salary, compensation

or emoluments of office as may from time to time be fixed by

ordinance of the township in accordance with the act of May 25,

1945 (P.L.1050, No.394), known as the "Local Tax Collection

Law."

office of an elected officer shall become effective at the

beginning of the next term of the elected officer.

(d) Appointed officers and employes of the township shall

receive such compensation for their services as the township

commissioners shall prescribe.

Section 8. Article VIII heading of the act is repealed:

[ARTICLE VIII

TOWNSHIP TREASURER]

Section 8.1. Section 801 of the act, amended July 2, 1953

(P.L.326, No.71), is repealed:

[Section 801. Fidelity Bond.--The treasurer of each township

shall give a fidelity and not a surety bond to the Commonwealth

in a sum to be prescribed by ordinance or resolution and at

least equal to fifty per centum of the probable amount of the

annual township tax. Such bond shall be subscribed by a surety

company or companies duly authorized to do business in this

Commonwealth. The bond given by the treasurer shall be

conditioned on a just accounting for and paying over all moneys

belonging to the township funds that may come into his hands, as

treasurer, from taxation or otherwise, for the payment over

thereof only in the manner prescribed by law, for the delivery

to his successor in office of all papers, books, documents, and

other things held in right of his office, for the payment to

such successor of any balance in money remaining in his hands or

20110SB1185PN2274	- 27 -

charged against him in the settlement of his accounts, and that,

as tax collector of township, county, poor, institution

district, and school taxes, he shall account for and pay over

all moneys received by him as taxes, penalties and interest. The

township treasurer and his sureties shall be discharged from

further liability on any bond as tax collector as soon as all

tax items, contained in the duplicates delivered to him, are

either--(1) collected and paid over to the proper taxing

district; or (2) set forth in schedules filed with or certified

to the proper tax authorities; or (3) returned to the county

commissioners for sale of the real estate by the county

treasurer, or returned in accordance with the Real Estate Tax

Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in

the case of occupation, poll, and per capita taxes, accounted

for by payment over or by exoneration which shall be granted by

the taxing district upon oath or affirmation that as tax

collector he has complied with section 20 of the Local Tax

Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The

township treasurer shall be required to give but one bond, which

shall include his duties as township treasurer and collector of

township, county, school, institution district, and poor taxes,

and shall cover the full term of his office. Should the

township, county, school district, institution district or poor

district be of the opinion at any time, that the bond given is

not sufficient, additional security may be required to be given

at the expense of the taxing district requiring the same. The

treasurer shall not, in any event, be required to give bond or

bonds aggregating an amount in excess of the taxes to be

collected by him. The bond or bonds given by the township

treasurer shall be for the use of the township, the county, the

20110SB1185PN2274	- 28 -

institution district, and the school district. Said bond shall

be filed with the township commissioners.]

Section 9. Sections 803, 804, 805, 806, 807 and 808 of the

act are repealed:

[Section 803. Accounts to Be Kept by Treasurer.--Every

township treasurer shall take charge of all township moneys from

all sources, and promptly deposit the same in a bank, banking

institution or trust company in the name of the township, and

keep distinct accounts of all sums received from taxes and other

sources, which accounts shall at all times be open to the

inspection of the commissioners and township auditor or

controller. He shall annually state his accounts, and lay the

same, together with the books and the vouchers, before the

township auditors or controller for audit.

Section 804. Payment of Moneys on Orders.--The township

treasurer shall pay out the moneys coming into his hands only on

orders, numbered in the order of their issue, signed by the

president or vice president and attested by the secretary or

assistant secretary of the board, and designating the

appropriation out of which the orders shall be paid. The

signature of the president or vice-president may be a facsimile

signature. Any township treasurer who shall pay out moneys in

his hands except upon such orders, or shall pay out moneys in

excess of the appropriation, shall be allowed no credit in the

settlement of his accounts for the sum or sums so paid out, nor

shall he have any claim or right of action against the township

therefor.

Section 805. Powers as Tax Collector.--The township

treasurer, by virtue of his office as treasurer, shall be tax

collector. He shall collect all county, institution district,

20110SB1185PN2274	- 29 -

township, school, and other taxes, within such township, levied

by authorities empowered to levy taxes. He shall, in addition to

the powers, duties, and responsibilities enumerated in this act,

have all the powers, perform all the duties, and be subject to

all the obligations and responsibilities as are now by law

vested in, conferred upon, or imposed upon, collectors of the

several classes of taxes hereinbefore mentioned.

It is the purpose and intent of this section that no local

taxes shall be collected in any township, except by the

treasurer of the township.

