Trial Engrossment of Amendment A00597 to House Bill 160 P.N. 1072, Regular Session 2015-2016

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THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

160

Session of

2015

INTRODUCED BY MACKENZIE, BLOOM, DEASY, DIAMOND, LAWRENCE,

McNEILL, MURT, PASHINSKI, PICKETT, ROSS, SCHWEYER, COHEN,

SAMUELSON, McCARTER, ROZZI, GILLEN, SIMMONS, FREEMAN AND

B. MILLER, JANUARY 22, 2015

AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF

REPRESENTATIVES, AS AMENDED, APRIL 1, 2015

AN ACT

Amending the act of May 25, 1945 (P.L.1050, No.394), entitled

"An act relating to the collection of taxes levied by

counties, county institution districts, cities of the third

class, boroughs, towns, townships, certain school districts

and vocational school districts; conferring powers and

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," providing for payment of taxes; and further

providing for notice of taxes; AND PROVIDING FOR REFUND OF

OVERPAYMENT OF REAL ESTATE TAXES.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of May 25, 1945 (P.L.1050, No.394), known

as the Local Tax Collection Law, is amended by adding a section

to read:

Section 5.2. Payment of taxes.

No payment of taxes shall be payable to an account that is in

or includes an individual's name but may be payable to an

account that includes the name of an office, title or position.

SECTION 5.2. PAYMENT OF TAXES.--(A) (1) WITHIN 60 DAYS OF

THE EFFECTIVE DATE OF THIS SECTION, A TAX COLLECTOR SHALL OPEN

AN ACCOUNT WHICH INCLUDES THE NAME OF AN OFFICE, TITLE OR

POSITION AND MAY INCLUDE THE NAME OF THE MUNICIPALITY FOR WHICH

THE TAX COLLECTOR WAS ELECTED OR APPOINTED. NO PAYMENT OF TAXES

SHALL BE DEPOSITED INTO AN ACCOUNT BEARING AN INDIVIDUAL'S NAME.

(2) WHEN OPENING AN ACCOUNT UNDER PARAGRAPH (1), THE DEPUTY

TAX COLLECTOR AS APPOINTED UNDER SECTION 22(B) SHALL BE A JOINT

SIGNATORY ON THE ACCOUNT TO ENSURE THE MUNICIPALITY deputy tax

collector CAN ACCESS THE ACCOUNT IN THE CASE OF AN

INCAPACITATION AS DEFINED IN SECTION 22(B).

(3) NO WITHDRAWAL FROM THE ACCOUNT MAY shall REQUIRE

SIGNATURE OF BOTH THE TAX COLLECTOR AND THE DEPUTY TAX

COLLECTOR.

(B) WITHIN 60 DAYS OF THE EFFECTIVE DATE OF THIS SECTION,

THE TAX COLLECTOR SHALL TRANSFER ANY MONEYS THAT HAVE ALREADY

BEEN COLLECTED INTO THE ACCOUNT REQUIRED BY SUBSECTION (A).

ESTABLISHED UNDER SECTION 4.2 MAY OPEN ONE ACCOUNT TO WHICH

PAYMENT OF ALL TAXES BEING COLLECTED BY THE JOINT TAX COLLECTION

DISTRICT SHALL BE MADE, PROVIDED THAT THE ACCOUNT INCLUDES THE

NAME OF THE JOINT TAX COLLECTION DISTRICT AND DOES NOT BEAR THE

NAME OF AN INDIVIDUAL.

(D) A COUNTY TREASURER COLLECTING TAXES PURSUANT TO AN

AGREEMENT UNDER SECTION 4.4 MAY OPEN ONE ACCOUNT TO WHICH

PAYMENT OF ALL TAXES BEING COLLECTED BY THE AGREEMENTS SHALL BE

MADE, PROVIDED THAT THE ACCOUNT INCLUDES THE NAME OF AN OFFICE,

TITLE OR POSITION AND DOES NOT BEAR THE NAME OF AN INDIVIDUAL.

