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; providing for criminal
10history record information and for payment of taxes; and
11further providing for notice of taxes<-. and for deputy tax 
12collectors.

13The General Assembly of the Commonwealth of Pennsylvania
14hereby enacts as follows:

15Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050,
16No.394), known as the Local Tax Collection Law, amended June 22,
172001 (P.L.377, No.25), July 7, 2006 (P.L.394, No.80) and October
1824, 2012 (P.L.1318, No.166), is amended to read:

19Section 4.1. Basic and Continuing Education Programs for Tax
20Collectors.--(a) The department, in consultation with the

1Pennsylvania State Tax Collectors' Association, shall adopt and
2implement programs of basic training, examination and
3qualification of tax collectors and of continuing education to
4be met by persons qualified as tax collectors as condition for
5renewal. The department may contract with a third party to
6provide the basic training, examination, qualification and
7continuing education.

8(a.1) (1) The basic training program shall include, but not
9be limited to, the following courses:

10(i) Procedures for collecting taxes.

11(ii) This act and other statutes related to the imposition
12and collection of taxes.

13(iii) Auditing.

14(iv) Accounting.

15(v) Ethics.

16(vi) Computerization.

17(vii) Recent court decisions affecting the imposition and
18collection of taxes.

19(2) As a prerequisite to taking a qualification examination,
20the individual shall complete the basic training program
21authorized by the department.

22(3) (i) [An] After successfully completing the basic 
23training program, an individual shall [have the option to] sit
24for [any] the qualification examination relating to the basic
25[education] training program.

26(ii) No individual shall obtain qualification unless that
27individual has passed a basic qualification examination.

28(iii) An individual who passes the basic qualification
29examination shall be known as a qualified tax collector.

30(a.2) The department shall:

1(1) Make certain a qualified tax collector certificate is
2issued to an individual who passes the basic qualification
3examination. The certificate shall expire one year from the date
4of issuance but may be renewed for subsequent consecutive years
5upon the completion of mandatory continuing education in
6accordance with subsection (b).

7(2) Maintain a register that lists all qualified tax
8collectors. The register shall be open to public inspection and
9copying upon payment of a nominal fee.

10(3) Provide once each year a list of all qualified tax
11collectors on the department's World Wide Web site.

12(4) Determine and approve reasonable fees for the training
13program and for testing and qualification. The individual shall
14bear the cost of the program, testing and qualification unless
15the political subdivision agrees to pay for the cost in whole or
16in part.

17(5)  Develop, implement and maintain an online training and
18testing program as an alternative option for individuals in lieu
19of in-classroom instruction and testing. The department may
20provide the training via compact disc. The testing shall be
21conducted in an online or a classroom setting. Nothing in this
22clause shall preclude the department from contracting with a
23third party to develop, implement or maintain the online
24training or testing program or to develop, produce or distribute
25the training compact disc.

26(a.3) It shall be unlawful on or after the effective date of
27this subsection for any individual to hold himself out as being
28qualified in training under this section unless the individual
29holds a current, valid certificate.

30[(a.4) Nothing in this section shall prevent any individual

1from participating in the department's basic training program
2and obtaining qualification.]

3(a.5) (1) Except as provided in clause (3), before taking 
4the oath of office, an individual elected to the office of tax 
5collector shall complete the basic training program provided by 
6the department and pass the basic qualification examination in 
7accordance with this section. Upon successful completion of the 
8basic qualification examination, the individual shall provide a 
9copy of his qualified tax collector certificate to the municipal 
10secretary or clerk of the political subdivision for which the 
11individual has been elected.

12(2) Except as provided in clause (3), it shall be a
13qualification of office for an individual elected to the office
14of tax collector to become a qualified tax collector before
15taking the oath of office for the office of tax collector. No
16individual shall become a tax collector if the individual is not
17a qualified tax collector on the date he is scheduled to take
18the oath of office as prescribed by law. If an individual is not
19a qualified tax collector on the date he is scheduled to take
20the oath, the office of tax collector shall be deemed vacant.

21(3) (i) If an individual is appointed to fill a vacancy in
22the office of tax collector, the individual shall have sixty 
23days to become a qualified tax collector. If the appointee fails
24to become a qualified tax collector within the time required,
25the office shall be deemed vacant.

26(ii) Notwithstanding subclause (i), and if there is less
27than one year remaining in the term of the office of tax
28collector when a vacancy occurs in the office, the individual
29appointed as tax collector is not required to become a qualified
30tax collector.

1(4) A tax collector subject to clause (3)(ii) that seeks
2reelection to the office of tax collector for a subsequent term
3must become a qualified tax collector.

4(5) Nothing in this section shall preclude an individual

5from retaking the qualification examination prior to taking the 
6oath of office for the office of tax collector if the individual
7failed the qualification examination on a prior attempt.

