PRINTER'S NO. 1625
No. 1422 Session of 1981
INTRODUCED BY LETTERMAN (BY REQUEST) AND MORRIS, MAY 12, 1981
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 12, 1981
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," providing for the collection of taxes in certain
9 home rule municipalities.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The definition of "tax collector" in section 2,
13 subsection (g) of section 4, section 30 and the last paragraph
14 of section 33, act of May 25, 1945 (P.L.1050, No.394), known as
15 the "Local Tax Collection Law," amended June 27, 1968 (P.L.276,
16 No.132), are amended to read:
17 Section 2. Definitions.--The words--
18 "Tax Collector" shall include every person duly elected or
19 appointed to collect all taxes, levied by any political
20 subdivision included in the provisions of this act, including
21 the treasurers of cities of the third class and of townships of
1 the first class in their capacity as treasurers, and county
2 collectors of taxes in counties of the third, fourth, fifth and
3 sixth class who have been designated to collect county and
4 institution district taxes in cities of the third class and in
5 municipalities existing or organized under the act of April 13,
6 1972 (P.L.184, No.62), known as the "Home Rule Charter and
7 Optional Plans Law."
8 * * *
9 Section 4. Bonds of Tax Collectors.--* * *
10 (g) The bond of any county treasurer in counties of the
11 third, fourth, fifth and sixth class shall be fixed by the
12 county commissioners. The premium on any such bond shall be paid
13 by the county. The condition of the bond shall be that the
14 county treasurer, as collector of taxes for the county and
15 county institution district in third class cities, and in
16 municipalities existing or organized under the act of April 13,
17 1972 (P.L.184, No.62), known as the "Home Rule Charter and
18 Optional Plans Law," he shall account for and pay over all
19 taxes, penalties and interest received and collected by him to
20 the county and county institution district. The county treasurer
21 in third, fourth, fifth and sixth class counties and his
22 sureties shall be discharged from further liability on his bond
23 for the taxes charged in a duplicate delivered to him as soon as
24 all tax items contained in the said duplicate are either (1)
25 collected and paid over to the county, or (2) certified to the
26 county commissioners for entry as liens in the office of the
27 prothonotary or as claims in the tax claim bureau as the case
28 may be, or (3) returned to the county commissioners for sale of
29 the real estate by the county treasurer, or (4) in the case of
30 occupation, poll and per capita and personal property taxes
19810H1422B1625 - 2 -
1 accounted for by the payment over or by exoneration which shall
2 be granted by the county commissioners, upon oath or affirmation
3 by the county treasurer that he has complied with section twenty
4 of this act: Provided, That the county treasurer in third,
5 fourth, fifth and sixth class counties and his sureties shall
6 not be discharged of their liability under the provisions of
7 this subsection if the county treasurer has in fact collected
8 such taxes but has failed to pay the same over to the county.
9 The bond given by a county treasurer in third, fourth, fifth and
10 sixth class counties shall be for the use of the county and
11 county institution district.
12 * * *
13 Section 30. Collection of Taxes by Legal Representatives of
14 Deceased Collector.--The executors or administrators of any
15 deceased tax collector, except a treasurer of a city of the
16 third class and except a county treasurer of any county of the
17 third, fourth, fifth or sixth class designated to collect county
18 and institution district taxes in cities of the third class, and
19 in municipalities existing or organized under the act of April
20 13, 1972 (P.L.184, No.62), known as the "Home Rule Charter and
21 Optional Plans Law," shall have the same powers to enforce
22 collection of unpaid taxes as the collector would have if
23 living, and for that purpose, may employ a suitable person to
24 act for them in the execution of the warrants with all the
25 powers possessed by the deceased collector.
26 Section 33. Compensation and Expenses of Tax Collector in
27 Cities of the Third Class Shared.--* * *
28 Provisions of this section shall not apply with respect to
29 county and county institution district taxes in counties of the
30 third, fourth, fifth or sixth class having appointed a county
19810H1422B1625 - 3 -
1 treasurer to assume responsibility for the billing and
2 collection of county and county institution district taxes in
3 cities of the third class and in municipalities existing or
4 organized under the act of April 13, 1972 (P.L.184, No.62),
5 known as the "Home Rule Charter and Optional Plans Law."
6 Section 2. This act shall take effect immediately.
C9L72RAW/19810H1422B1625 - 4 -