PRINTER'S NO. 2814
No. 2158 Session of 1988
INTRODUCED BY SIRIANNI, VROON, MERRY, CARLSON, BUNT, TRELLO AND
NAHILL, FEBRUARY 8, 1988
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 8, 1988
AN ACT
1 Authorizing tax collectors of political subdivisions to impose
2 and collect a fee for the issuance of a tax certification.
3 The General Assembly of the Commonwealth of Pennsylvania
4 hereby enacts as follows:
5 Section 1. Short title.
6 This act shall be known and may be cited as the Tax
7 Certification Fee Law.
8 Section 2. Definitions.
9 The following words and phrases when used in this act shall
10 have the meanings given to them in this section unless the
11 context clearly indicates otherwise:
12 "Tax certification." A signed statement, issued by or under
13 the direction of a tax collector, which states the correct
14 current tax status of real property taxes levied against a
15 particular parcel of real property. The statement shall also
16 include the tax status for the preceding three calendar years.
17 "Tax collector." Every person duly elected or appointed to
1 collect all taxes levied by any political subdivision.
2 Section 3. Fee.
3 Each tax collector shall have the power and may assess a fee
4 for the issuance of each tax certification. This fee shall not
5 exceed $5 per tax certification.
6 Section 4. Disposition of fee.
7 All fees collected by any tax collector under section 3 shall
8 be returned to the political subdivision in the same manner as
9 taxes collected are returned under section 25 of the act of May
10 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection
11 Law.
12 Section 5. Effective date.
13 This act shall take effect in 60 days.
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