S1063B1875A06799 DMS:SRA 04/28/08 #90 A06799
AMENDMENTS TO SENATE BILL NO. 1063
Sponsor: SENATOR EARLL
Printer's No. 1875
1 Amend Sec. 13 (Sec. 10), page 34, line 19, by inserting after
2 "subdivision,"
3 public employe,
4 Amend Sec. 19 (Sec. 14), page 54, lines 23 and 24, by
5 striking out all of said lines and inserting
6 [act] chapter.
7 Amend Sec. 19 (Sec. 14), page 54, line 29, by striking out
8 "or the "Taxpayer Relief Act""
9 Amend Sec. 19 (Sec. 14), page 55, lines 5 and 6, by striking
10 out "[act.] chapter or the "Taxpayer Relief" in line 5 and all
11 of line 6 and inserting
12 [act] chapter.
13 Amend Sec. 19 (Sec. 14), page 55, lines 9 and 10, by striking
14 out "or the "Taxpayer Relief Act""
15 Amend Sec. 19 (Sec. 14), page 55, lines 18 and 19, by
16 striking out "[act.] chapter or" in line 18 and all of line 19
17 and inserting
18 [act] chapter.
19 Amend Sec. 19 (Sec. 14), page 56, lines 1 and 2, by striking
20 out "or the "Taxpayer Relief Act,""
21 Amend Sec. 19 (Sec. 14), page 56, lines 25 and 26, by
22 striking out "or the "Taxpayer Relief Act""
1 Amend Sec. 23 (Sec. 501), page 67, line 13, by inserting
2 after "A"
3 public
4 Amend Sec. 23 (Sec. 501), page 67, line 21, by striking out
5 "The tax bureau, political subdivision" and inserting
6 A political subdivision, public employee, tax bureau
7 Amend Sec. 23 (Sec. 504), page 73, lines 6 through 8, by
8 striking out "most recently available data" in line 6, all of
9 line 7 and "this section" in line 8 and inserting
10 2000 Federal Decennial Census
11 Amend Sec. 23 (Sec. 505), page 75, line 9, by striking out "A
12 joint tax collection committee shall have the" and inserting
13 Such agreements may assign to a joint tax collection
14 committee some or all of the
15 Amend Sec. 23 (Sec. 505), page 75, by inserting between lines
16 14 and 15
17 (9) To borrow money, accept grants, incur indebtedness
18 and issue notes, debentures and other obligations to evidence
19 borrowing for the purposes for which it is organized in an
20 amount not to exceed 50% of the total revenues anticipated in
21 the following fiscal year.
22 Amend Sec. 23 (Sec. 505), page 75, line 21, by removing the
23 comma after "that"
24 Amend Sec. 23 (Sec. 505), page 75, line 23, by striking out
25 "delegate and one alternate" and inserting
26 voting delegate and one or more alternates
27 Amend Sec. 23 (Sec. 505), page 75, lines 24 through 26, by
28 striking out "Each" in line 24, all of line 25 and "subdivision
29 represented. A" in line 26 and inserting
30 A voting
31 Amend Sec. 23 (Sec. 505), page 75, line 30; page 76, line 1,
32 by striking out "January 1, 2008" and inserting
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1 July 1, 2009
2 Amend Sec. 23 (Sec. 505), page 76, line 2, by striking out
3 "representative" and inserting
4 delegate and one or more alternates
5 Amend Sec. 23 (Sec. 505), page 76, line 3, by striking out
6 "a" and inserting
7 the
8 Amend Sec. 23 (Sec. 505), page 76, line 5, by striking out
9 "representative" and inserting
10 delegate
11 Amend Sec. 23 (Sec. 505), page 78, line 20, by inserting
12 after "THE" where it appears the second time
13 voting
14 Amend Sec. 23 (Sec. 505), page 78, line 22, by striking out
15 "from among the delegates" and inserting
16 , each of whom must be duly appointed voting
17 delegates,
18 Amend Sec. 23 (Sec. 505), page 78, line 22, by inserting
19 after "secretary"
20 who need not be a duly appointed voting delegate
21 Amend Sec. 23 (Sec. 505), page 80, lines 29 and 30, by
22 striking out "act of June 21, 1957 (P.L.390, No.212), referred
23 to as the
24 Amend Sec. 23 (Sec. 505), page 81, line 15, by inserting
25 after "appeals"
26 , other than those brought under subsection (k),
27 Amend Sec. 23 (Sec. 505), page 81, by inserting after line 30
28 (k) Mediation and appeals of tax collector actions.--
29 (1) Any dispute among the affected parties involving a
30 10% or greater deviation from taxes received in the previous
31 tax year shall be subject to mandatory mediation under this
32 section, in accordance with regulations and guidelines to be
33 adopted by the department. A dispute involving less than the
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1 10% threshold may be the subject of voluntary mediation in
2 accordance with regulations and guidelines to be adopted by
3 the department.
