AN ACT

 

1Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2"An act relating to the collection of taxes levied by
3counties, county institution districts, cities of the third
4class, boroughs, towns, townships, certain school districts
5and vocational school districts; conferring powers and
6imposing duties on tax collectors, courts and various
7officers of said political subdivisions; and prescribing
8penalties," further providing for basic and continuing
9education programs for tax collectors; and providing for
10criminal history record information.

11The General Assembly of the Commonwealth of Pennsylvania
12hereby enacts as follows:

13Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
14No.394), known as the Local Tax Collection Law, amended June 22,
152001 (P.L.377, No.25), July 7, 2006 (P.L.394, No.80) and October
1624, 2012 (P.L.1318, No.166), is amended to read:

17Section 4.1. Basic and Continuing Education Programs for Tax
18Collectors.--(a) The department, in consultation with the
19Pennsylvania State Tax Collectors' Association, shall adopt and
20implement programs of basic training, examination and
21qualification of tax collectors and of continuing education to

1be met by persons qualified as tax collectors as condition for
2renewal. The department may contract with a third party to
3provide the basic training, examination, qualification and
4continuing education.

5(a.1) (1) The basic training program shall include, but not
6be limited to, the following courses:

7(i) Procedures for collecting taxes.

8(ii) This act and other statutes related to the imposition
9and collection of taxes.

10(iii) Auditing.

11(iv) Accounting.

12(v) Ethics.

13(vi) Computerization.

14(vii) Recent court decisions affecting the imposition and
15collection of taxes.

16(2) As a prerequisite to taking a qualification examination,
17the individual shall complete the basic training program
18authorized by the department.

19(3) (i) [An] After successfully completing the basic 
20training program, an individual shall [have the option to] sit
21for [any] the qualification examination relating to the basic
22[education] training program.

23(ii) No individual shall obtain qualification unless that
24individual has passed a basic qualification examination.

25(iii) An individual who passes the basic qualification
26examination shall be known as a qualified tax collector.

27(a.2) The department shall:

28(1) Make certain a qualified tax collector certificate is
29issued to an individual who passes the basic qualification
30examination. The certificate shall expire one year from the date

1of issuance but may be renewed for subsequent consecutive years
2upon the completion of mandatory continuing education in
3accordance with subsection (b).

4(2) Maintain a register that lists all qualified tax
5collectors. The register shall be open to public inspection and
6copying upon payment of a nominal fee.

7(3) Provide once each year a list of all qualified tax
8collectors on the department's World Wide Web site.

9(4) Determine and approve reasonable fees for the training
10program and for testing and qualification. The individual shall
11bear the cost of the program, testing and qualification unless
12the political subdivision agrees to pay for the cost in whole or
13in part.

14(5)  Develop, implement and maintain an online training and

15testing program as an alternative option for individuals in lieu
16of in-classroom instruction and testing. The department may
17provide the training via compact disc. The testing shall be
18conducted in an online or a classroom setting. Nothing in this
19clause shall preclude the department from contracting with a
20third party to develop, implement or maintain the online
21training or testing program or to develop, produce or distribute
22the training compact disc.

23(a.3) It shall be unlawful on or after the effective date of
24this subsection for any individual to hold himself out as being
25qualified in training under this section unless the individual
26holds a current, valid certificate.

27[(a.4) Nothing in this section shall prevent any individual
28from participating in the department's basic training program
29and obtaining qualification.]

30(a.5) (1) Before taking the oath of office, an individual

1elected to the office of tax collector shall complete the basic 
2training program provided by the department and pass the basic 
3qualification examination in accordance with this section. Upon 
4successful completion of the basic qualification examination, 
5the individual shall provide a copy of his qualified tax 
6collector certificate to the municipal secretary or clerk of the 
7political subdivision for which the individual has been elected. 

8(2) It shall be a qualification of office for an individual

9elected to the office of tax collector to become a qualified tax
10collector before taking the oath of office for the office of tax
11collector. No individual shall become a tax collector if the
12individual is not a qualified tax collector on the date he is
13scheduled to take the oath of office as prescribed by law. If an
14individual is not a qualified tax collector on the date he is
15scheduled to take the oath, the office of tax collector shall be
16deemed vacant.

17(3) Nothing in this section shall preclude an individual

18from retaking the qualification examination if the individual
19failed the qualification examination on a prior attempt.

20(b) Each qualified tax collector shall be required to obtain
21six hours of mandatory continuing education during each year of
22his term of office.

23(c) The topics for continuing education shall include, but
24not be limited to, the following:

25(1) Accounting.

26(2) Auditing.

27(3) Computerization.

28(4) Ethics.

29(5) Procedures for collecting taxes.

30(6) Recent court decisions affecting the imposition and

1collection of taxes.

2(7) The local tax collection laws and other statutes related
3to the imposition and collection of taxes.

4(d) The department shall inform qualified tax collectors of
5the continuing education requirement upon issuance of
6certificates.

7(e) Renewal of qualification shall be on an annual basis
8upon completion of continuing education requirements as set
9forth in this section. The collectors shall bear the cost of the
10program and qualification unless the political subdivision
11agrees to pay for the cost in whole or in part. The department 
12shall issue a renewed qualified tax collector certificate to 
13each tax collector upon the tax collector's successful 
14completion of the annual continuing education requirements.

