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 <-and for payment of taxes; 
11and further providing for notice of taxes.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
15No.394), known as the Local Tax Collection Law, amended June 22,
162001 (P.L.377, No.25), July 7, 2006 (P.L.394, No.80) and October
1724, 2012 (P.L.1318, No.166), is amended to read:

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

1implement programs of basic training, examination and
2qualification of tax collectors and of continuing education to
3be met by persons qualified as tax collectors as condition for
4renewal. The department may contract with a third party to
5provide the basic training, examination, qualification and
6continuing education.

7(a.1) (1) The basic training program shall include, but not
8be limited to, the following courses:

9(i) Procedures for collecting taxes.

10(ii) This act and other statutes related to the imposition
11and collection of taxes.

12(iii) Auditing.

13(iv) Accounting.

14(v) Ethics.

15(vi) Computerization.

16(vii) Recent court decisions affecting the imposition and
17collection of taxes.

18(2) As a prerequisite to taking a qualification examination,
19the individual shall complete the basic training program
20authorized by the department.

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

25(ii) No individual shall obtain qualification unless that
26individual has passed a basic qualification examination.

27(iii) An individual who passes the basic qualification
28examination shall be known as a qualified tax collector.

29(a.2) The department shall:

30(1) Make certain a qualified tax collector certificate is

1issued to an individual who passes the basic qualification
2examination. The certificate shall expire one year from the date
3of issuance but may be renewed for subsequent consecutive years
4upon the completion of mandatory continuing education in
5accordance with subsection (b).

6(2) Maintain a register that lists all qualified tax
7collectors. The register shall be open to public inspection and
8copying upon payment of a nominal fee.

9(3) Provide once each year a list of all qualified tax
10collectors on the department's World Wide Web site.

11(4) Determine and approve reasonable fees for the training
12program and for testing and qualification. The individual shall
13bear the cost of the program, testing and qualification unless
14the political subdivision agrees to pay for the cost in whole or
15in part.

16(5)  Develop, implement and maintain an online training and
17testing program as an alternative option for individuals in lieu
18of in-classroom instruction and testing. The department may
19provide the training via compact disc. The testing shall be
20conducted in an online or a classroom setting. Nothing in this
21clause shall preclude the department from contracting with a
22third party to develop, implement or maintain the online
23training or testing program or to develop, produce or distribute
24the training compact disc.

25(a.3) It shall be unlawful on or after the effective date of
26this subsection for any individual to hold himself out as being
27qualified in training under this section unless the individual
28holds a current, valid certificate.

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

1and obtaining qualification.]

2(a.5) (1) Except as provided in clause (3), before taking 
3the oath of office, an individual elected to the office of tax 
4collector shall complete the basic training program provided by 
5the department and pass the basic qualification examination in 
6accordance with this section. Upon successful completion of the 
7basic qualification examination, the individual shall provide a 
8copy of his qualified tax collector certificate to the municipal 
9secretary or clerk of the political subdivision for which the 
10individual has been elected.

11(2) Except as provided in clause (3), it shall be a
12qualification of office for an individual elected to the office
13of tax collector to become a qualified tax collector before
14taking the oath of office for the office of tax collector. No
15individual shall become a tax collector if the individual is not
16a qualified tax collector on the date he is scheduled to take
17the oath of office as prescribed by law. If an individual is not
18a qualified tax collector on the date he is scheduled to take
19the oath, the office of tax collector shall be deemed vacant.

20(3) (i) If an individual is appointed to fill a vacancy in
21the office of tax collector, the individual shall have sixty 
22days to become a qualified tax collector. If the appointee fails
23to become a qualified tax collector within the time required,
24the office shall be deemed vacant.

25(ii) Notwithstanding subclause (i), and if there is less
26than one year remaining in the term of the office of tax
27collector when a vacancy occurs in the office, the individual
28appointed as tax collector is not required to become a qualified
29tax collector.

30(4) A tax collector subject to clause (3)(ii) that seeks

1reelection to the office of tax collector for a subsequent term
2must become a qualified tax collector.

3(5) Nothing in this section shall preclude an individual

4from retaking the qualification examination prior to taking the 
5oath of office for the office of tax collector if the individual
6failed the qualification examination on a prior attempt.

7(a.6) This section shall not preclude filling a vacancy in
8the office of tax collector by:

9(1) A municipality entering into an agreement with the
10county commissioners under section 4.4 for the county treasurer
11to collect the taxes levied by the municipality.

12(2) A taxing district forming a joint tax collection
13district in accordance with section 4.2.

14(3) Any other method of filling a vacancy in the office of
15tax collector provided by law.

16(a.7) For the purposes of this section, a county treasurer
17that collects taxes for a municipality in accordance with an
18agreement under section 4.4 shall not be considered a tax
19collector under subsection (h).

20(a.8) (1) A tax collector in office on the effective date
21of this subsection shall be considered a qualified tax collector
22under this section and issued a qualified tax collector
23certificate by the department and added to the list of qualified
24tax collectors.

