PRIOR PRINTER'S NO. 891 PRINTER'S NO. 1480
No. 826 Session of 1997
INTRODUCED BY GREENLEAF AND TOMLINSON, APRIL 1, 1997
SENATOR GERLACH, LOCAL GOVERNMENT, AS AMENDED, NOVEMBER 18, 1997
AN ACT
1 Establishing the State Tax Collectors' Commission; and providing <--
2 for the certification of State tax collectors and for
3 continuing education.
4 AUTHORIZING THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT <--
5 TO ESTABLISH A PROGRAM OF TRAINING, EXAMINATION AND
6 QUALIFICATION OF TAX COLLECTORS; AND PROVIDING FOR CONTINUING
7 EDUCATION.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. Short title.
11 This act shall be known and may be cited as the Tax Collector
12 Certification Law. IMPROVEMENT ACT. <--
13 Section 2. Definitions.
14 The following words and phrases when used in this act shall
15 have the meanings given to them in this section unless the
16 context clearly indicates otherwise:
17 "Commission." The State Tax Collectors' Commission <--
18 established under section 4.
19 "Department." The Department of Community and Economic
1 Development of the Commonwealth.
2 "Secretary." The Secretary of Community and Economic <--
3 Development of the Commonwealth.
4 "State-certified STATE-QUALIFIED tax collector." A person <--
5 who holds a current valid certificate issued to him under this
6 act.
7 "Tax collector." Any official elected to collect taxes <--
8 within this Commonwealth.
9 "TAX COLLECTOR." A PERSON DULY ELECTED OR APPOINTED TO <--
10 COLLECT REAL PROPERTY TAXES LEVIED BY A POLITICAL SUBDIVISION,
11 INCLUDING, BUT NOT LIMITED TO, THE FOLLOWING:
12 (1) A TAX COLLECTOR IN A BOROUGH, INCORPORATED TOWN OR
13 TOWNSHIP OF THE SECOND CLASS.
14 (2) A TREASURER OF A CITY OF THE THIRD CLASS OR A
15 TOWNSHIP OF THE FIRST CLASS IN HIS CAPACITY AS TAX COLLECTOR.
16 (3) A COUNTY COLLECTOR OF TAXES IN A COUNTY OF THE
17 THIRD, FOURTH, FIFTH, SIXTH, SEVENTH OR EIGHTH CLASS WHO HAS
18 BEEN DESIGNATED TO COLLECT COUNTY AND INSTITUTION DISTRICT
19 TAXES IN A CITY OF THE THIRD CLASS.
20 (4) A COUNTY TREASURER IN A COUNTY OF THE FOURTH, FIFTH,
21 SIXTH, SEVENTH OR EIGHTH CLASS WHO HAS BEEN DESIGNATED TO
22 COLLECT COUNTY TAXES IN A MUNICIPALITY EXISTING OR ORGANIZED
23 UNDER 53 PA.C.S. PT. III SUBPT. E (RELATING TO HOME RULE AND
24 OPTIONAL PLAN GOVERNMENT), WHICH MUNICIPALITY HAS ELIMINATED
25 THE ELECTIVE OFFICE OF TAX COLLECTOR.
26 (5) AN EMPLOYEE WHO HAS BEEN DESIGNATED TO COLLECT REAL
27 PROPERTY TAXES IN A MUNICIPALITY EXISTING OR ORGANIZED UNDER
28 53 PA.C.S. PT. III SUBPT. E, WHICH MUNICIPALITY HAS
29 ELIMINATED THE ELECTIVE OFFICE OF TAX COLLECTOR.
30 Section 3. State tax collector certification CERTIFICATE <--
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1 required.
2 It shall be unlawful, on or after July 1, 1998, for any
3 person to hold himself out as a State-certified STATE-QUALIFIED <--
4 tax collector unless he holds a current, valid certification <--
5 from the commission. CERTIFICATE FROM THE DEPARTMENT. <--
6 Section 4. State Tax Collectors' Commission. <--
7 (a) Establishment.--There is hereby established the State
8 Tax Collectors' Commission as an administrative commission in
9 the Department of Community and Economic Development. The
10 commission shall consist of seven members who are citizens of
11 the United States and who have been residents of this
12 Commonwealth for a two-year period immediately prior to
13 appointment, two of whom shall be public members, four of whom
14 shall be State-certified tax collectors and one of whom shall be
15 the secretary or his designee. For the initial commission
16 appointments, the four professional tax collector members need
17 not be certified at the time of appointment but shall have
18 appropriate tax collection experience and education and shall
19 have demonstrated adherence to standards of professional
20 practice.
