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                                 SENATE AMENDED
        PRIOR PRINTER'S NOS. 169, 295, 936            PRINTER'S NO. 1367

THE GENERAL ASSEMBLY OF PENNSYLVANIA


HOUSE BILL

No. 181 Session of 1999


        INTRODUCED BY BARD, HERMAN, ARMSTRONG, VAN HORNE, RUBLEY,
           ARGALL, BAKER, BELARDI, CORRIGAN, LAUGHLIN, NICKOL, READSHAW,
           STABACK, YOUNGBLOOD, TIGUE, MAHER, BROWNE, CURRY,
           E. Z. TAYLOR, HARHAI, FARGO, WILLIAMS, SURRA, COSTA,
           M. COHEN, ROSS, ORIE AND WASHINGTON, JANUARY 27, 1999

        SENATOR GERLACH, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
           APRIL 12, 1999

                                     AN ACT

     1  Authorizing the Department of Community and Economic Development
     2     to adopt a program of training, examination and certification  <--
     3     QUALIFICATION for tax collectors.                              <--

     4     The General Assembly of the Commonwealth of Pennsylvania
     5  hereby enacts as follows:
     6  Section 1.  Short title.
     7     This act shall be known and may be cited as the Tax Collector
     8  Training and Certification QUALIFICATION Act.                     <--
     9  Section 2.  Definitions.
    10     The following words and phrases when used in this act shall
    11  have the meanings given to them in this section unless the
    12  context clearly indicates otherwise:
    13     "Department."  The Department of Community and Economic
    14  Development of the Commonwealth.
    15     "Tax collector."  A person WHO, IN ACCORDANCE WITH THE ACT OF  <--
    16  MAY 25, 1945 (P.L.1050, NO.394), KNOWN AS THE LOCAL TAX

     1  COLLECTION LAW, IS duly elected or appointed to collect real
     2  property taxes levied by a political subdivision, other than a
     3  county, including, but not limited to, the following:
     4         (1)  A tax collector in a borough, incorporated town or
     5     township of the second class.
     6         (2)  A treasurer of a city of the third class or a
     7     township of the first class in his capacity as tax collector.
     8         (3)  An employee or official who has been designated to
     9     collect real property taxes in a political subdivision, other
    10     than a county, existing or organized under 53 Pa.C.S. Pt. III
    11     Subpt. E (relating to home rule and optional plan
    12     government), which political subdivision has eliminated the
    13     elective office of tax collector.
    14  Section 3.  Educational program for tax collectors.
    15     The department in consultation with the Pennsylvania State
    16  Tax Collectors' Association shall adopt and implement a program
    17  of basic training, examination and certification QUALIFICATION    <--
    18  for tax collectors of this Commonwealth. The department may
    19  contract with a third party to provide such training,
    20  examination and certification QUALIFICATION.                      <--
    21  Section 4.  Program guidelines.
    22     (a)  Courses.--The basic training program shall include, but
    23  not be limited to, the following courses:
    24         (1)  Procedures for collecting taxes.
    25         (2)  The local tax collection law and other statutes
    26     related to the imposition and collection of taxes.
    27         (3)  Auditing.
    28         (4)  Accounting.
    29         (5)  Ethics.
    30         (6)  Computerization.
    19990H0181B1367                  - 2 -

     1         (7)  Recent court decisions affecting the imposition and
     2     collection of taxes.
     3     (b)  Prerequisite.--As a prerequisite to taking a
     4  certification QUALIFICATION examination, the individual shall     <--
     5  complete the basic training program authorized by the
     6  department.
     7     (c)  Examinations.--
     8         (1)  An individual shall have the option to sit for any
     9     certification QUALIFICATION examination relating to the basic  <--
    10     education program.
    11         (2)  No individual shall obtain certification              <--
    12     QUALIFICATION unless that individual has passed a basic        <--
    13     certification QUALIFICATION examination.                       <--
    14         (3)  An individual who passes the basic certification      <--
    15     QUALIFICATION examination shall be known as a certified        <--
    16     QUALIFIED tax collector.                                       <--
    17  Section 5.  Department duties.
    18     The department shall:
    19         (1)  Make certain a QUALIFIED tax collector certificate    <--
    20     is issued to an individual who passes the basic certification  <--
    21     examination or who has at least five years' experience as a
    22     tax collector. QUALIFICATION EXAMINATION. The certificate      <--
    23     shall expire one year from the date of issuance but may be
    24     renewed.
    25         (2)  Maintain a register that lists all certified          <--
    26     QUALIFIED tax collectors. The register shall be open to        <--
    27     public inspection and copying upon payment of a nominal fee.
    28         (3)  Determine and approve reasonable fees for the
    29     training program and for testing and certification             <--
    30     QUALIFICATION. The individual shall bear the cost of the       <--
    19990H0181B1367                  - 3 -

     1     program, testing and certification QUALIFICATION, unless the   <--
     2     political subdivision agrees to pay for the cost in whole or
     3     in part.
     4  Section 6.  Unlawful activity.
     5     It shall be unlawful, on or after the effective date of this
     6  act, for any individual to hold himself out as being certified    <--
     7  QUALIFIED in training under this act unless the individual holds  <--
     8  a current, valid certificate.
     9  Section 7.  Participation in programs.
    10     Nothing in this act shall prevent any individual from
    11  participating in the department's basic training program and
    12  obtaining certification QUALIFICATION.                            <--
    13  Section 8.  Effective date.
    14     This act shall take effect in 60 days.











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