4 (2) One or more affected political subdivisions shall
5 give written notice to the tax collection committee and the
6 department of its desire to submit the disputed matter to
7 mediation by the department. Thereafter, the affected
8 political subdivisions, tax collection committee and tax
9 officer shall submit to mediation to which the following
10 provisions shall apply:
11 (i) Within 20 days of submission of the written
12 notice, the affected political subdivisions, tax
13 collection committee and tax officer shall each submit to
14 the mediator and each other party to the mediation a
15 statement of no more than five pages, stating the
16 position of such party as to the disputed and undisputed
17 facts and issues in the case and whether prior settlement
18 negotiations have occurred.
19 (ii) Within 30 days of submission of the written
20 notice, the department shall determine whether the
21 dispute meets the threshold conditions for mandatory
22 mediation under paragraph (1), which decision shall be
23 final and not appealable. Notice of such determination
24 shall be given in writing to all affected parties.
25 (iii) If the mediator determines that the dispute
26 meets the threshold conditions of paragraph (1), a
27 mediation shall be commenced in accordance with
28 procedures established under guidelines adopted by the
29 department. The mediation efforts shall be completed no
30 later than 30 days following the notice that the dispute
31 has met the threshold requirement of paragraph (1),
32 unless the time period is extended by mutual agreement of
33 the parties to the mediation. The parties shall have any
34 official authorized to settle the matter on their behalf
35 available at the mediation. At the discretion of the
36 mediator, the mediation may be held via telephonic
37 communication or in person.
38 (iv) The mediation sessions shall be closed to the
39 public and shall not be subject to the requirements of 65
40 Pa.C.S. Ch. 7 (relating to open meetings).
41 (v) No offers or statements made in a mediation
42 session, excluding the final written settlement
43 agreement, if any, shall be admissible as evidence in any
44 subsequent judicial or administrative proceedings in
45 accordance with the provisions of 42 Pa.C.S. § 5949
46 (relating to confidential mediation communications and
47 documents).
48 (vi) If a settlement is reached during the
49 mediation, the department shall prepare a written
50 settlement agreement and obtain all necessary signatures
51 of the parties within 30 days of the agreement of the
52 parties to settle the issue. The settlement agreement
53 shall be binding upon the parties to the agreement. Such
54 settlement agreement shall be subject to the provisions
55 of the Right-to-Know Law. Such agreements shall be
56 admissible as evidence in any subsequent judicial or
57 administrative proceedings in accordance with the
58 provisions of the Pennsylvania Rules of Court, the
59 Pennsylvania Rules of Evidence and 42 Pa.C.S. § 5949.
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1 (vii) If the mediation has not resulted in a written
2 agreement signed by the parties as provided in
3 subparagraph (vi), the mediation shall be deemed to have
4 been unsuccessful unless all parties and the department
5 agree in writing to extend the mediation. The mediator
6 shall have the right to determine that the mediation has
7 been unsuccessful and to terminate the mediation if the
8 parties have not executed a settlement agreement by the
9 ending date of the extension, or any further extension
10 agreeable to the affected parties and the mediator.
11 (ix) Costs incurred by the department for a
12 mandatory mediation under this section shall be equitably
13 assessed by the department against the parties to the
14 mediation. The assessment of costs shall be final and not
15 appealable.
16 (3) The department shall adopt guidelines to further
17 provide for the mandatory and voluntary mediation processes
18 in this subsection.