21 (b) Term of office.--The professional and public members
22 shall serve four-year terms, except as provided in subsection
23 (c), and shall be appointed by the Governor by and with the
24 advice and consent of a majority of the members elected to the
25 Senate.
26 (c) Initial appointments.--Within 90 days of the effective
27 date of this act, the Governor shall nominate one professional
28 member to serve a four-year term, one public member and one
29 professional member to serve three-year terms, one public member
30 and one professional member to serve two-year terms and one
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1 professional member to serve a one-year term.
2 (d) Continuation in office.--Each professional and public
3 member shall continue in office until a successor is duly
4 appointed and qualified but no longer than six months after the
5 expiration of the term. In the event that a commission member
6 shall die, resign or otherwise become disqualified during the
7 term of office, a successor shall be appointed in the same way
8 and with the same qualifications as set forth in this section
9 and shall hold office for the unexpired portion of the unexpired
10 term.
11 (e) Limit on terms.--No commission member shall be eligible
12 for appointment to serve more than two consecutive four-year
13 terms.
14 (f) Forfeiture of membership.--A commission member who fails
15 to attend three consecutive meetings shall forfeit his seat
16 unless the secretary, upon written request from the member,
17 finds that the member should be excused from a meeting because
18 of illness or the death of a family member.
19 (g) Compensation.--Each member of the commission, except the
20 secretary, shall receive per diem compensation at the rate of
21 $60 per diem when actually attending to the work of the
22 commission. Members shall also receive reasonable traveling,
23 hotel and other necessary expenses incurred in the performance
24 of their duties in accordance with Commonwealth regulations.
25 (h) Forfeiture for nonattendance.--A public member who fails
26 to attend two consecutive statutorily mandated training seminars
27 in accordance with section 813(e) of the act of April 9, 1929
28 (P.L.177, No.175), known as The Administrative Code of 1929,
29 shall forfeit his seat unless the secretary, upon written
30 request from the public member, finds that the public member
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1 should be excused from a meeting because of illness or the death
2 of a family member.
3 (i) Quorum.--A majority of the members of the commission
4 serving in accordance with law shall constitute a quorum for
5 purposes of conducting the business of the commission. A member
6 may not be counted as part of a quorum or vote on any issue
7 unless he is physically in attendance at the meeting.
8 (j) Meetings.--The commission shall meet at least four times
9 a year in Harrisburg.
10 (k) Notice.--Reasonable notice of all meetings shall be
11 given in conformity with the act of July 3, 1986 (P.L.388,
12 No.84), known as the Sunshine Act.
13 (l) Operating procedures.--The commission shall meet within
14 30 days after the appointment of its initial members and set up
15 operating procedures and an application form for certifying tax
16 collectors. It shall be the responsibility of the commission to
17 circulate these forms and educate the public to the requirements
18 of certification. No other commission and no board shall be
19 responsible, in any manner, for the policies, procedures or
20 other substantive matters which are within the powers and duties
21 of the commission as set forth in this act.
22 (m) Election of officers.--The commission shall elect
23 annually from its membership a chairman, a vice chairman and a
24 secretary.
25 Section 5. Powers and duties of commission.
26 The commission shall have the following powers and duties:
27 (1) To pass upon the qualifications and fitness of
28 applicants for certification and to adopt and revise rules
29 and regulations requiring applicants for certification to
30 pass examinations relating to their qualifications for
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1 certification.
2 (2) To adopt and from time to time revise such rules and
3 regulations as may be necessary to carry out the provisions
4 of this act.
5 (3) To examine for, deny, approve, issue, revoke,
6 suspend or renew certificates of tax collectors pursuant to
7 this act and to conduct hearings in conjunction therewith.
