H1590B3548A07251 KMK:JMT 06/02/14 #90 A07251

 

 

 

 

AMENDMENTS TO HOUSE BILL NO. 1590

Sponsor: REPRESENTATIVE MACKENZIE

Printer's No. 3548

 

1Amend Bill, page 1, line 9, by striking out "and"

2Amend Bill, page 1, line 10, by inserting after "information"

3 and for payment of taxes; and further providing for notice of
4taxes

5Amend Bill, page 8, line 15, by striking out "a section" and
6inserting

7 sections

8Amend Bill, page 12, by inserting between lines 7 and 8

9Section 5.2. Payment of taxes.

10No payment of taxes shall be payable to an account that is in
11or includes an individual's name but may be payable to an
12account that includes the name of an office, title or position.

13Section 3. Section 6 of the act, amended June 26, 1995
14(P.L.61, No.11), is amended to read:

15Section 6. Notices of Taxes.--When any duplicate of taxes
16assessed is issued and delivered by any taxing district to the
17tax collector, he shall within thirty days after receiving the
18tax duplicate, unless such time shall be extended by the taxing
19district, notify every taxable whose name appears on such
20duplicate: Provided, however, That a tax notice shall be sent to
21every taxable whose name appears on the duplicate not later than
22the first day of July following receipt of the tax duplicate, or
23not later than fifteen days after the duplicate of taxes
24assessed is issued and delivered by the taxing district to the
25tax collector if such delivery is after the sixteenth day of
26June: And provided further, That municipalities that have
27adopted a home rule charter under the act of April 13, 1972 
28(P.L.184, No.62), known as the "Home Rule Charter and Optional
29Plans Law," may establish a different date for the sending of
30tax notices to taxables. Such notice shall contain--(1) the date
31of the tax notice; (2) the rate or rates of taxation; (3) the
32valuation and identification of the real property of such
33taxpayer; (4) the occupation valuation of such taxpayer, if any;
34(5) the several amounts of real and personal property and

1personal taxes for which said taxpayer is liable for the current
2year; (6) the total amount of said taxes; (7) a statement that
3such taxes are due and payable; [and] (8) a request for payment
4thereof; and (9) an example of the wording to whom the payment 
5must be made as provided for in section 5.2. A separate notice
6shall be issued for each parcel of real property of a taxable.
7Personal property and personal taxes may be included on any one
8of such tax notices. Such notice shall further designate a place
9and time where the taxes shall be paid and state the time during
10which an abatement of tax will be allowed, when full amount of
11tax will be collected, and when an additional percentage will be
12added as a penalty. Such notice shall be mailed or delivered to
13the last known post office address of each of said taxables. Any
14such notice may include information as to taxes levied by two or
15more taxing districts.

16The Department of Community Affairs shall prepare a uniform
17form of tax notice and supply specimen copies thereof to the
18county commissioners of the several counties for distribution to
19tax collectors.

20Amend Bill, page 12, line 12, by striking out "3" and 
21inserting

22 4

23Amend Bill, page 12, line 14, by striking out "4" and 
24inserting

25 5

26Amend Bill, page 12, line 19, by striking out "5" and 
27inserting

28 6

 

See A07251 in
the context
of HB1590