8(a.6) This section shall not preclude filling a vacancy in
9the office of tax collector by:

10(1) A municipality entering into an agreement with the
11county commissioners under section 4.4 for the county treasurer
12to collect the taxes levied by the municipality.

13(2) A taxing district forming a joint tax collection
14district in accordance with section 4.2.

15(3) Any other method of filling a vacancy in the office of
16tax collector provided by law.

17(a.7) For the purposes of this section, a county treasurer
18that collects taxes for a municipality in accordance with an
19agreement under section 4.4 shall not be considered a tax
20collector under subsection (h).

21(a.8) (1) A tax collector in office on the effective date
22of this subsection shall be considered a qualified tax collector
23under this section and issued a qualified tax collector
24certificate by the department and added to the list of qualified
25tax collectors.

26(2) A tax collector subject to clause (1) who is not
27reelected for the office of tax collector for the term
28immediately subsequent to the current term, but is reelected for
29the office of tax collector for a later term, shall be subject
30to the requirements of this section.

1(b) Each qualified tax collector shall be required to obtain
2six hours of mandatory continuing education during each year of
3his term of office.

4(c) The topics for continuing education shall include, but
5not be limited to, the following:

6(1) Accounting.

7(2) Auditing.

8(3) Computerization.

9(4) Ethics.

10(5) Procedures for collecting taxes.

11(6) Recent court decisions affecting the imposition and
12collection of taxes.

13(7) The local tax collection laws and other statutes related
14to the imposition and collection of taxes.

15(d) The department shall inform qualified tax collectors of
16the continuing education requirement upon issuance of
17certificates.

18(e) (1) Renewal of qualification shall be on an annual 
19basis upon completion of continuing education requirements as 
20set forth in this section. The collectors shall bear the cost of 
21the program and qualification unless the political subdivision 
22agrees to pay for the cost in whole or in part.

23(2) The department shall issue a renewed qualified tax 
24collector certificate to each tax collector upon the tax 
25collector's successful completion of the annual continuing 
26education requirements.

27(e.1) Within thirty days of the department issuing a renewed
28qualified tax collector certificate to a tax collector, the tax
29collector shall provide a copy of the renewed qualified tax
30collector certificate to the municipal secretary or clerk of the

1political subdivision for which the tax collector was elected.

2(e.2) Completion of the requirements in subsection (e.1) is
3considered a qualification of office and if the tax collector
4fails to successfully complete the continuing education
5requirements or provide a copy of the qualified tax collector
6certificate to the municipal secretary or clerk within thirty
7days of the department's issuance of the certificate, the tax
8collector shall be deemed ineligible to be placed on the ballot
9for the office of tax collector at the end of the tax
10collector's current term of office.

11(f) A record of all qualified tax collectors shall be kept
12by the department and shall be open to public inspection and
13copying upon payment of a nominal fee.

14[(g) This section shall not apply to a person who has served
15eight or more terms as a tax collector.]

16(g.1) The department shall bear the costs of subsections
17(a.2)(5), (a.8)(1) and (e)(2) and their requirements. The
18Governor shall annually allocate to the department as much money
19from the General Fund as necessary to cover the costs incurred
20by the department in carrying out the certification and training
21program.

22(h) The following words and phrases when used in this
23section shall have the meanings given to them in this subsection
24unless the context clearly indicates otherwise:

25"Department" shall mean the Department of Community and
26Economic Development of the Commonwealth.

27"Qualified tax collector" shall mean a person who holds a
28current valid certificate of qualification issued by the
29Department of Community and Economic Development.

30"Tax collector" shall mean a person duly elected or appointed

1to collect real property taxes levied by a political
2subdivision, other than a county, including the following:

3(1) A tax collector in a borough, incorporated town or
4township of the first or second class.

5(2) A treasurer of a city of the third class in that
6person's capacity as tax collector.

7(3) An employe or official who has been designated to
8collect real property taxes in a municipality, other than a
9county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
10(relating to home rule and optional plan government), which
11municipality has eliminated the elective office of tax
12collector.

13Section 2. The act is amended by adding sections to read:

14Section 4.5. Criminal History Record Information.--(a) An
15individual filing a nomination petition for the office of tax
16collector to the county board of elections under the act of June
173, 1937 (P.L.1333, No.320), known as the "Pennsylvania Election
18Code," shall include the following information obtained within
19one year prior to filing the petition:

20(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
21criminal history record information), a report of criminal
22history record information from the Pennsylvania State Police.
23The dissemination of criminal history record information to an
24individual filing a nomination petition for the office of tax
25collector shall be governed by 18 Pa.C.S. § 9121(b)(2) (relating
26to general regulations).

27(2) If an individual filing a nomination petition who for
28the two years immediately preceding the filing of the petition
29has not been a resident of this Commonwealth, the individual
30shall submit a report of Federal criminal history record

1information obtained pursuant to 28 CFR Part 16, Subpart C
2(relating to production of FBI identification records in
3response to written requests by subjects thereof).

