AN ACT

 

1Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2"An act relating to the collection of taxes levied by
3counties, county institution districts, cities of the third
4class, boroughs, towns, townships, certain school districts
5and vocational school districts; conferring powers and
6imposing duties on tax collectors, courts and various
7officers of said political subdivisions; and prescribing
8penalties," further providing for basic and continuing
9education programs for tax collectors; and providing for
10criminal history record information.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
14No.394), known as the Local Tax Collection Law, amended June 22,
152001 (P.L.377, No.25), July 7, 2006 (P.L.394, No.80) and October
1624, 2012 (P.L.1318, No.166), is amended to read:

17Section 4.1. Basic and Continuing Education Programs for Tax
18Collectors.--(a) The department, in consultation with the
19Pennsylvania State Tax Collectors' Association, shall adopt and
20implement programs of basic training, examination and

1qualification of tax collectors and of continuing education to
2be met by persons qualified as tax collectors as condition for
3renewal. The department may contract with a third party to
4provide the basic training, examination, qualification and
5continuing education.

6(a.1) (1) The basic training program shall include, but not
7be limited to, the following courses:

8(i) Procedures for collecting taxes.

9(ii) This act and other statutes related to the imposition
10and collection of taxes.

11(iii) Auditing.

12(iv) Accounting.

13(v) Ethics.

14(vi) Computerization.

15(vii) Recent court decisions affecting the imposition and
16collection of taxes.

17(2) As a prerequisite to taking a qualification examination,
18the individual shall complete the basic training program
19authorized by the department.

20(3) (i) [An] After successfully completing the basic 
21training program, an individual shall [have the option to] sit
22for [any] the qualification examination relating to the basic
23[education] training program.

24(ii) No individual shall obtain qualification unless that
25individual has passed a basic qualification examination.

26(iii) An individual who passes the basic qualification
27examination shall be known as a qualified tax collector.

28(a.2) The department shall:

29(1) Make certain a qualified tax collector certificate is
30issued to an individual who passes the basic qualification

1examination. The certificate shall expire one year from the date
2of issuance but may be renewed for subsequent consecutive years
3upon the completion of mandatory continuing education in
4accordance with subsection (b).

5(2) Maintain a register that lists all qualified tax
6collectors. The register shall be open to public inspection and
7copying upon payment of a nominal fee.

8(3) Provide once each year a list of all qualified tax
9collectors on the department's World Wide Web site.

10(4) Determine and approve reasonable fees for the training
11program and for testing and qualification. The individual shall
12bear the cost of the program, testing and qualification unless
13the political subdivision agrees to pay for the cost in whole or
14in part.

15(5)  Develop, implement and maintain an online training and
16testing program as an alternative option for individuals in lieu
17of in-classroom instruction and testing. The department may
18provide the training via compact disc. The testing shall be
19conducted in an online or a classroom setting. Nothing in this
20clause shall preclude the department from contracting with a
21third party to develop, implement or maintain the online
22training or testing program or to develop, produce or distribute
23the training compact disc.

24(a.3) It shall be unlawful on or after the effective date of
25this subsection for any individual to hold himself out as being
26qualified in training under this section unless the individual
27holds a current, valid certificate.

28[(a.4) Nothing in this section shall prevent any individual
29from participating in the department's basic training program
30and obtaining qualification.]

1(a.5) (1) <-Before Except as provided in clause (3), before 
2taking the oath of office, an individual elected to the office 
3of tax collector shall complete the basic training program 
4provided by the department and pass the basic qualification 
5examination in accordance with this section. Upon successful 
6completion of the basic qualification examination, the 
7individual shall provide a copy of his qualified tax collector 
8certificate to the municipal secretary or clerk of the political 
9subdivision for which the individual has been elected.

10(2) <-It Except as provided in clause (3), it shall be a
11qualification of office for an individual elected to the office
12of tax collector to become a qualified tax collector before
13taking the oath of office for the office of tax collector. No
14individual shall become a tax collector if the individual is not
15a qualified tax collector on the date he is scheduled to take
16the oath of office as prescribed by law. If an individual is not
17a qualified tax collector on the date he is scheduled to take
18the oath, the office of tax collector shall be deemed vacant.

19(3) <- (i) If an individual is appointed to fill a vacancy in 
20the office of tax collector, the individual shall have sixty 
21days to become a qualified tax collector. If the appointee fails 
22to become a qualified tax collector within the time required, 
23the office shall be deemed vacant.

24(ii) Notwithstanding subclause (i), and if there is less
25than one year remaining in the term of the office of tax
26collector when a vacancy occurs in the office, the individual
27appointed as tax collector is not required to become a qualified
28tax collector.

29(4) A tax collector subject to clause (3)(ii) that seeks
30reelection to the office of tax collector for a subsequent term

1must become a qualified tax collector.

2(5) Nothing in this section shall preclude an individual

3from retaking the qualification examination <-prior to taking the 
4oath of office for the office of tax collector if the individual
5failed the qualification examination on a prior attempt.

<-6(a.6) This section shall not preclude filling a vacancy in
7the office of tax collector by:

8(1) A municipality entering into an agreement with the
9county commissioners under section 4.4 for the county treasurer
10to collect the taxes levied by the municipality.