15(e.1) Within 30 days of the department issuing a renewed
16qualified tax collector certificate to a tax collector, the tax
17collector shall provide a copy of the renewed qualified tax
18collector certificate to the municipal secretary or clerk of the
19political subdivision for which the tax collector collects
20taxes. If the tax collector fails to successfully complete the
21continuing education requirements or provide a copy of the
22qualified tax collector certificate to the municipal secretary
23or clerk within 30 days of the department's issuance of the
24certificate, the tax collector shall cease to be a qualified tax
25collector and the office of tax collector shall be deemed
26vacant.

27(f) A record of all qualified tax collectors shall be kept
28by the department and shall be open to public inspection and
29copying upon payment of a nominal fee.

30(g) This section shall not apply to a person who has served

1eight or more terms as a tax collector.

2(h) The following words and phrases when used in this
3section shall have the meanings given to them in this subsection
4unless the context clearly indicates otherwise:

5"Department" shall mean the Department of Community and 
6Economic Development of the Commonwealth.

7"Qualified tax collector" shall mean a person who holds a 
8current valid certificate of qualification issued by the 
9Department of Community and Economic Development.

10"Tax collector" shall mean a person duly elected or appointed 
11to collect real property taxes levied by a political 
12subdivision, other than a county, including the following:

13(1) A tax collector in a borough, incorporated town or
14township of the first or second class.

15(2) A treasurer of a city of the third class in that
16person's capacity as tax collector.

17(3) An employe or official who has been designated to 
18collect real property taxes in a municipality, other than a 
19county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E 
20(relating to home rule and optional plan government), which 
21municipality has eliminated the elective office of tax 
22collector.

23Section 2. The act is amended by adding a section to read:

24Section 4.5. Criminal History Record Information.--(a) An
25individual filing a nomination petition for the office of tax
26collector to the county board of elections under the act of June
273, 1937 (P.L.1333, No.320), known as the "Pennsylvania Election
28Code," shall include the following information obtained within
29one year from filing the petition:

30(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to

1criminal history record information), a report of criminal
2history record information from the Pennsylvania State Police or
3a statement from the Pennsylvania State Police that their
4central repository contains no such information relating to that
5individual. The criminal history record information shall be
6limited to that which is disseminated under 18 Pa.C.S. §
79121(b)(2) (relating to general regulations).

8(2) If an individual filing a nomination petition who for
9the two years immediately preceding the filing of the petition
10has not been a resident of this Commonwealth, the individual
11shall submit a report of Federal criminal history record
12information in accordance with the Federal Bureau of
13Investigation's appropriation under the Departments of State,
14Justice, and Commerce, the Judiciary, and Related Agencies
15Appropriation Act, 1973 (Public Law 92-544, 86 Stat. 1109). For
16the purposes of this clause, the individual shall submit a full
17set of fingerprints to the Pennsylvania State Police, which
18shall forward them to the Federal Bureau of Investigation for a
19national criminal history record check. The information obtained
20from the criminal history record check shall be used by the
21county board of elections to determine the individual's
22eligibility for the office of tax collector. The county board of
23elections shall maintain confidentiality of the information.

24(b) The Pennsylvania State Police may charge the individual
25a fee in accordance with 18 Pa.C.S. § 9161 (relating to duties
26of the Attorney General) to conduct the criminal record check
27required under subsection (a)(1). The Pennsylvania State Police
28may charge a fee of not more than the established charge by the
29Federal Bureau of Investigation for the criminal history record
30check required under subsection (a)(2).

1(c) An individual who fails to meet the applicable
2requirements under subsection (a) shall not be qualified to hold
3the office of tax collector.

4(d) (1) In no case shall the county board of elections allow
5an individual's name to be placed on the ballot for the office
6of tax collector if the individual's criminal history record
7information indicates the individual has been convicted of any
8of the following:

9(i) An offense under any of the following:

10(A) 18 Pa.C.S. Ch. 35 (relating to burglary and other
11criminal intrusion).

12(B) 18 Pa.C.S. Ch. 37 (relating to robbery).

13(C) 18 Pa.C.S. Ch. 39 (relating to theft related offenses).

14(D) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent
15practices).

16(E) 18 Pa.C.S. Art. E (relating to offenses against public
17administration).

18(F) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and 
19similar offenses).

20(ii) A Federal or out-of-State offense similar in nature to
21the offenses listed in subclause (i).

22(2) Nothing in this section shall be construed to effect any
23provision law from precluding an individual from holding an
24elected office.

25(e) No member of a county board of elections shall be held
26civilly liable for any action directly related to good faith
27compliance with this section.

28(f) The Department of Community and Economic Development
29shall promulgate regulations necessary to carry out this
30section.

1(g) As used in this section, the term "tax collector" shall
2have the same meaning as in section 4.1.

3Section 3. The amendment or addition of sections 4.1 and 4.5
4of the act apply to an individual who files a nominating
5petition for the office of tax collector on or after the
6effective date of this section.

7Section 4. All other acts and parts of acts are repealed
8insofar as they are inconsistent with this act.

9Section 5.  The provisions of this act are severable. If any
10provision of this act or its application to any person or
11circumstance is held invalid, the invalidity shall not affect
12other provisions or applications of this act which can be given
13effect without the invalid provision or application.

14Section 6.  This act shall take effect in 90 days.