PRIOR PRINTER'S NO. 649 PRINTER'S NO. 1149
No. 594 Session of 1977
INTRODUCED BY MESSRS. FRYER, MORRIS, COLE, WEIDNER, RUGGIERO, GARZIA, MELUSKEY, LIVENGOOD, SCHEAFFER, LEVI AND CALTAGIRONE, MARCH 14, 1977
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES, APRIL 26, 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 4. Bonds of Tax Collectors.--(a) In cities of the 19 third class and in townships of the first class the treasurer, 20 as tax collector for the various taxing districts, shall give
1 bond secured and conditioned as provided by the laws relating to 2 such cities and townships. The board of commissioners of any 3 county by resolution adopted no later than November 1 of the 4 prior year may authorize and require for the following year the 5 joint bidding by the board of commissioners of bonds for all tax 6 collectors for the county, for cities of the third class, and <-- 7 for townships of the first class. CITIES OF THE THIRD CLASS MAY <-- 8 JOIN IN JOINT BIDDING WITH OTHER MUNICIPALITIES FOR BONDS OF TAX 9 COLLECTORS. The joint bidding of the bonds shall be subject to 10 all provisions of this act not inconsistent with the requirement 11 of joint bidding. 12 (b) In boroughs, towns and townships of the second class, 13 the elected tax collector shall be the collector of borough, 14 town or township taxes, as the case may be, and of county, 15 county institution district, school district and vocational 16 school district taxes. He shall, before he enters upon the 17 duties of his office, take and subscribe an oath of office and 18 file the same in the office of the clerk of the court of 19 [quarter sessions] common pleas of the county. He shall enter 20 into one surety bond to the Commonwealth for all taxes to be 21 collected by him, in an amount to be fixed by the court of 22 [quarter sessions] common pleas of the county, which amount 23 shall never exceed the estimated amount of taxes charged in the 24 duplicates to be delivered to him in one year. Such bond may, at 25 the option of the tax collector, be an annual bond or may cover 26 the full term of office for which the tax collector shall have 27 been elected. Such bond shall have thereon at least one bonding 28 company, and the sufficiency of the sureties on the bond shall 29 be approved by the court of [quarter sessions] common pleas at 30 any time prior to the delivery of a tax duplicate to the tax 19770H0594B1149 - 2 -
1 collector. The bond shall be filed in the office of the clerk of 2 the court of [quarter sessions] common pleas on or before the 3 fifteenth day of March of the year in which the tax collector 4 qualifies for office and annually thereafter, except where the 5 first bond given by the tax collector covers the full term of 6 office for which he was elected. Should any of the taxing 7 districts be of the opinion, at any time, that the bond given by 8 the tax collector is not sufficient in amount, or as to the 9 surety thereon, the said taxing district may apply to the court 10 by petition to have the tax collector furnish additional bond in 11 the manner provided by this section. Thereupon the tax collector 12 shall furnish such additional bond, if any, as the court of 13 [quarter sessions] common pleas may prescribe, but not exceeding 14 the limitation as to the amount hereinbefore prescribed: 15 Provided, That where taxes for borough purposes are collected by 16 an appointee of council the bond shall be as may be prescribed 17 by council. The board of commissioners of any county by 18 resolution adopted no later than November 1 of the prior year 19 may authorize and require for the following year the joint 20 bidding by the board of commissioners of bonds for all tax 21 collectors for the county and for boroughs, incorporated towns 22 and townships of the second class, and school districts and 23 vocational school districts within the county. The joint bidding 24 of the bonds shall be subject to all provisions of this act not 25 inconsistent with the requirement of joint bidding. 26 * * * 27 (H) NOTWITHSTANDING ANY OTHER ACT TO THE CONTRARY, JOINT <-- 28 BIDDING OF BONDS OF TAX COLLECTORS SHALL BE SUBJECT TO THE 29 REQUIREMENTS OF COUNTIES FOR ADVERTISING OF BIDS FOR CONTRACTS 30 OR PURCHASES, EXCEPT THAT THE PROVISIONS RELATING TO MINIMUM 19770H0594B1149 - 3 -
1 AMOUNT OF EXPENDITURE SHALL NOT APPLY.
2 Section 2. This act shall take effect in 60 days.
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