25(2) A tax collector subject to clause (1) who is not
26reelected for the office of tax collector for the term
27immediately subsequent to the current term, but is reelected for
28the office of tax collector for a later term, shall be subject
29to the requirements of this section.

30(b) Each qualified tax collector shall be required to obtain

1six hours of mandatory continuing education during each year of
2his term of office.

3(c) The topics for continuing education shall include, but
4not be limited to, the following:

5(1) Accounting.

6(2) Auditing.

7(3) Computerization.

8(4) Ethics.

9(5) Procedures for collecting taxes.

10(6) Recent court decisions affecting the imposition and
11collection of taxes.

12(7) The local tax collection laws and other statutes related
13to the imposition and collection of taxes.

14(d) The department shall inform qualified tax collectors of
15the continuing education requirement upon issuance of
16certificates.

17(e) (1) Renewal of qualification shall be on an annual 
18basis upon completion of continuing education requirements as 
19set forth in this section. The collectors shall bear the cost of 
20the program and qualification unless the political subdivision 
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 thirty days of the department issuing a renewed
27qualified tax collector certificate to a tax collector, the tax
28collector shall provide a copy of the renewed qualified tax
29collector certificate to the municipal secretary or clerk of the
30political subdivision for which the tax collector was elected.

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

10(f) A record of all qualified tax collectors shall be kept
11by the department and shall be open to public inspection and
12copying upon payment of a nominal fee.

13[(g) This section shall not apply to a person who has served
14eight or more terms as a tax collector.]

15(g.1) The department shall bear the costs of subsections
16(a.2)(5), (a.8)(1) and (e)(2) and their requirements. The
17Governor shall annually allocate to the department as much money
18from the General Fund as necessary to cover the costs incurred
19by the department in carrying out the certification and training
20program.

21(h) The following words and phrases when used in this
22section shall have the meanings given to them in this subsection
23unless the context clearly indicates otherwise:

24"Department" shall mean the Department of Community and
25Economic Development of the Commonwealth.

26"Qualified tax collector" shall mean a person who holds a
27current valid certificate of qualification issued by the
28Department of Community and Economic Development.

29"Tax collector" shall mean a person duly elected or appointed
30to collect real property taxes levied by a political

1subdivision, other than a county, including the following:

2(1) A tax collector in a borough, incorporated town or
3township of the first or second class.

4(2) A treasurer of a city of the third class in that
5person's capacity as tax collector.

6(3) An employe or official who has been designated to
7collect real property taxes in a municipality, other than a
8county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
9(relating to home rule and optional plan government), which
10municipality has eliminated the elective office of tax
11collector.

12Section 2. The act is amended by adding <-a section <-sections
13to read:

14Section 4.5. Criminal History Record Information.--(a) An
15individual filing a nomination petition for the office of tax
16collector to the county board of elections under the act of June
173, 1937 (P.L.1333, No.320), known as the "Pennsylvania Election
18Code," shall include the following information obtained within
19one year prior to filing the petition:

20(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
21criminal history record information), a report of criminal
22history record information from the Pennsylvania State Police.
23The dissemination of criminal history record information to an
24individual filing a nomination petition for the office of tax
25collector shall be governed by 18 Pa.C.S. § 9121(b)(2) (relating
26to general regulations).

27(2) If an individual filing a nomination petition who for
28the two years immediately preceding the filing of the petition
29has not been a resident of this Commonwealth, the individual
30shall submit a report of Federal criminal history record

1information <-in accordance with the Federal Bureau of
2Investigation's appropriation under the Departments of State,
3Justice, and Commerce, the Judiciary, and Related Agencies
4Appropriation Act, 1973 (Public Law 92-544, 86 Stat. 1109). For
5the purposes of this clause, the individual shall submit a full
6set of fingerprints to the Pennsylvania State Police, which
7shall forward them to the Federal Bureau of Investigation for a
8national criminal history record check <-obtained pursuant to 28
9CFR Part 16, Subpart C (relating to production of FBI
10identification records in response to written requests by
11subjects thereof).

12(a.1) An individual whose name did not appear on the ballot
13but has received sufficient votes under section 1405 of the
14"Pennsylvania Election Code" to be issued a certificate of
15election by the county board of elections as the successful
16candidate for the office of tax collector shall, within thirty
17days of the certification, provide to the county board of
18elections the following information obtained within one year
19prior to certification by the county board of elections:

20(1) In accordance with 18 Pa.C.S. Ch. 91, a report of
21criminal history record information from the Pennsylvania State
22Police. The dissemination of criminal history record information
23to an individual certified by the county board of elections for
24the office of tax collector shall be governed by 18 Pa.C.S. §
259121(b)(2).

26(2) If an individual who for the two years immediately
27preceding certification by the county board of elections for the
28office of tax collector has not been a resident of this
29Commonwealth, the individual shall submit a report of Federal
30criminal history record information <-in accordance with the

1Federal Bureau of Investigation's appropriation under the
2Departments of State, Justice, and Commerce, the Judiciary, and
3Related Agencies Appropriation Act, 1973. For the purposes of
4this clause, the individual shall submit a full set of
5fingerprints to the Pennsylvania State Police, which shall
6forward them to the Federal Bureau of Investigation for a
7national criminal history record check. <-obtained pursuant to 28
8CFR Part 16, Subpart C.