Section 2. Section 6 of the act, amended October 22, 2014

(P.L.2604, No.164), is amended to read:

Section 6. Notices of Taxes.--When any duplicate of taxes

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assessed is issued and delivered by any taxing district to the

tax collector, he shall within thirty days after receiving the

tax duplicate, unless such time shall be extended by the taxing

district, notify every taxable whose name appears on such

duplicate: Provided, however, That a tax notice shall be sent to

every taxable whose name appears on the duplicate not later than

the first day of July following receipt of the tax duplicate, or

not later than fifteen days after the duplicate of taxes

assessed is issued and delivered by the taxing district to the

tax collector if such delivery is after the sixteenth day of

June: And provided further, That municipalities that have

adopted a home rule charter under the act of April 13, 1972

(P.L.184, No.62), known as the "Home Rule Charter and Optional

Plans Law," may establish a different date for the sending of

tax notices to taxables. Such notice shall contain--(1) the date

of the tax notice; (2) the rate or rates of taxation; (3) the

valuation and identification of the real property of such

taxpayer; (4) the occupation valuation of such taxpayer, if any;

(5) the several amounts of real and personal property and

personal taxes for which said taxpayer is liable for the current

year; (6) the total amount of said taxes; (7) a statement that

such taxes are due and payable; [and] (8) a request for payment

thereof; and (9) an example of the wording to whom the payment

must be made as provided for in section 5.2 , INCLUDING THE NAME

OF THE ACCOUNT ESTABLISHED PURSUANT TO SECTION 5.2, BUT NOT

INCLUDING THE NAME OF AN INDIVIDUAL. A separate notice shall be

issued for each parcel of real property of a taxable. Personal

property and personal taxes may be included on any one of such

tax notices. Such notice shall further designate a place and

time where the taxes shall be paid and state the time during

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which an abatement of tax will be allowed, when full amount of

tax will be collected, and when an additional percentage will be

added as a penalty. Such notice shall be mailed or delivered to

the last known post office address of each of said taxables. Any

such notice may include information as to taxes levied by two or

more taxing districts.

The Department of Community and Economic Development shall

prepare a uniform form of tax notice and supply specimen copies

thereof to the county commissioners of the several counties for

distribution to tax collectors.

SECTION 3. THE ACT IS AMENDED BY ADDING A SECTION TO READ:

SECTION 26.2. REFUND OF OVERPAYMENT OF REAL ESTATE TAXES.

(A) IF AN OWNER OF RECORD OR PERSON OR ENTITY IS DUE A (A)

The following shall apply:

(1) If an owner of record or person or entity is due a

REFUND FOR THE OVERPAYMENT OF REAL PROPERTY TAXES AND A REFUND

HAS NOT BEEN PROVIDED BY THE COMPLETION OF THE YEARLY AUDIT

REQUIRED BY SECTION 26, THE TAX COLLECTOR SHALL REFUND ANY

OVERPAYMENT TO THE OWNER OF RECORD OR PERSON WHO MADE THE

OVERPAYMENT OR owner of record or ENTITY THAT MADE THE

OVERPAYMENT.

(2) Unless a written agreement with the local taxing

district specifies otherwise, paragraph (1) shall only apply to

refunds that are ten dollars or greater and any overpayments

that are under ten dollars shall be sent to the State Treasurer

in the same manner as provided under subsection (b).

(B) IF AN OVERPAYMENT HAS NOT BEEN REFUNDED WITHIN THREE

YEARS OF THE DATE OF THE OVERPAYMENT, THE TAX COLLECTOR SHALL

PAY OR DELIVER THE OVERPAYMENT TO THE STATE TREASURER UNDER

ARTICLE XIII.1 OF THE ACT OF APRIL 9, 1929 (P.L.343, NO.176),

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KNOWN AS THE FISCAL CODE.

SHALL PROVIDE A REPORT TO EACH TAXING DISTRICT SERVED BY THE TAX

COLLECTOR OF ALL OVERPAYMENTS THAT HAVE NOT BEEN REFUNDED. THE

REPORT SHALL INCLUDE, TO THE EXTENT KNOWN, THE OWNER OF RECORD,

PERSON OR ENTITY THAT MADE THE OVERPAYMENT, THE PROPERTY

IDENTIFICATION NUMBER, THE DOLLAR AMOUNT OF THE OVERPAYMENT AND

ANY OTHER IDENTIFYING INFORMATION.

Section 3 4. All other acts and parts of acts are repealed

insofar as they are inconsistent with this act.

Section 4 5. The provisions of this act are severable. If

any provision of this act or its application to any person or

circumstance is held invalid, the invalidity shall not affect

other provisions or applications of this act which can be given

effect without the invalid provision or application.

Section 5 6. This act shall take effect in one year. JANUARY

1 OF THE YEAR IMMEDIATELY FOLLOWING THE DATE OF ENACTMENT.

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