Section 806. Oath.--The treasurer of every township shall,

before he enters upon the duties of his office as collector of

taxes for the county, take and subscribe an oath of office and

file the same in the office of the court of quarter sessions.

Section 807. Special Funds; Penalty.--Whenever any moneys

are collected in any township for any special purpose and are

paid into the hands of the treasurer of such township, it shall

be unlawful for such treasurer to apply such moneys, or any part

thereof, to any purpose other than that for which such moneys

were collected. Every such misapplication shall be a

misdemeanor. Upon conviction of such offense, the treasurer

shall be punished by a fine of not less than the amount so

misapplied, or by imprisonment for not less than three months

and not more than one year.

Section 808. Depositories of Township Funds; Selection;

Bonds.--The board of commissioners shall, from time to time,

designate, by resolution, a depository or depositories for

township funds. Such depository or depositories shall be banks,

banking institutions or trust companies located in the

Commonwealth.

20110SB1185PN2274	- 30 -

Depositories so designated shall, upon receipt of notice of

their selection as a depository of township funds, either

furnish a bond to secure payment of deposits of township funds

and any interest to the township, with a proper warrant to

confess judgment in favor of the township, secured by a surety

company or individual sureties to be approved by the board of

commissioners, or deposit obligations of the United States, or

the Commonwealth of Pennsylvania or any political subdivision

thereof, to secure the payment of township deposits and any

interest thereon. Such surety bonds shall be in a sum, to be

fixed by ordinance or resolution, at least equal to the probable

greatest amount of such deposit at any one time. The market

value of deposit bonds shall be, at all times, at least equal to

one hundred and twenty per centum of the amount of township

funds to be secured. Such deposit bonds shall be accompanied by

proper assignments or powers of attorney to transfer the same.

In the event of the failure of the depository to pay to the

township the full amount of such deposits and interest thereon,

such bonds and the proceeds of sale thereof shall belong to the

township until it shall receive therefrom the full amount of

such deposits and interest thereon, and the township shall have

a prior standing as respects such bonds and be in all respects

preferred to any and all claims except such as have heretofore

been preferred by law.

Nothing herein contained shall be construed to require a

depository to furnish bond or collateral security to cover the

amount of any deposit to the extent that the same is insured

with the Federal Deposit Insurance Corporation.

The township treasurer shall, upon the designation and

qualification of such depository or depositories, immediately

20110SB1185PN2274	- 31 -

transfer thereto the township funds, and shall thereafter keep

such deposits solely in such depository or depositories in the

name of the township.

No township treasurer complying with the provisions of this

section, nor his surety or sureties, shall be chargeable with

losses in township funds caused by the failure or negligence of

such depository or depositories.]

Section 10. The act is amended by adding articles to read:

ARTICLE VIII-A

APPOINTED TOWNSHIP TREASURER

Section 801-A. Township treasurer.

(a) Appointment.--The board of township commissioners shall

appoint a township treasurer, who may be the elected tax

collector or an employee of the township, to serve at the

pleasure of the board of township commissioners.

(b) Compensation.--The board of township commissioners shall

determine the compensation of the township treasurer.

perform the duties of office or fails to appoint a deputy

treasurer, the board of township commissioners may appoint a

deputy treasurer to serve until the treasurer is again able to

perform the duties of his office. The deputy treasurer shall be

bonded for the same amount as the township treasurer when acting

in the capacity of township treasurer. The board of township

commissioners shall determine the compensation of the deputy

treasurer.

Section 802-A. Treasurer's bond.

The township treasurer shall give a fidelity bond to the

Commonwealth in an amount prescribed by ordinance or resolution

and at least equal to 50% of the amount of township funds

20110SB1185PN2274	- 32 -

estimated by the board of township commissioners to be available

to the township treasurers at any time during the current year.

The bond shall be subscribed by a surety company or companies

duly authorized to do business in this Commonwealth. The bond

given by the treasurer shall be conditioned on the faithful

performance of the duties as stated in section 803-A. The

treasurer shall not, in any event, be required to give bond or

bonds aggregating an amount in excess of the taxes to be paid

over to him by the tax collector.

Section 803-A. Treasurer's duties.

The township treasurer shall:

(1) Receive all moneys due the township and promptly

deposit them in a designated depository in the name of the

township.

(2) Keep distinct and accurate accounts of all sums

received from taxes and other sources, which accounts shall

be open to the inspection of the board of commissioners,

township auditor or controller.

(3) Annually state the accounts with the books and

vouchers for audit by the township auditors or controller.

