PRIOR PRINTER'S NO. 2045 PRINTER'S NO. 2544
No. 1670 Session of 1999
INTRODUCED BY McNAUGHTON, FARGO, SCHRODER, FICHTER, SCRIMENTI,
FLICK, SEYFERT, GEIST, S. H. SMITH, R. MILLER, HARHAI,
THOMAS, M. COHEN, ROSS, RUBLEY, YOUNGBLOOD, ZUG AND MAITLAND,
JUNE 15, 1999
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, OCTOBER 26, 1999
AN ACT
1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled,
2 as amended, "An act amending, revising and consolidating the
3 laws relating to delinquent county, city, except of the first
4 and second class and second class A, borough, town, township,
5 school district, except of the first class and school
6 districts within cities of the second class A, and
7 institution district taxes, providing when, how and upon what
8 property, and to what extent liens shall be allowed for such
9 taxes, the return and entering of claims therefor; the
10 collection and adjudication of such claims, sales of real
11 property, including seated and unseated lands, subject to the
12 lien of such tax claims; the disposition of the proceeds
13 thereof, including State taxes and municipal claims recovered
14 and the redemption of property; providing for the discharge
15 and divestiture by certain tax sales of all estates in
16 property and of mortgages and liens on such property, and the
17 proceedings therefor; creating a Tax Claim Bureau in each
18 county, except counties of the first and second class, to act
19 as agent for taxing districts; defining its powers and
20 duties, including sales of property, the management of
21 property taken in sequestration, and the management, sale and
22 disposition of property heretofore sold to the county
23 commissioners, taxing districts and trustees at tax sales;
24 providing a method for the service of process and notices;
25 imposing duties on taxing districts and their officers and on
26 tax collectors, and certain expenses on counties and for
27 their reimbursement by taxing districts; and repealing
28 existing laws," providing for the alternative collection of
29 taxes.
30 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows:
2 Section 1. Section 201 of the act of July 7, 1947 (P.L.1368,
3 No.542), known as the Real Estate Tax Sale Law, amended July 3,
4 1986 (P.L.351, No.81), is amended to read:
5 Section 201. Creation of Bureaus.--[A] Except as otherwise
6 provided in section 201.1, a Tax Claim Bureau is hereby created
7 in each county in the office of the county commissioners.
8 Section 2. The act is amended by adding a section to read:
9 Section 201.1. Alternative Collection of Taxes.--(a) In
10 lieu of creating a bureau, counties are authorized to provide,
11 by ordinance, for the appointment and compensation of such
12 agents, clerks, collectors and other assistants and employes,
13 either under existing departments, in private sector entities or
14 otherwise as may be deemed necessary, for the collection and
15 distribution of taxes under this act. Any alternative collection
16 method shall be subject to all of the notices, time frames, <--
17 ENUMERATED FEES and protections for property owners contained in
18 this act.
19 (b) In lieu of forwarding returns to the bureau, the <--
20 governing body of a taxing district other than a county may
21 provide, by ordinance, for the appointment and compensation of
22 such agents, clerks, collectors and other assistants and
23 employes, either under existing departments, in private sector
24 entities or otherwise as may be deemed necessary, for the
25 collection and distribution of taxes under this act. Any
26 alternative collection method shall be subject to all of the
27 notices, time frames and protections for property owners
28 contained in this act.
29 (c) (B) The requirement of section 203 to furnish bonds, <--
30 provisions of this act relating to accounting and distribution
19990H1670B2544 - 2 -
1 of moneys and other provisions relating to operation of a bureau
2 shall apply to an alternative collection system established
3 under this section.
4 Section 3. This act shall take effect in 60 days.
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