PRINTER'S NO. 563
No. 501 Session of 1989
INTRODUCED BY CORRIGAN, DALEY, CAWLEY, HALUSKA, DeLUCA, PISTELLA, JOHNSON, COLAIZZO AND VEON, FEBRUARY 15, 1989
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 15, 1989
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," further providing for the mailing of tax notices.
9 The General Assembly of the Commonwealth of Pennsylvania
10 hereby enacts as follows:
11 Section 1. Section 6 of the act of May 25, 1945 (P.L.1050,
12 No.394), known as the Local Tax Collection Law, amended February
13 10, 1970 (P.L.8, No.7), is amended to read:
14 Section 6. Notices of Taxes.--When any duplicate of taxes
15 assessed is issued and delivered by any taxing district to the
16 tax collector, he shall within thirty days after receiving the
17 tax duplicate, unless such time shall be extended by the taxing
18 district, notify every taxable whose name appears on such
19 duplicate: Provided, however, That a tax notice shall be sent to
20 every taxable whose name appears on the duplicate not later than
21 the first day of July following receipt of the tax duplicate, or
1 not later than fifteen days after the duplicate of taxes 2 assessed is issued and delivered by the taxing district to the 3 tax collector if such delivery is after the sixteenth day of 4 June. Such notice shall contain--(1) the date of the tax notice; 5 (2) the rate or rates of taxation; (3) the valuation and 6 identification of the real property of such taxpayer; (4) the 7 occupation valuation of such taxpayer, if any; (5) the several 8 amounts of real and personal property and personal taxes for 9 which said taxpayer is liable for the current year; (6) the 10 total amount of said taxes; (7) a statement that such taxes are 11 due and payable; and (8) a request for payment thereof. A 12 separate notice shall be issued for each parcel of real property 13 of a taxable. Personal property and personal taxes may be 14 included on any one of such tax notices. Such notice shall 15 further designate a place and time where the taxes shall be paid 16 and state the time during which an abatement of tax will be 17 allowed, when full amount of tax will be collected, and when an 18 additional percentage will be added as a penalty. Such notice 19 shall be mailed or delivered to the last known post office 20 address of each of said taxables. Any such notice may include 21 information as to taxes levied by two or more taxing districts. 22 The Department of Community Affairs shall prepare a uniform 23 form of tax notice and supply specimen copies thereof to the 24 county commissioners of the several counties for distribution to 25 tax collectors. 26 Section 2. This act shall take effect immediately. A19L53JLW/19890H0501B0563 - 2 -