8 (4) To conduct hearings upon complaints concerning
9 violations of the provisions of this act and the rules and
10 regulations adopted pursuant to this act.
11 (5) To expend moneys necessary for the proper carrying
12 out of its assigned duties.
13 (6) To establish fees for the operation of the
14 commission, including fees for the issuance and renewal of
15 certificates and for examinations.
16 (7) To submit annually to the department an estimate of
17 the financial requirements of the commission for its
18 administrative, legal and miscellaneous expenses.
19 Section 6 4. Application and qualification. <--
20 (a) Application.--An applicant for certification as a State- <--
21 certified QUALIFICATION AS A STATE-QUALIFIED tax collector shall <--
22 submit a written application on forms provided by the commission <--
23 DEPARTMENT evidencing that: <--
24 (1) He is of good moral character.
25 (2) He has completed the requisite training course
26 conducted by the department in conjunction with the <--
27 commission.
28 (3) His application has been accompanied by the
29 application fee.
30 (b) Criminal background check.--As a prerequisite to taking
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1 the examination for certification QUALIFICATION, an applicant <--
2 shall, in addition to meeting the requirements of subsection
3 (a), undergo a criminal background check to be performed by the <--
4 commission PAID FOR BY THE APPLICANT. <--
5 (c) Training course.--As a prerequisite to taking the
6 examination for certification QUALIFICATION, an applicant shall <--
7 complete a training course conducted by the department. The
8 applicant shall bear the cost of the training course which shall
9 include information concerning the following:
10 (1) The tax collectors' manual.
11 (2) The tax collection law LOCAL TAX COLLECTION LAWS. <--
12 (3) Auditing.
13 (4) Accounting.
14 (5) Ethics.
15 (6) COMPUTERIZATION. <--
16 (7) RECENT COURT DECISIONS AFFECTING THE IMPOSITION AND
17 COLLECTION OF TAXES.
18 (8) PROCEDURES FOR COLLECTING TAXES.
19 (d) Examinations.--Examinations shall be prepared and
20 administered by a qualified and approved professional testing <--
21 organization in accordance with section 812.1 of the act of
22 April 9, 1929 (P.L.177, No.175), known as The Administrative
23 Code of 1929 THIRD PARTY SELECTED BY THE DEPARTMENT, WHICH THIRD <--
24 PARTY MAY ALSO PERFORM THE TRAINING UNDER THIS ACT. The examinee
25 shall bear the cost of the examination.
26 Section 7 5. Continuing education. <--
27 (a) Rules and regulations.--The commission shall adopt, <--
28 promulgate and enforce rules and regulations consistent with the
29 provisions of this act establishing DEPARTMENT SHALL ESTABLISH <--
30 requirements of continuing education to be met by individuals
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1 certified QUALIFIED as tax collectors under this act as <--
2 condition for renewal.
3 (b) Yearly requirements.--Each person certified QUALIFIED <--
4 pursuant to this act shall be required to obtain ten hours of
5 mandatory continuing education during each year.
6 (c) Commission approval.--All courses, materials, locations <--
7 and instructors shall be approved by the commission.
8 (d) (C) Topics.--The topics for continuing education shall <--
9 include:
10 (1) Accounting.
11 (2) Auditing.
12 (3) Computerization.
13 (4) Ethics.
14 (5) Procedures for collecting taxes.
15 (6) RECENT COURT DECISIONS AFFECTING THE IMPOSITION AND <--
16 COLLECTION OF TAXES.
17 (7) THE LOCAL TAX COLLECTION LAWS.
18 (e) (D) Information to applicants.--The commission <--
19 DEPARTMENT shall inform applicants of the continuing education <--
20 requirement prior to the renewal period.
21 Section 8 6. Renewal term and records. <--
22 (a) Renewal term.--Renewal of certification QUALIFICATION <--
23 shall be on an annual basis.
24 (b) Records.--A record of all certified QUALIFIED tax <--
25 collectors shall be kept in the office of the commissioner BY <--
26 THE DEPARTMENT and shall be open to public inspection and
27 copying upon payment of a nominal fee.
28 Section 9 7. Effective date. <--
29 This act shall take effect in 60 days.
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