SENATE AMENDED
PRIOR PRINTER'S NOS. 649, 1149, 1798 PRINTER'S NO. 2169
No. 594 Session of 1977
INTRODUCED BY MESSRS. FRYER, MORRIS, COLE, WEIDNER, RUGGIERO,
GARZIA, MELUSKEY, LIVENGOOD, SCHEAFFER, LEVI AND CALTAGIRONE,
MARCH 14, 1977
SENATOR LEWIS, LOCAL GOVERNMENT, IN SENATE, RE-REPORTED AS
AMENDED, OCTOBER 19, 1977
AN ACT
1 Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2 "An act relating to the collection of taxes levied by
3 counties, county institution districts, cities of the third
4 class, boroughs, towns, townships, certain school districts
5 and vocational school districts; conferring powers and
6 imposing duties on tax collectors, courts and various
7 officers of said political subdivisions; and prescribing
8 penalties," authorizing the county commissioners to require
9 joint bidding of bonds for tax collectors.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Subsections (a) and (b) of section 4, act of May <--
13 25, 1945 (P.L.1050, No.394), known as the "Local Tax Collection
14 Law," amended June 5, 1947 (P.L.453, No.205) and subsection (b)
15 amended May 8, 1947 (P.L.172, No.75), May 22, 1953 (P.L.213,
16 No.24) and July 13, 1953 (P.L.411, No.90), are amended and the
17 section is amended by adding a subsection to read:
18 SECTION 1. SUBSECTIONS (A) AND (B) OF SECTION 4, ACT OF MAY <--
19 25, 1945 (P.L.1050, NO.394), KNOWN AS THE "LOCAL TAX COLLECTION
20 LAW," AMENDED JUNE 5, 1947 (P.L.453, NO.205), AND SUBSECTION (B)
1 AMENDED MAY 8, 1947 (P.L.172, NO.75), MAY 22, 1953 (P.L.213,
2 NO.24), AND JULY 13, 1953 (P.L.411, NO.90), ARE AMENDED AND THE
3 SECTION IS AMENDED BY ADDING A SUBSECTION TO READ:
4 SECTION 1. SECTION 4, ACT OF MAY 25, 1945 (P.L.1050, <--
5 NO.394), KNOWN AS THE "LOCAL TAX COLLECTION LAW," AMENDED JUNE
6 5, 1947 (P.L.453, NO.205), SUBSECTION (B) AMENDED MAY 8, 1947
7 (P.L.172, NO.75), MAY 22, 1953 (P.L.213, NO.24), AND JULY 13,
8 1953 (P.L.411, NO.90), SUBSECTION (B.1) AMENDED JULY 13, 1953
9 (P.L.411, NO.90), SUBSECTIONS (C) AND (E) AMENDED MAY 22, 1953
10 (P.L.213, NO.24), SUBSECTION (D) AMENDED MAY 9, 1949 (P.L.973,
11 NO.277), SUBSECTION (G) AMENDED JUNE 27, 1968 (P.L.276, NO.132),
12 IS AMENDED TO READ:
13 Section 4. Bonds of Tax Collectors.--(a) In cities of the
14 third class and in townships of the first class the treasurer,
15 as tax collector for the various taxing districts, shall give
16 bond secured and conditioned as provided by the laws relating to
17 such cities and townships. The board of commissioners of any
18 county by resolution adopted no later than November 1 of the
19 prior year may authorize and require AND REQUIRE for the <--
20 following year the joint bidding by the board of commissioners
21 of bonds for all tax collectors for the county and for townships <--
22 of the first class AND FOR TOWNSHIPS OF THE FIRST CLASS. Cities <--
23 of the third class AND TOWNSHIPS OF THE FIRST CLASS may join in <--
24 joint bidding with other municipalities for bonds of tax
25 collectors. The joint bidding of the bonds shall be subject to
26 all provisions of this act not inconsistent with the requirement
27 of joint bidding.
