PRINTER'S NO. 2081
No. 1677 Session of 1971
INTRODUCED BY MESSRS. MELTON AND BARBER, NOVEMBER 11, 1971
REFERRED TO COMMITTEE ON URBAN AFFAIRS, NOVEMBER 29, 1971
AN ACT
1 Amending the act of May 25, 1945 (P.L.1050), entitled "An act
2 relating to the collection of taxes levied by counties,
3 county institution districts, cities of the third class,
4 boroughs, towns, townships, certain school districts and
5 vocational school districts; conferring powers and imposing
6 duties on tax collectors, courts and various officers of said
7 political subdivisions; and prescribing penalties," reducing
8 certain age requirements.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 16, act of May 25, 1945 (P.L.1050), known
12 as the "Local Tax Collection Law," amended May 10, 1951
13 (P.L.272), is amended to read:
14 Section 16. Adding Names to Duplicates.--In case the tax
15 collector or a deputy tax collector shall at any time find,
16 within the taxing district, any resident or inhabitant above the
17 age of [twenty-one] eighteen years whose name does not appear
18 upon the duplicate of such taxing district, he shall report the
19 name of such person forthwith to the assessor who made the
20 assessment used by the taxing district.
21 The assessor shall thereupon promptly certify the said name
1 to the taxing district which made the assessment, which shall
2 then promptly certify such name to the tax collector reporting
3 such name. If the taxing authorities of any taxing district
4 shall at any time find, within the district, any resident or
5 inhabitant above the age of [twenty-one] eighteen years whose
6 name does not appear upon the duplicate of the taxing district,
7 it may, by resolution, determine that the name of such person
8 belongs on the tax assessment list and on the tax duplicate and
9 certify the same to the tax collector with direction to collect
10 the proper taxes from such person for the current year and for
11 the preceding year or the two preceding years, if he was liable
12 for such taxes under existing law. The taxing authorities shall
13 at the same time certify such name to the county board for the
14 assessment and revision of taxes or other authority charged with
15 the duty of making the assessment used by the taxing district.
16 Upon receiving any name as aforesaid, the tax collector shall
17 add the name and assessment of such person to the duplicate of
18 the proper taxing district and proceed to collect the tax or
19 taxes assessed against such person as herein provided.
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