PRINTER'S NO. 145
No. 168 Session of 2001
INTRODUCED BY BARD, ARGALL, ARMSTRONG, ROSS, TIGUE, BASTIAN,
BENNINGHOFF, CALTAGIRONE, CORRIGAN, CURRY, HENNESSEY,
HERSHEY, LAUGHLIN, R. MILLER, NICKOL, READSHAW, RUBLEY,
SHANER, STABACK, E. Z. TAYLOR, WATSON, WOJNAROSKI AND
YOUNGBLOOD, JANUARY 23, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 23, 2001
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," providing for a basic education program for tax
9 collectors.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
13 No.394), known as the Local Tax Collection Law, added December
14 20, 2000 (P.L.735, No.104), is amended to read:
15 Section 4.1. Basic and Continuing Education [Program]
16 Programs for Tax Collectors.--(a) The department, in
17 consultation with the Pennsylvania State Tax Collectors'
18 Association, shall adopt and implement [a program] programs of
19 basic training, examination and qualification of tax collectors
20 and of continuing education to be met by persons qualified as
1 tax collectors as condition for renewal. The department may
2 contract with a third party to provide the basic training,
3 examination, qualification and continuing education.
4 (a.1) (1) The basic training program shall include, but not
5 be limited to, the following courses:
6 (i) Procedures for collecting taxes.
7 (ii) This act and other statutes related to the imposition
8 and collection of taxes.
9 (iii) Auditing.
10 (iv) Accounting.
11 (v) Ethics.
12 (vi) Computerization.
13 (vii) Recent court decisions affecting the imposition and
14 collection of taxes.
15 (2) As a prerequisite to taking a qualification examination,
16 the individual shall complete the basic training program
17 authorized by the department.
18 (3) (i) An individual shall have the option to sit for any
19 qualification examination relating to the basic education
20 program.
21 (ii) No individual shall obtain qualification unless that
22 individual has passed a basic qualification examination.
23 (iii) An individual who passes the basic qualification
24 examination shall be known as a qualified tax collector.
25 (a.2) The department shall:
26 (1) Make certain a qualified tax collector certificate is
27 issued to an individual who passes the basic qualification
28 examination. The certificate shall expire one year from the date
29 of issuance but may be renewed.
30 (2) Maintain a register that lists all qualified tax
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1 collectors. The register shall be open to public inspection and
2 copying upon payment of a nominal fee.
3 (3) Determine and approve reasonable fees for the training
4 program and for testing and qualification. The individual shall
5 bear the cost of the program, testing and qualification, unless
6 the political subdivision agrees to pay for the cost in whole or
7 in part.
8 (a.3) It shall be unlawful, on or after the effective date
9 of this subsection, for any individual to hold himself out as
10 being qualified in training under this section unless the
11 individual holds a current, valid certificate.
12 (a.4) Nothing in this section shall prevent any individual
13 from participating in the department's basic training program
14 and obtaining qualification.
15 (b) Each qualified tax collector shall be required to obtain
16 ten hours of mandatory continuing education during each year.
17 (c) The topics for continuing education shall include, but
18 not be limited to, the following:
19 (1) Accounting.
20 (2) Auditing.
21 (3) Computerization.
22 (4) Ethics.
23 (5) Procedures for collecting taxes.
24 (6) Recent court decisions affecting the imposition and
25 collection of taxes.
26 (7) The local tax collection laws and other statutes related
27 to the imposition and collection of taxes.
28 (d) The department shall inform qualified tax collectors of
29 the continuing education requirement upon issuance of
30 certificates.
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1 (e) Renewal of qualification shall be on an annual basis
2 upon completion of continuing education requirements as set
3 forth in this section. The collectors shall bear the cost of the
4 program and qualification, unless the political subdivision
5 agrees to pay for the cost in whole or in part.
6 (f) A record of all qualified tax collectors shall be kept
7 by the department and shall be open to public inspection and
8 copying upon payment of a nominal fee.
9 (g) This section shall not apply to a person who has served
10 eight or more terms as a tax collector.
11 (h) The following words and phrases when used in this
12 section shall have the meanings given to them in this subsection
13 unless the context clearly indicates otherwise:
14 "Department" shall mean the Department of Community and
15 Economic Development of the Commonwealth.
16 "Qualified tax collector" shall mean a person who holds a
17 current valid certificate of qualification issued by the
18 Department of Community and Economic Development.
19 "Tax collector" shall mean a person duly elected or appointed
20 to collect real property taxes levied by a political
21 subdivision, other than a county, including the following:
22 (1) A tax collector in a borough, incorporated town or
23 township of the second class.
24 (2) A treasurer of a city of the third class or a township
25 of the first class in that person's capacity as tax collector.
26 (3) An employe or official who has been designated to
27 collect real property taxes in a municipality, other than a
28 county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
29 (relating to home rule and optional plan government), which
30 municipality has eliminated the elective office of tax
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1 collector.
2 Section 2. This act shall take effect February 19, 2001, or
3 immediately, whichever occurs later.
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