19 Amend Sec. 23 (Sec. 505), page 82, line 1, by striking out
20 "(k)" and inserting
21 (l)
22 Amend Sec. 23 (Sec. 505), page 82, lines 9 through 14, by
23 striking out all of said lines and inserting
24 committee and shall be weighted in direct proportion to income
25 tax revenues collected in each participating political
26 subdivision based on the political subdivision's most recent
27 annual audit report required under this section.
28 Amend Sec. 23 (Sec. 506), page 82, lines 25 and 26, by
29 striking out all of line 25, "EMPLOYEE, TAX BUREAU or private
30 agency" in line 26 and inserting
31 a tax officer
32 Amend Sec. 23 (Sec. 506), page 83, line 1, by striking out
33 "or"
34 Amend Sec. 23 (Sec. 506), page 83, line 3, by striking out
35 "509(d)." and inserting
36 509(d);
37 (4) has not satisfied the mandatory education
38 requirements under section 508(e); or
39 (5) does not meet the qualifications and requirements
40 established by the department under section 508(f).
41 Amend Sec. 23 (Sec. 508), page 86, by inserting between lines
42 22 and 23
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1 (4) Nothing in this subsection shall be construed to
2 authorize the department to compel the disclosure of
3 information that is confidential, proprietary or a trade
4 secret.
5 (e) Mandatory education for tax officers.--Persons and
6 entities seeking or maintaining appointment as tax officers
7 shall complete mandatory education as a prerequisite for their
8 appointment and, for continuing appointment, not less than
9 annually. The department shall provide the mandatory education
10 and shall adopt regulations, guidelines and procedures for the
11 mandatory education sufficient to meet the requirements of this
12 act.
13 (f) Establishment of qualifications and requirements.--
14 (1) The department shall, by regulation, establish the
15 qualifications and requirements a tax officer must meet prior
16 to being appointed and must meet for continuing appointment.
17 (2) A tax collection committee may establish additional
18 qualifications and requirements a tax officer must meet prior
19 to being appointed and must meet for continuing appointment.
20 Amend Sec. 23 (Sec. 509), page 89, line 6, by striking out
21 "bond at" and inserting
22 amount of the bond in an amount equal to the maximum amount of
23 taxes that may be in the possession of the tax officer at any
24 given time or
25 Amend Sec. 23 (Sec. 509), page 91, line 19, by inserting
26 after "examine"
27 or audit
28 Amend Sec. 23 (Sec. 509), page 91, by inserting between lines
29 25 and 26
30 (2) The examination or audit conducted by the tax
31 officer and the tax officer's designated employees shall
32 conform to the requirements set forth in 53 Pa.C.S. Ch. 84,
33 Subch. C (relating to local taxpayers bill of rights).
34 Amend Sec. 23 (Sec. 509), page 91, line 26, by striking out
35 "(2)" and inserting
36 (3)
37 Amend Sec. 23 (Sec. 509), page 92, line 2, by striking out
38 "(3)" and inserting
39 (4)
40 Amend Sec. 23 (Sec. 509), page 94, line 28, by striking out
41 "paragraph (3)" and inserting
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1 subsection (h)
2 Amend Sec. 23 (Sec. 510), page 98, line 3, by inserting after
3 "convicted"
4 or pleads guilty or nolo contendere
5 Amend Sec. 23 (Sec. 510), page 98, line 8, by striking out
6 "confidentiality" and inserting
7 the
8 Amend Sec. 23 (Sec. 510), page 98, line 14, by inserting
9 after "times"
10 or who fails to satisfy the requirements under
11 section 506
12 Amend Sec. 23 (Sec. 512), page 105, line 30, by striking out
13 "Income" and inserting
14 For taxable years commencing on and after January 1,
15 2012, income
16 Amend Sec. 23 (Sec. 513), page 110, line 13, by inserting
17 after "month"
18 following receipt
19 Amend Sec. 23 (Sec. 513), page 110, line 15, by inserting
20 after "districts"
21 prior to April 1, 2013,
22 Amend Sec. 23 (Sec. 513), page 110, by inserting between
23 lines 16 and 17
24 (v) Income taxes received from taxpayers and other
25 tax collection districts on or after April 1, 2013, shall
26 be distributed within 30 days of receipt.
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