PRIOR PRINTER'S NO. 145 PRINTER'S NO. 435
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
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, JANUARY 31, 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
1 and of continuing education to be met by persons qualified as
2 tax collectors as condition for renewal. The department may
3 contract with a third party to provide the basic training,
4 examination, qualification and continuing education.
5 (a.1) (1) The basic training program shall include, but not
6 be limited to, the following courses:
7 (i) Procedures for collecting taxes.
8 (ii) This act and other statutes related to the imposition
9 and collection of taxes.
10 (iii) Auditing.
11 (iv) Accounting.
12 (v) Ethics.
13 (vi) Computerization.
14 (vii) Recent court decisions affecting the imposition and
15 collection of taxes.
16 (2) As a prerequisite to taking a qualification examination,
17 the individual shall complete the basic training program
18 authorized by the department.
19 (3) (i) An individual shall have the option to sit for any
20 qualification examination relating to the basic education
21 program.
22 (ii) No individual shall obtain qualification unless that
23 individual has passed a basic qualification examination.
24 (iii) An individual who passes the basic qualification
25 examination shall be known as a qualified tax collector.
26 (a.2) The department shall:
27 (1) Make certain a qualified tax collector certificate is
28 issued to an individual who passes the basic qualification
29 examination. The certificate shall expire one year from the date
30 of issuance but may be renewed.
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1 (2) Maintain a register that lists all qualified tax
2 collectors. The register shall be open to public inspection and
3 copying upon payment of a nominal fee.
4 (3) PROVIDE ONCE EACH YEAR A LIST OF ALL QUALIFIED TAX <--
5 COLLECTORS ON THE DEPARTMENT'S WORLD WIDE WEB SITE.
6 (3) (4) Determine and approve reasonable fees for the <--
7 training program and for testing and qualification. The
8 individual shall bear the cost of the program, testing and
9 qualification, unless the political subdivision agrees to pay
10 for the cost in whole or in part.
11 (a.3) It shall be unlawful, on or after the effective date
12 of this subsection, for any individual to hold himself out as
13 being qualified in training under this section unless the
14 individual holds a current, valid certificate.
15 (a.4) Nothing in this section shall prevent any individual
16 from participating in the department's basic training program
17 and obtaining qualification.
18 (b) Each qualified tax collector shall be required to obtain
19 ten hours of mandatory continuing education during each year.
20 (c) The topics for continuing education shall include, but
21 not be limited to, the following:
22 (1) Accounting.
23 (2) Auditing.
24 (3) Computerization.
25 (4) Ethics.
26 (5) Procedures for collecting taxes.
27 (6) Recent court decisions affecting the imposition and
28 collection of taxes.
29 (7) The local tax collection laws and other statutes related
30 to the imposition and collection of taxes.
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1 (d) The department shall inform qualified tax collectors of
2 the continuing education requirement upon issuance of
3 certificates.
4 (e) Renewal of qualification shall be on an annual basis
5 upon completion of continuing education requirements as set
6 forth in this section. The collectors shall bear the cost of the
7 program and qualification, unless the political subdivision
8 agrees to pay for the cost in whole or in part.
9 (f) A record of all qualified tax collectors shall be kept
10 by the department and shall be open to public inspection and
11 copying upon payment of a nominal fee.
12 (g) This section shall not apply to a person who has served
13 eight or more terms as a tax collector.
14 (h) The following words and phrases when used in this
15 section shall have the meanings given to them in this subsection
16 unless the context clearly indicates otherwise:
17 "Department" shall mean the Department of Community and
18 Economic Development of the Commonwealth.
19 "Qualified tax collector" shall mean a person who holds a
20 current valid certificate of qualification issued by the
21 Department of Community and Economic Development.
22 "Tax collector" shall mean a person duly elected or appointed
23 to collect real property taxes levied by a political
24 subdivision, other than a county, including the following:
25 (1) A tax collector in a borough, incorporated town or
26 township of the second class.
27 (2) A treasurer of a city of the third class or a township
28 of the first class in that person's capacity as tax collector.
29 (3) An employe or official who has been designated to
30 collect real property taxes in a municipality, other than a
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1 county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
2 (relating to home rule and optional plan government), which
3 municipality has eliminated the elective office of tax
4 collector.
5 Section 2. This act shall take effect February 19, 2001, or
6 immediately, whichever occurs later.
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