PRIOR PRINTER'S NO. 1339 PRINTER'S NO. 2572
No. 1157 Session of 2001
INTRODUCED BY NICKOL, BELFANTI, BENNINGHOFF, CAPPELLI, CLYMER,
FEESE, HALUSKA, LAUGHLIN, R. MILLER, PISTELLA, PRESTON,
RAYMOND, RUBLEY, SAYLOR, B. SMITH, STEELMAN, THOMAS, TIGUE
AND YOUNGBLOOD, MARCH 23, 2001
AS REPORTED FROM COMMITTEE ON LOCAL GOVERNMENT, HOUSE OF
REPRESENTATIVES, AS AMENDED, OCTOBER 1, 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," further providing for the definition of "tax
9 collector" or "elected tax collector"; and authorizing
10 agreements for joint tax collection districts.
11 The General Assembly of the Commonwealth of Pennsylvania
12 hereby enacts as follows:
13 Section 1. The definition of "tax collector" or "elected tax
14 collector" in section 2 of the act of May 25, 1945 (P.L.1050,
15 No.394), known as the Local Tax Collection Law, amended December
16 20, 2000 (P.L.735, No.104), is amended to read:
17 Section 2. Definitions.--The words--
18 * * *
19 "Tax Collector" or "Elected Tax Collector" shall include
20 every person duly elected or appointed to collect all taxes,
1 levied by any political subdivision included in the provisions
2 of this act, including the treasurers of cities of the third
3 class and of townships of the first class in their capacity as
4 treasurers, and county collectors of taxes in counties of the
5 third, fourth, fifth, sixth, seventh and eighth class who have
6 been designated to collect county and institution district taxes
7 in cities of the third class and county treasurers in counties
8 of the fourth, fifth, sixth, seventh and eighth class who have
9 been designated to collect county taxes in municipalities
10 existing or organized under 53 Pa.C.S. Pt. III Subpt. E
11 (relating to home rule and optional plan government) that have
12 eliminated the elective office of tax collector. The term
13 includes a person authorized to collect taxes under section 4.2
14 of this act.
15 Section 2. The act is amended by adding a section to read:
16 Section 4.2. Joint Tax Collection District.--(a)
17 Notwithstanding any other law to the contrary, where a vacancy
18 exists in the office of tax collector in a taxing district and a <--
19 suitable person cannot be found to fill the vacancy, the
20 governing body of the taxing district may, by ordinance or
21 resolution, enter into an agreement with the governing body of
22 an adjoining or conveniently located taxing district for the
23 joint collection of taxes under this act. Two or more taxing
24 districts may enter into an agreement under this section.
25 (b) The tax collector in the adjoining or conveniently
26 located taxing district must agree to serve as the tax collector
27 for the joint tax collection district for the remainder of the
28 person's term before an agreement under subsection (a) is
29 implemented. If the tax collector agrees to collect taxes in the
30 joint tax collection district, notice of the agreement and a
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1 copy of the ordinance or resolution adopted under this section
2 shall be provided to the county board of elections. Following
3 the expiration of the term of office of a person agreeing to
4 collect taxes under this subsection, a person shall be elected
5 as tax collector by the electors of the joint tax collection
6 district.
7 (c) A taxing district that is a party to an agreement under
8 this section may withdraw from the joint tax collection district
9 by providing notice of its intention to withdraw to the other
10 parties to the agreement and to the county board of elections.
11 To be effective, notice must be received before the end of the
12 calendar year preceding the next election for tax collector in
13 the joint tax collection district.
14 (d) An ordinance OR RESOLUTION adopted by the governing body <--
15 of a taxing district under this section shall specify:
16 (1) The conditions of agreement.
17 (2) The duration of the term of the agreement.
18 (3) The purpose and objectives of the agreement, including
19 the powers and scope of authority delegated under the agreement.
20 (e) Court approval shall not be required for taxing
21 districts to enter into an agreement under this section.
22 SECTION 3. SECTION 26.1 OF THE ACT, ADDED DECEMBER 20, 2000 <--
23 (P.L.735, NO.104), IS AMENDED TO READ:
24 SECTION 26.1. [APPOINTMENT OF] DELINQUENT TAX COLLECTOR.--
25 [THE GOVERNING BODY OF A] (A) SUBJECT TO THE CONDITIONS IN
26 SUBSECTION (B), IN A COUNTY, CITY OF THE THIRD CLASS, BOROUGH,
27 TOWN OR TOWNSHIP [SHALL BY ORDINANCE, ANNUALLY, ON OR BEFORE
28 DECEMBER 31 EACH YEAR, APPOINT] GOVERNED BY THIS ACT, THE
29 ELECTED TAX COLLECTOR SHALL SERVE AS A DELINQUENT TAX COLLECTOR
30 [AND PROVIDE] FOR THE COLLECTION OF DELINQUENT TAXES IN
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1 ACCORDANCE WITH AND [PROVIDING FOR] PROVIDED WITH THE SAME
2 POWERS, RIGHTS, PRIVILEGES, DUTIES AND OBLIGATIONS AS ARE SET
3 FORTH IN SECTION 686 OF THE ACT OF MARCH 10, 1949 (P.L.30,
4 NO.14), KNOWN AS THE "PUBLIC SCHOOL CODE OF 1949."
5 (B) (1) IN A TAXING DISTRICT GOVERNED BY THIS SECTION THAT
6 IS ALSO SUBJECT TO THE ACT OF JULY 7, 1947 (P.L.1368, NO.542),
7 KNOWN AS THE "REAL ESTATE TAX SALE LAW," THE TAX COLLECTOR SHALL
8 SERVE AS A DELINQUENT TAX COLLECTOR IN ACCORDANCE WITH
9 SUBSECTION (A) ONLY UNTIL THE DATE ESTABLISHED IN ACCORDANCE
10 WITH SECTION 306 OF THE "REAL ESTATE TAX SALE LAW" FOR THE
11 RETURN TO THE COUNTY TAX CLAIM BUREAU.
12 (2) IN A TAXING DISTRICT GOVERNED BY THIS SECTION THAT IS
13 NOT SUBJECT TO THE "REAL ESTATE TAX SALE LAW," THE TAX COLLECTOR
14 SHALL SERVE AS DELINQUENT TAX COLLECTOR IN ACCORDANCE WITH
15 SUBSECTION (A) ONLY UNTIL THE DATE ESTABLISHED BY THE GOVERNING
16 BODY OF THE TAXING DISTRICT.
17 Section 3 4. This act shall take effect in 60 days. <--
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