11(2) A taxing district forming a joint tax collection
12district in accordance with section 4.2.

13(3) Any other method of filling a vacancy in the office of
14tax collector provided by law.

15(a.7) For the purposes of this section, a county treasurer
16that collects taxes for a municipality in accordance with an
17agreement under section 4.4 shall not be considered a tax
18collector under subsection (h).

19(a.8) (1) A tax collector in office on the effective date
20of this subsection shall be considered a qualified tax collector
21under this section and issued a qualified tax collector
22certificate by the department and added to the list of qualified
23tax collectors.

24(2) A tax collector subject to clause (1) who is not
25reelected for the office of tax collector for the term
26immediately subsequent to the current term, but is reelected for
27the office of tax collector for a later term, shall be subject
28to the requirements of this section.

29(b) Each qualified tax collector shall be required to obtain
30six hours of mandatory continuing education during each year of

1his term of office.

2(c) The topics for continuing education shall include, but
3not be limited to, the following:

4(1) Accounting.

5(2) Auditing.

6(3) Computerization.

7(4) Ethics.

8(5) Procedures for collecting taxes.

9(6) Recent court decisions affecting the imposition and
10collection of taxes.

11(7) The local tax collection laws and other statutes related
12to the imposition and collection of taxes.

13(d) The department shall inform qualified tax collectors of
14the continuing education requirement upon issuance of
15certificates.

16(e) <-(1) Renewal of qualification shall be on an annual
17basis upon completion of continuing education requirements as
18set forth in this section. The collectors shall bear the cost of
19the program and qualification unless the political subdivision
<-20agrees to pay for the cost in whole or in part. The department

<-21agrees to pay for the cost in whole or in part.

22(2) The department shall issue a renewed qualified tax 
23collector certificate to each tax collector upon the tax 
24collector's successful completion of the annual continuing 
25education requirements.

26(e.1) Within <-30 thirty days of the department issuing a
27renewed qualified tax collector certificate to a tax collector,
28the tax collector shall provide a copy of the renewed qualified
29tax collector certificate to the municipal secretary or clerk of
30the political subdivision for which the tax collector <-collects

1taxes. If <-was elected.

2(e.2) Completion of the requirements in subsection (e.1) is
3considered a qualification of office and if the tax collector
4fails to successfully complete the continuing education
5requirements or provide a copy of the qualified tax collector
6certificate to the municipal secretary or clerk within <-30 thirty
7days of the department's issuance of the certificate, <-the tax
8collector shall cease to be a qualified tax collector and the
9office of tax collector shall be deemed vacant. <-the tax
10collector shall be deemed ineligible to be placed on the ballot
11for the office of tax collector at the end of the tax
12collector's current term of office.

13(f) A record of all qualified tax collectors shall be kept
14by the department and shall be open to public inspection and
15copying upon payment of a nominal fee.

<-16[(g) This section shall not apply to a person who has served
17eight or more terms as a tax collector.<-]

18(g.1) The department shall bear the costs of subsections
19(a.2)(5), (a.8)(1) and (e)(2) and their requirements. The
20Governor shall annually allocate to the department as much money
21from the General Fund as necessary to cover the costs incurred
22by the department in carrying out the certification and training
23program.

24(h) The following words and phrases when used in this
25section shall have the meanings given to them in this subsection
26unless the context clearly indicates otherwise:

27"Department" shall mean the Department of Community and 
28Economic Development of the Commonwealth.

29"Qualified tax collector" shall mean a person who holds a 
30current valid certificate of qualification issued by the
 

1Department of Community and Economic Development.

2"Tax collector" shall mean a person duly elected or appointed 
3to collect real property taxes levied by a political 
4subdivision, other than a county, including the following:

5(1) A tax collector in a borough, incorporated town or
6township of the first or second class.

7(2) A treasurer of a city of the third class in that
8person's capacity as tax collector.

9(3) An employe or official who has been designated to 
10collect real property taxes in a municipality, other than a 
11county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E 
12(relating to home rule and optional plan government), which 
13municipality has eliminated the elective office of tax 
14collector.

15Section 2. The act is amended by adding a section to read:

16Section 4.5. Criminal History Record Information.--(a) An
17individual filing a nomination petition for the office of tax
18collector to the county board of elections under the act of June
193, 1937 (P.L.1333, No.320), known as the "Pennsylvania Election
20Code," shall include the following information obtained within
21one year <-from prior to filing the petition:

22(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
23criminal history record information), a report of criminal
24history record information from the Pennsylvania State Police <-or
25a statement from the Pennsylvania State Police that their
26central repository contains no such information relating to that
27individual. The <-dissemination of criminal history record
28information <-to an individual filing a nomination petition for
29the office of tax collector shall be <-limited to that which is
30disseminated under <-governed by 18 Pa.C.S. § 9121(b)(2) (relating

1to general regulations).