9(b) The criminal history record information received by the 
10county board of elections shall be considered a part of the 
11nomination petition in accordance with section 308 of the 
12"Pennsylvania Election Code." A Social Security number or other 
13personal identification information under section 708(b)(6)(i) 
14of the act of February 14, 2008 (P.L.6, No.3), known as the 
15"Right-to-Know Law," may be redacted from the criminal history 
16record information.

17(c) The Pennsylvania State Police may charge the individual
18a fee in accordance with 18 Pa.C.S. § 9161 (relating to duties
19of the Attorney General) to conduct the criminal record check
20required under subsections (a)(1) and (a.1)(1). The Pennsylvania
21State Police may charge a fee of not more than the established
22charge by the Federal Bureau of Investigation and associated
23processing fees under the current State contract for the
24criminal history record check required under subsections (a)(2)
25and (a.1)(1).

26(d) An individual who fails to meet the applicable
27requirements under subsections (a) and (a.1) shall not be
28qualified to hold the office of tax collector.

29(e) In no case shall an individual submit a nomination
30petition for the office of tax collector if the individual's

1criminal history record information indicates the individual has
2been convicted of any of the following:

3(1) An offense under any of the following:

4(i) 18 Pa.C.S. Ch. 35 (relating to burglary and other
5criminal intrusion).

6(ii) 18 Pa.C.S. Ch. 37 (relating to robbery).

7(iii) 18 Pa.C.S. Ch. 39 (relating to theft and related
8offenses).

9(iv) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent
10practices).

11(v) 18 Pa.C.S. Pt. II Art. E (relating to offenses against
12public administration).

13(vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and 
14similar offenses).

15(2) A Federal or out-of-State offense similar in nature to
16the offenses listed in clause (1).

17(f) An objection to the nomination petition based on the 
18conditions outlined in subsection (e) may be filed in accordance 
19with section 977 of the "Pennsylvania Election Code."

20(g) No member of a county board of elections shall be held
21civilly liable for any action directly related to good faith
22compliance with this section.

23(h) As used in this section, the term "tax collector" shall
24have the same meaning as in section 4.1.

<-25Section 5.2. Payment of taxes.

26No payment of taxes shall be payable to an account that is in
27or includes an individual's name but may be payable to an
28account that includes the name of an office, title or position.

29Section 3. Section 6 of the act, amended June 26, 1995
30(P.L.61, No.11), is amended to read:

1Section 6. Notices of Taxes.--When any duplicate of taxes
2assessed is issued and delivered by any taxing district to the
3tax collector, he shall within thirty days after receiving the
4tax duplicate, unless such time shall be extended by the taxing
5district, notify every taxable whose name appears on such
6duplicate: Provided, however, That a tax notice shall be sent to
7every taxable whose name appears on the duplicate not later than
8the first day of July following receipt of the tax duplicate, or
9not later than fifteen days after the duplicate of taxes
10assessed is issued and delivered by the taxing district to the
11tax collector if such delivery is after the sixteenth day of
12June: And provided further, That municipalities that have
13adopted a home rule charter under the act of April 13, 1972 
14(P.L.184, No.62), known as the "Home Rule Charter and Optional
15Plans Law," may establish a different date for the sending of
16tax notices to taxables. Such notice shall contain--(1) the date
17of the tax notice; (2) the rate or rates of taxation; (3) the
18valuation and identification of the real property of such
19taxpayer; (4) the occupation valuation of such taxpayer, if any;
20(5) the several amounts of real and personal property and
21personal taxes for which said taxpayer is liable for the current
22year; (6) the total amount of said taxes; (7) a statement that
23such taxes are due and payable; [and] (8) a request for payment
24thereof; and (9) an example of the wording to whom the payment 
25must be made as provided for in section 5.2. A separate notice
26shall be issued for each parcel of real property of a taxable.
27Personal property and personal taxes may be included on any one
28of such tax notices. Such notice shall further designate a place
29and time where the taxes shall be paid and state the time during
30which an abatement of tax will be allowed, when full amount of

1tax will be collected, and when an additional percentage will be
2added as a penalty. Such notice shall be mailed or delivered to
3the last known post office address of each of said taxables. Any
4such notice may include information as to taxes levied by two or
5more taxing districts.

6The Department of Community Affairs shall prepare a uniform
7form of tax notice and supply specimen copies thereof to the
8county commissioners of the several counties for distribution to
9tax collectors.

10Section <-3 4. All other acts and parts of acts are repealed
11insofar as they are inconsistent with this act.

12Section <-4 5.  The provisions of this act are severable. If
13any provision of this act or its application to any person or
14circumstance is held invalid, the invalidity shall not affect
15other provisions or applications of this act which can be given
16effect without the invalid provision or application.

17Section <-5 6.  This act shall take effect in one year.