(4) Pay out all moneys of the township only on orders

signed by the president or vice president and attested by the

secretary or assistant secretary of the board, and

designating the appropriation out of which the orders shall

be paid. The signature of the president or vice-president may

be by facsimile signature. When a treasurer pays out moneys

except upon orders or pays moneys in excess of the

appropriation, he shall receive no credit in the settlement

of his accounts for those amounts, nor shall he have any

claim or right of action against the township.

20110SB1185PN2274	- 33 -

(5) Preserve the account books, papers, documents and

other things held in right of his office and turn them over

to the successor in office.

(6) Pay over to the successor any balance in money

remaining in his hands or charged against him in the

settlement of his accounts.

Section 804-A. Penalty for failure to perform duties.

A township treasurer or deputy treasurer who fails to perform

any duties of the office other than those for which specific

penalties are provided commits a summary offense and, in

addition to the fine or penalty which may be imposed upon

conviction, is required to pay to the township an amount equal

to the amount of the financial loss that occurred, if any, for

not performing the duties of the office. That person is

disqualified from holding the office of township treasurer or

deputy treasurer.

Section 805-A. Use of special funds; penalty.

When any moneys are collected for any special purpose, no

township treasurer or township commissioner may apply those

moneys to any purpose other than that for which they were

collected. Every misapplication shall be a misdemeanor of the

third degree, and, in addition to the fine or penalty which may

be imposed upon conviction, the defendant shall be required to

pay restitution in the amount of moneys improperly spent.

Section 806-A. Depositories of township funds.

The following shall apply:

(1) The board of township commissioners shall designate

by resolution a depository or depositories for township

funds. Any funds deposited with any banking institution of

this Commonwealth shall be insured with the Federal Deposit

20110SB1185PN2274	- 34 -

Insurance Corporation or the National Credit Union Share

Insurance Fund or their successor agencies, to the extent

that accounts are so insured. The designation is valid for a

period of one year or until another depository or other

depositories are designated by similar action of the board of

township commissioners.

(2) The depository or depositories shall be banks,

banking institutions or trust companies located in this

Commonwealth.

(3) The depository or depositories shall not be required

to furnish bond or collateral security to cover the amount of

any deposit to the extent that the same is insured with the

Federal Deposit Insurance Corporation.

(4) The township treasurer or deputy treasurer shall,

upon the designation of the depository or depositories by the

board of township commissioners, immediately transfer thereto

the township funds and after that make deposits solely in the

depository or depositories in the name of the township.

(5) No township treasurer or deputy treasurer complying

with the provisions of this section, nor his surety or

sureties, shall be chargeable with losses of township funds

caused solely by the failure or negligence of the depository

or depositories.

(6) The depository or depositories shall furnish a bond

to secure payment of deposits of township funds and any

interest to the township, with a proper warrant to confess

judgment in favor of the township, secured by a surety

company or individual sureties to be approved by the board of

commissioners, or deposit obligations of the United States,

or the Commonwealth of Pennsylvania or any political

20110SB1185PN2274	- 35 -

subdivision thereof, to secure the payment of township

deposits and any interest thereon. Such surety bonds shall be

in a sum, to be fixed by ordinance or resolution, at least

equal to the probable greatest amount of such deposit at any

one time. The market value of deposit bonds shall be, at all

times, at least equal to 120% of the amount of township funds

to be secured. Such deposit bonds shall be accompanied by

proper assignments or powers of attorney to transfer the

same. In the event of the failure of the depository to pay to

the township the full amount of such deposit and interest

thereon, bonds and the proceeds of sale thereof shall belong

to the township until it shall receive therefrom the full

amount of such deposits and interest thereon, and the

township shall have a prior standing as respects such bonds

and be in all respects preferred to any and all claims except

such as have heretofore been preferred by law.

ARTICLE VIII-B

TAX COLLECTOR

Section 801-B. Powers and duties of tax collector.

(a) Collection of taxes required.--The township tax

collector shall collect all county, institution district,

township, school and other taxes levied within such townships by

authorities authorized to levy taxes.

(b) Collection of taxes permitted.--

(1) The tax collector may also be designated in the tax-

levying ordinance or resolution or be employed by the tax-

levying authority to collect taxes levied under the act of

December 31, 1965 (P.L.1257, No.511), known as The Local Tax

Enabling Act.

(2) No such ordinance or resolution may authorize the

20110SB1185PN2274	- 36 -

collection of income taxes in a manner other than as provided

in Chapter 5 of The Local Tax Enabling Act.

duties and responsibilities under this act, the tax collector

shall exercise all the powers and perform all the duties and be

subject to all the obligations and responsibilities for the

collection of taxes as are conferred upon tax collectors by law.

Section 11. Section 1502 XIII of the act, amended May 31,