28 (b) In boroughs, towns and townships of the second class,
29 the elected tax collector shall be the collector of borough,
30 town or township taxes, as the case may be, and of county,
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1 county institution district, school district and vocational
2 school district taxes. He shall, before he enters upon the
3 duties of his office, take and subscribe an oath of office and
4 file the same in the office of the clerk of the court of
5 [quarter sessions] common pleas of the county. He shall enter
6 into one surety bond to the Commonwealth for all taxes to be
7 collected by him, in an amount to be fixed by the court of
8 [quarter sessions] common pleas of the county, which amount
9 shall never exceed the estimated amount of taxes charged in the
10 duplicates to be delivered to him in one year. Such bond may, at
11 the option of the tax collector, be an annual bond or may cover
12 the full term of office for which the tax collector shall have
13 been elected. Such bond shall have thereon at least one bonding
14 company, and the sufficiency of the sureties on the bond shall
15 be approved by the court of [quarter sessions] common pleas at
16 any time prior to the delivery of a tax duplicate to the tax
17 collector. The bond shall be filed in the office of the clerk of
18 the court of [quarter sessions] common pleas on or before the
19 fifteenth day of March of the year in which the tax collector
20 qualifies for office and annually thereafter, except where the
21 first bond given by the tax collector covers the full term of
22 office for which he was elected. Should any of the taxing
23 districts be of the opinion, at any time, that the bond given by
24 the tax collector is not sufficient in amount, or as to the
25 surety thereon, the said taxing district may apply to the court
26 by petition to have the tax collector furnish additional bond in
27 the manner provided by this section. Thereupon the tax collector
28 shall furnish such additional bond, if any, as the court of
29 [quarter sessions] common pleas may prescribe, but not exceeding
30 the limitation as to the amount hereinbefore prescribed:
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1 Provided, That where taxes for borough purposes are collected by
2 an appointee of council the bond shall be as may be prescribed
3 by council. The board of commissioners of any county by
4 resolution adopted no later than November 1 of the prior year
5 may authorize and require AND REQUIRE for the following year the <--
6 joint bidding by the board of commissioners of bonds for all tax
7 collectors for the county and for boroughs, AND FOR BOROUGHS, <--
8 incorporated towns and townships of the second class, and school
9 districts and vocational school districts within the county.
10 MAY JOIN IN JOINT BIDDING WITH OTHER MUNICIPALITIES FOR BONDS OF <--
11 TAX COLLECTORS. The joint bidding of the bonds shall be subject
12 to all provisions of this act not inconsistent with the
13 requirement of joint bidding.
14 * * * <--
15 * * *
16 (B.1) IN BOROUGHS, TOWNS AND TOWNSHIPS OF THE SECOND CLASS, <--
17 AND AFTER THE THIRTY-FIRST DAY OF DECEMBER, ONE THOUSAND NINE
18 HUNDRED FIFTY-THREE, IN TOWNSHIPS OF THE FIRST CLASS, THE
19 PREMIUM ON THE BOND SHALL BE PAID BY THE RESPECTIVE TAXING
20 DISTRICTS. EACH TAXING DISTRICT SHALL BE LIABLE TO PAY THAT
21 PERCENTAGE OF THE BOND PREMIUM AS THE TOTAL TAXES CHARGED IN THE
22 DUPLICATE OF THE TAXING DISTRICT BEARS TO THE TOTAL TAXES
23 CHARGED IN THE DUPLICATE OF ALL OF THE TAXING DISTRICTS. IN ANY
24 CASE WHERE A TAX COLLECTOR IS REQUIRED TO FURNISH ADDITIONAL
25 BOND THE PREMIUM ON SUCH ADDITIONAL BOND SHALL BE PAID BY THE
26 TAXING DISTRICT WHICH PETITIONED THE COURT FOR THE ADDITIONAL
27 BOND. PRIOR TO THE FIRST DAY OF JANUARY, ONE THOUSAND NINE
28 HUNDRED FIFTY-FOUR, WHERE THE SURETY ON A TAX COLLECTOR'S BOND
29 IN A TOWNSHIP OF THE FIRST CLASS IS A BONDING COMPANY, ANY
30 TAXING DISTRICT MAY PAY ITS PERCENTAGE OF THE BOND PREMIUM AS
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1 ABOVE PROVIDED.
