PRINTER'S NO. 3201
No. 2446 Session of 1980
INTRODUCED BY POTT, McVERRY, DAWIDA, COWELL, MICHLOVIC, DUFFY,
GAMBLE AND FISHER, APRIL 8, 1980
REFERRED TO COMMITTEE ON URBAN AFFAIRS, APRIL 8, 1980
AN ACT
1 Amending the act of May 31, 1933 (P.L.1135, No.280), entitled
2 "An act relating to the collection of delinquent county taxes
3 in counties of the second class; repealing all acts or parts
4 of acts, general, local or special, inconsistent herewith,"
5 permitting the county to fix the rate of interest on
6 delinquent taxes.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Section 1, act of May 31, 1933 (P.L.1135,
10 No.280), entitled "An act relating to the collection of
11 delinquent county taxes in counties of the second class;
12 repealing all acts or parts of acts, general, local or special,
13 inconsistent herewith," is amended to read:
14 Section 1. Be it enacted, &c., That in counties of the
15 second class, all county taxes after the same become delinquent,
16 as now provided by law, shall bear interest from the time said
17 taxes become delinquent [at the rate of six per centum per
18 annum] until paid, [and it] at a rate of interest to be fixed
19 annually on or before May 1 of each year by the board for the
1 purpose of selecting depositories for the funds of the county.
2 Delinquent taxes shall bear interest in any year at the rate set
3 that year by the board, regardless of whether the taxes became
4 delinquent during the year in which said rate is set or whether
5 they became delinquent in a prior year. The rate of interest set
6 by the board shall not exceed the rate of interest fixed by the
7 Department of Banking for residential mortgages of less than
8 fifty thousand dollars ($50,000). It shall be the duty of the
9 collector of delinquent taxes to collect such interest in
10 addition to the tax and pay the same into the county treasury.
11 Section 2. This act shall take effect in 60 days.
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