See other bills
under the
same topic
        PRIOR PRINTER'S NO. 99                         PRINTER'S NO. 471

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 92 Session of 1989


        INTRODUCED BY KUKOVICH, VAN HORNE, KOSINSKI, TIGUE, MARKOSEK,
           DISTLER, TRELLO, SCHULER, CAWLEY, MORRIS, LASHINGER, DALEY,
           JACKSON, NAHILL, WASS, VEON, BILLOW AND BELARDI,
           JANUARY 24, 1989

        AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
           FEBRUARY 14, 1989

                                     AN ACT

     1  Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
     2     "An act relating to the collection of taxes levied by
     3     counties, county institution districts, cities of the third
     4     class, boroughs, towns, townships, certain school districts
     5     and vocational school districts; conferring powers and
     6     imposing duties on tax collectors, courts and various
     7     officers of said political subdivisions; and prescribing
     8     penalties," further providing for the compensation of tax
     9     collectors in first class townships.

    10     The General Assembly of the Commonwealth of Pennsylvania
    11  hereby enacts as follows:
    12     Section 1.  Section 34 of the act of May 25, 1945 (P.L.1050,
    13  No.394), known as the Local Tax Collection Law, amended December
    14  22, 1965 (P.L.1145, No.443), is amended to read:
    15     Section 34.  Compensation of Tax Collector in First Class
    16  Townships.--[The township treasurer shall receive for his duties
    17  as treasurer and tax collector for the township, a sum equal to
    18  five per centum of all township taxes received or collected by
    19  him, and in addition thereto, a sum equal to one per centum on
    20  all other moneys received or collected by him for the township,

     1  unless a different rate or annual compensation shall be fixed by
     2  ordinance of the township commissioners: Provided, That in no
     3  case shall the total compensation of the treasurer, as treasurer
     4  and tax collector for the township, exceed the sum of ten
     5  thousand dollars. The township treasurer as collector of
     6  township taxes shall be allowed such actual printing and postage
     7  expenses as shall be incurred in performing the duties
     8  prescribed in this act. Such amounts shall be adjusted by the
     9  township auditor or controller, as the case may be, at the time
    10  of auditing the treasurer's account.
    11     The compensation of the township treasurer as collector of
    12  county and institution district taxes shall be fixed by the
    13  county commissioners, and shall not exceed five per centum of
    14  the amount collected.
    15     The commission or compensation of the township treasurer, as
    16  collector of school district taxes, shall be fixed by the board
    17  of school directors, and shall not exceed five per centum of the
    18  amount collected. The total cost of such collection shall be
    19  reported annually to the Superintendent of Public Instruction
    20  and shall be published in his report.
    21     For the collection of county, institution district and school
    22  taxes, the tax collector shall be allowed by the respective
    23  taxing authorities actual and needful expenditures for printing,
    24  postage, books, blanks and forms.] (a)  The township treasurer
    25  shall receive for his duties as treasurer a sum equal to one per
    26  centum on all moneys received or collected by him for the
    27  township, exclusive of township taxes received or collected by
    28  him, and unless a different rate or annual compensation shall be
    29  fixed by ordinance of the township commissioners: Provided, That
    30  in no case shall the total compensation of the treasurer, as
    19890H0092B0471                  - 2 -

     1  treasurer, exceed the sum of ten thousand dollars except in
     2  counties of the second class where county taxes are collected by
     3  the county treasurer, in which case the total compensation of
     4  the treasurer, as treasurer, shall not exceed the sum of fifteen
     5  thousand dollars.
     6     (b)  The township treasurer, as tax collector for the
     7  township, shall receive for his duties as such a sum equal to
     8  three FIVE per centum of all township taxes received or           <--
     9  collected by him, unless a different rate or annual compensation
    10  shall be fixed by ordinance of the township commissioners.
    11     (c)  The township treasurer as collector of township taxes
    12  shall be allowed such actual printing and postage expenses as
    13  shall be incurred in performing the duties prescribed in this
    14  act. Such amounts shall be adjusted by the township auditor or
    15  controller, as the case may be, at the time of auditing the
    16  treasurer's account.
    17     (d)  The compensation of the township treasurer as collector
    18  of county and institution district taxes shall be fixed by the
    19  county commissioners, and shall not exceed three per centum of
    20  the amount collected.
    21     (e)  The commission or compensation of the township
    22  treasurer, as collector of school district taxes, shall be fixed
    23  by the board of school directors, and shall not exceed three per
    24  centum of the amount collected. The total cost of such
    25  collection shall be reported annually to the Secretary of
    26  Education and shall be published in his report.
    27     (f)  For the collection of county, institution district and
    28  school taxes, the tax collector shall be allowed by the
    29  respective taxing authorities actual and needful expenditures
    30  for printing, postage, books, blanks and forms.
    19890H0092B0471                  - 3 -

     1     Section 2.  This act shall take effect immediately.




















    L12L53JRW/19890H0092B0471        - 4 -