2 (C) IN BOROUGHS, TOWNS AND TOWNSHIPS OF THE SECOND CLASS,
3 THE CONDITION OF THE BOND SHALL BE THAT THE COLLECTOR AS TAX
4 COLLECTOR FOR THE BOROUGH, TOWN OR TOWNSHIP, AS THE CASE MAY BE,
5 AND FOR THE COUNTY, THE COUNTY INSTITUTION DISTRICT, SCHOOL
6 DISTRICT AND VOCATIONAL SCHOOL DISTRICT SHALL ACCOUNT FOR AND
7 PAY OVER ALL TAXES, PENALTIES AND INTEREST RECEIVED AND
8 COLLECTED BY HIM TO THE TAXING DISTRICTS ENTITLED THERETO.
9 (D) THE TAX COLLECTOR OF BOROUGHS, TOWNS AND TOWNSHIPS OF
10 THE SECOND CLASS AND HIS SURETIES SHALL BE DISCHARGED FROM
11 FURTHER LIABILITY ON HIS BOND FOR THE TAXES CHARGED IN A
12 DUPLICATE DELIVERED TO HIM AS SOON AS ALL TAX ITEMS CONTAINED IN
13 THE SAID DUPLICATE ARE EITHER--(1) COLLECTED AND PAID OVER TO
14 THE PROPER TAXING DISTRICT; OR (2) CERTIFIED TO THE TAXING
15 AUTHORITY FOR ENTRY AS LIENS IN THE OFFICE OF THE PROTHONOTARY;
16 OR (3) RETURNED TO THE COUNTY COMMISSIONERS FOR SALE OF THE REAL
17 ESTATE BY THE COUNTY TREASURER; OR (4) IN THE CASE OF
18 OCCUPATION, POLL AND PER CAPITA AND PERSONAL PROPERTY TAXES
19 ACCOUNTED FOR BY THE PAYMENT OVER, OR BY EXONERATION, WHICH
20 SHALL BE GRANTED BY THE TAXING DISTRICT UPON OATH OR AFFIRMATION
21 BY THE TAX COLLECTOR THAT HE HAS COMPLIED WITH SECTION TWENTY OF
22 THIS ACT: PROVIDED, HOWEVER, THAT THE TAX COLLECTOR AND HIS
23 SURETIES SHALL NOT BE DISCHARGED OF THEIR LIABILITY UNDER THE
24 PROVISIONS OF THIS SUBSECTION IF THE TAX COLLECTOR HAS IN FACT
25 COLLECTED SUCH TAXES BUT HAS FAILED TO PAY THE SAME OVER TO THE
26 PROPER TAXING DISTRICT.
27 (E) THE BOND GIVEN BY A BOROUGH, TOWN OR TOWNSHIP TAX
28 COLLECTOR SHALL BE FOR THE USE OF THE BOROUGH, TOWN OR TOWNSHIP,
29 AS THE CASE MAY BE, AND FOR THE COUNTY, THE COUNTY INSTITUTION
30 DISTRICT, SCHOOL DISTRICT AND VOCATIONAL SCHOOL DISTRICT.
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1 (F) IN CASE WHERE A TAX COLLECTOR SHALL BE APPOINTED IN A
2 BOROUGH, TOWN OR TOWNSHIP OF THE SECOND CLASS TO FILL A VACANCY
3 IN SAID OFFICE, OR WHERE THE ELECTED TAX COLLECTOR SHALL HAVE
4 FAILED TO QUALIFY, OR TO FURNISH BOND, OR WHERE A TAX COLLECTOR
5 SHALL HAVE FAILED TO SETTLE A DUPLICATE, AS PROVIDED IN SECTION
6 THIRTY-ONE OF THIS ACT, THE PERSON APPOINTED IN ACCORDANCE WITH
7 EXISTING LAWS, INCLUDING AN INDIVIDUAL, CORPORATION OR THE
8 COUNTY TREASURER TO COLLECT SUCH TAXES, SHALL GIVE BOND SECURED
9 AND CONDITIONED AS ABOVE PROVIDED; WHERE A TOWNSHIP OF THE
10 SECOND CLASS OR A SCHOOL DISTRICT SHALL IN SUCH CASES EXERCISE