2(2) If an individual filing a nomination petition who for
3the two years immediately preceding the filing of the petition
4has not been a resident of this Commonwealth, the individual
5shall submit a report of Federal criminal history record
6information in accordance with the Federal Bureau of
7Investigation's appropriation under the Departments of State,
8Justice, and Commerce, the Judiciary, and Related Agencies
9Appropriation Act, 1973 (Public Law 92-544, 86 Stat. 1109). For
10the purposes of this clause, the individual shall submit a full
11set of fingerprints to the Pennsylvania State Police, which
12shall forward them to the Federal Bureau of Investigation for a
13national criminal history record check.<- The information obtained
14from the criminal history record check shall be used by the
15county board of elections to determine the individual's
16eligibility for the office of tax collector. The county board of
17elections shall maintain confidentiality of the information.

<-18(a.1) An individual whose name did not appear on the ballot
19but has received sufficient votes under section 1405 of the
20"Pennsylvania Election Code" to be issued a certificate of
21election by the county board of elections as the successful
22candidate for the office of tax collector shall, within thirty
23days of the certification, provide to the county board of
24elections the following information obtained within one year
25prior to certification by the county board of elections:

26(1) In accordance with 18 Pa.C.S. Ch. 91, a report of
27criminal history record information from the Pennsylvania State
28Police. The dissemination of criminal history record information
29to an individual certified by the county board of elections for
30the office of tax collector shall be governed by 18 Pa.C.S. §

19121(b)(2).

2(2) If an individual who for the two years immediately
3preceding certification by the county board of elections for the
4office of tax collector has not been a resident of this
5Commonwealth, the individual shall submit a report of Federal
6criminal history record information in accordance with the
7Federal Bureau of Investigation's appropriation under the
8Departments of State, Justice, and Commerce, the Judiciary, and
9Related Agencies Appropriation Act, 1973. For the purposes of
10this clause, the individual shall submit a full set of
11fingerprints to the Pennsylvania State Police, which shall
12forward them to the Federal Bureau of Investigation for a
13national criminal history record check.

14(b) The criminal history record information received by the 
15county board of elections shall be considered a part of the 
16nomination petition in accordance with section 308 of the 
17"Pennsylvania Election Code." A Social Security number or other 
18personal identification information under section 708(b)(6)(i) 
19of the act of February 14, 2008 (P.L.6, No.3), known as the 
20"Right-to-Know Law," may be redacted from the criminal history 
21record information.

<-22(b) (c) The Pennsylvania State Police may charge the
23individual a fee in accordance with 18 Pa.C.S. § 9161 (relating
24to duties of the Attorney General) to conduct the criminal
25record check required under subsection subsections (a)(1) <-and
26(a.1)(1). The Pennsylvania State Police may charge a fee of not
27more than the established charge by the Federal Bureau of
28Investigation <-and associated processing fees under the current
29State contract for the criminal history record check required
30under subsection subsections (a)(2) <-and (a.1)(1).

<-1(c) (d) An individual who fails to meet the applicable
2requirements under subsection subsections (a) <-and (a.1) shall
3not be qualified to hold the office of tax collector.

4(d) (1) (e) In no case shall <-the county board of elections
5allow an individual's name to be placed on the ballot <-an
6individual submit a nomination petition for the office of tax
7collector if the individual's criminal history record
8information indicates the individual has been convicted of any
9of the following:

<-10(i) (1) An offense under any of the following:

<-11(A) (i) 18 Pa.C.S. Ch. 35 (relating to burglary and other
12criminal intrusion).

<-13(B) (ii) 18 Pa.C.S. Ch. 37 (relating to robbery).

<-14(C) (iii) 18 Pa.C.S. Ch. 39 (relating to theft and related
15offenses).

<-16(D) (iv) 18 Pa.C.S. Ch. 41 (relating to forgery and
17fraudulent practices).

18(E) (v) 18 Pa.C.S. <-Pt. II Art. E (relating to offenses
19against public administration).

<-20(F) (vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and 
21similar offenses).

<-22(ii) (2) A Federal or out-of-State offense similar in nature
23to the offenses listed in clause (1).

<-24(2) Nothing in this section shall be construed to effect any
25provision law from precluding an individual from holding an
26elected office.

<-27(f) An objection to the nomination petition based on the 
28conditions outlined in subsection (e) may be filed in accordance 
29with section 977 of the "Pennsylvania Election Code."

<-30(e) (g) No member of a county board of elections shall be

1held civilly liable for any action directly related to good
2faith compliance with this section.

<-3(f) The Department of Community and Economic Development
4shall promulgate regulations necessary to carry out this
5section.

6(g) <-(h) As used in this section, the term "tax collector"
7shall have the same meaning as in section 4.1.

<-8Section 3. The amendment or addition of sections 4.1 and 4.5
9of the act apply to an individual who files a nominating
10petition for the office of tax collector on or after the
11effective date of this section.

12Section <-4 3. All other acts and parts of acts are repealed
13insofar as they are inconsistent with this act.

14Section <-5 4.  The provisions of this act are severable. If
15any provision of this act or its application to any person or
16circumstance is held invalid, the invalidity shall not affect
17other provisions or applications of this act which can be given
18effect without the invalid provision or application.

19Section 6 5.  This act shall take effect in <-90 days one year.