PRIOR PRINTER'S NO. 2045 PRINTER'S NO. 2544
No. 1670 Session of 1999
INTRODUCED BY McNAUGHTON, FARGO, SCHRODER, FICHTER, SCRIMENTI, FLICK, SEYFERT, GEIST, S. H. SMITH, R. MILLER, HARHAI, THOMAS, M. COHEN, ROSS, RUBLEY, YOUNGBLOOD, ZUG AND MAITLAND, JUNE 15, 1999
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF REPRESENTATIVES, AS AMENDED, OCTOBER 26, 1999
AN ACT 1 Amending the act of July 7, 1947 (P.L.1368, No.542), entitled, 2 as amended, "An act amending, revising and consolidating the 3 laws relating to delinquent county, city, except of the first 4 and second class and second class A, borough, town, township, 5 school district, except of the first class and school 6 districts within cities of the second class A, and 7 institution district taxes, providing when, how and upon what 8 property, and to what extent liens shall be allowed for such 9 taxes, the return and entering of claims therefor; the 10 collection and adjudication of such claims, sales of real 11 property, including seated and unseated lands, subject to the 12 lien of such tax claims; the disposition of the proceeds 13 thereof, including State taxes and municipal claims recovered 14 and the redemption of property; providing for the discharge 15 and divestiture by certain tax sales of all estates in 16 property and of mortgages and liens on such property, and the 17 proceedings therefor; creating a Tax Claim Bureau in each 18 county, except counties of the first and second class, to act 19 as agent for taxing districts; defining its powers and 20 duties, including sales of property, the management of 21 property taken in sequestration, and the management, sale and 22 disposition of property heretofore sold to the county 23 commissioners, taxing districts and trustees at tax sales; 24 providing a method for the service of process and notices; 25 imposing duties on taxing districts and their officers and on 26 tax collectors, and certain expenses on counties and for 27 their reimbursement by taxing districts; and repealing 28 existing laws," providing for the alternative collection of 29 taxes. 30 The General Assembly of the Commonwealth of Pennsylvania
1 hereby enacts as follows: 2 Section 1. Section 201 of the act of July 7, 1947 (P.L.1368, 3 No.542), known as the Real Estate Tax Sale Law, amended July 3, 4 1986 (P.L.351, No.81), is amended to read: 5 Section 201. Creation of Bureaus.--[A] Except as otherwise 6 provided in section 201.1, a Tax Claim Bureau is hereby created 7 in each county in the office of the county commissioners. 8 Section 2. The act is amended by adding a section to read: 9 Section 201.1. Alternative Collection of Taxes.--(a) In 10 lieu of creating a bureau, counties are authorized to provide, 11 by ordinance, for the appointment and compensation of such 12 agents, clerks, collectors and other assistants and employes, 13 either under existing departments, in private sector entities or 14 otherwise as may be deemed necessary, for the collection and 15 distribution of taxes under this act. Any alternative collection 16 method shall be subject to all of the notices, time frames, <-- 17 ENUMERATED FEES and protections for property owners contained in 18 this act. 19 (b) In lieu of forwarding returns to the bureau, the <-- 20 governing body of a taxing district other than a county may 21 provide, by ordinance, for the appointment and compensation of 22 such agents, clerks, collectors and other assistants and 23 employes, either under existing departments, in private sector 24 entities or otherwise as may be deemed necessary, for the 25 collection and distribution of taxes under this act. Any 26 alternative collection method shall be subject to all of the 27 notices, time frames and protections for property owners 28 contained in this act. 29 (c) (B) The requirement of section 203 to furnish bonds, <-- 30 provisions of this act relating to accounting and distribution 19990H1670B2544 - 2 -
1 of moneys and other provisions relating to operation of a bureau 2 shall apply to an alternative collection system established 3 under this section. 4 Section 3. This act shall take effect in 60 days. E3L53WMB/19990H1670B2544 - 3 -