11 ITS POWER TO APPOINT A SEPARATE TAX COLLECTOR TO COLLECT ITS
12 TAXES, SUCH APPOINTEE SHALL GIVE BOND SECURED AND CONDITIONED AS
13 ABOVE PROVIDED.
14 (G) THE BOND OF ANY COUNTY TREASURER IN COUNTIES OF THE
15 THIRD, FOURTH, FIFTH AND SIXTH CLASS SHALL BE FIXED BY THE
16 COUNTY COMMISSIONERS. THE PREMIUM ON ANY SUCH BOND SHALL BE PAID
17 BY THE COUNTY. THE CONDITION OF THE BOND SHALL BE THAT THE
18 COUNTY TREASURER, AS COLLECTOR OF TAXES FOR THE COUNTY AND
19 COUNTY INSTITUTION DISTRICT IN THIRD CLASS CITIES, HE SHALL
20 ACCOUNT FOR AND PAY OVER ALL TAXES, PENALTIES AND INTEREST
21 RECEIVED AND COLLECTED BY HIM TO THE COUNTY AND COUNTY
22 INSTITUTION DISTRICT. THE COUNTY TREASURER IN THIRD, FOURTH,
23 FIFTH AND SIXTH CLASS COUNTIES AND HIS SURETIES SHALL BE
24 DISCHARGED FROM FURTHER LIABILITY ON HIS BOND FOR THE TAXES
25 CHARGED IN A DUPLICATE DELIVERED TO HIM AS SOON AS ALL TAX ITEMS
26 CONTAINED IN THE SAID DUPLICATE ARE EITHER (1) COLLECTED AND
27 PAID OVER TO THE COUNTY, OR (2) CERTIFIED TO THE COUNTY
28 COMMISSIONERS FOR ENTRY AS LIENS IN THE OFFICE OF THE
29 PROTHONOTARY OR AS CLAIMS IN THE TAX CLAIM BUREAU AS THE CASE
30 MAY BE, OR (3) RETURNED TO THE COUNTY COMMISSIONERS FOR SALE OF
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1 THE REAL ESTATE BY THE COUNTY TREASURER, OR (4) IN THE CASE OF
2 OCCUPATION, POLL AND PER CAPITA AND PERSONAL PROPERTY TAXES
3 ACCOUNTED FOR BY THE PAYMENT OVER OR BY EXONERATION WHICH SHALL
4 BE GRANTED BY THE COUNTY COMMISSIONERS, UPON OATH OR AFFIRMATION
5 BY THE COUNTY TREASURER THAT HE HAS COMPLIED WITH SECTION TWENTY
6 OF THIS ACT: PROVIDED, THAT THE COUNTY TREASURER IN THIRD,
7 FOURTH, FIFTH AND SIXTH CLASS COUNTIES AND HIS SURETIES SHALL
8 NOT BE DISCHARGED OF THEIR LIABILITY UNDER THE PROVISIONS OF
9 THIS SUBSECTION IF THE COUNTY TREASURER HAS IN FACT COLLECTED
10 SUCH TAXES BUT HAS FAILED TO PAY THE SAME OVER TO THE COUNTY.
11 THE BOND GIVEN BY A COUNTY TREASURER IN THIRD, FOURTH, FIFTH AND
12 SIXTH CLASS COUNTIES SHALL BE FOR THE USE OF THE COUNTY AND
13 COUNTY INSTITUTION DISTRICT.
14 (h) Notwithstanding any other act to the contrary, joint
15 bidding of bonds of tax collectors shall be subject to the
16 requirements of counties for advertising of bids for contracts
17 or purchases, except that the provisions relating to minimum
18 amount of expenditure shall not apply.
19 Section 2. This act shall take effect in 60 days.
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