4(a.1) An individual whose name did not appear on the ballot
5but has received sufficient votes under section 1405 of the
6"Pennsylvania Election Code" to be issued a certificate of
7election by the county board of elections as the successful
8candidate for the office of tax collector shall, within thirty
9days of the certification, provide to the county board of
10elections the following information obtained within one year
11prior to certification by the county board of elections:

12(1) In accordance with 18 Pa.C.S. Ch. 91, a report of
13criminal history record information from the Pennsylvania State
14Police. The dissemination of criminal history record information
15to an individual certified by the county board of elections for
16the office of tax collector shall be governed by 18 Pa.C.S. §
179121(b)(2).

18(2) If an individual who for the two years immediately
19preceding certification by the county board of elections for the
20office of tax collector has not been a resident of this
21Commonwealth, the individual shall submit a report of Federal
22criminal history record information obtained pursuant to 28 CFR
23Part 16, Subpart C.

24(b) The criminal history record information received by the 
25county board of elections shall be considered a part of the 
26nomination petition in accordance with section 308 of the 
27"Pennsylvania Election Code." A Social Security number or other 
28personal identification information under section 708(b)(6)(i) 
29of the act of February 14, 2008 (P.L.6, No.3), known as the 
30"Right-to-Know Law," may be redacted from the criminal history
 

1record information.

2(c) The Pennsylvania State Police may charge the individual
3a fee in accordance with 18 Pa.C.S. § 9161 (relating to duties
4of the Attorney General) to conduct the criminal record check
5required under subsections (a)(1) and (a.1)(1). The Pennsylvania
6State Police may charge a fee of not more than the established
7charge by the Federal Bureau of Investigation and associated
8processing fees under the current State contract for the
9criminal history record check required under subsections (a)(2)
10and (a.1)(1).

11(d) An individual who fails to meet the applicable
12requirements under subsections (a) and (a.1) shall not be
13qualified to hold the office of tax collector.

14(e) In no case shall an individual submit a nomination
15petition for the office of tax collector if the individual's
16criminal history record information indicates the individual has
17been convicted of any of the following:

18(1) An offense under any of the following:

19(i) 18 Pa.C.S. Ch. 35 (relating to burglary and other
20criminal intrusion).

21(ii) 18 Pa.C.S. Ch. 37 (relating to robbery).

22(iii) 18 Pa.C.S. Ch. 39 (relating to theft and related
23offenses).

24(iv) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent
25practices).

26(v) 18 Pa.C.S. Pt. II Art. E (relating to offenses against
27public administration).

28(vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and 
29similar offenses).

30(2) A Federal or out-of-State offense similar in nature to

1the offenses listed in clause (1).

2(f) An objection to the nomination petition based on the 
3conditions outlined in subsection (e) may be filed in accordance 
4with section 977 of the "Pennsylvania Election Code."

5(g) No member of a county board of elections shall be held
6civilly liable for any action directly related to good faith
7compliance with this section.

8(h) As used in this section, the term "tax collector" shall
9have the same meaning as in section 4.1.

10Section 5.2. Payment of taxes.

11No payment of taxes shall be payable to an account that is in
12or includes an individual's name but may be payable to an
13account that includes the name of an office, title or position.

14Section 3. Section 6 of the act, amended June 26, 1995
15(P.L.61, No.11), is amended to read:

16Section 6. Notices of Taxes.--When any duplicate of taxes
17assessed is issued and delivered by any taxing district to the
18tax collector, he shall within thirty days after receiving the
19tax duplicate, unless such time shall be extended by the taxing
20district, notify every taxable whose name appears on such
21duplicate: Provided, however, That a tax notice shall be sent to
22every taxable whose name appears on the duplicate not later than
23the first day of July following receipt of the tax duplicate, or
24not later than fifteen days after the duplicate of taxes
25assessed is issued and delivered by the taxing district to the
26tax collector if such delivery is after the sixteenth day of
27June: And provided further, That municipalities that have
28adopted a home rule charter under the act of April 13, 1972 
29(P.L.184, No.62), known as the "Home Rule Charter and Optional
30Plans Law," may establish a different date for the sending of

1tax notices to taxables. Such notice shall contain--(1) the date
2of the tax notice; (2) the rate or rates of taxation; (3) the
3valuation and identification of the real property of such
4taxpayer; (4) the occupation valuation of such taxpayer, if any;
5(5) the several amounts of real and personal property and
6personal taxes for which said taxpayer is liable for the current
7year; (6) the total amount of said taxes; (7) a statement that
8such taxes are due and payable; [and] (8) a request for payment
9thereof; and (9) an example of the wording to whom the payment 
10must be made as provided for in section 5.2. A separate notice
11shall be issued for each parcel of real property of a taxable.
12Personal property and personal taxes may be included on any one
13of such tax notices. Such notice shall further designate a place
14and time where the taxes shall be paid and state the time during
15which an abatement of tax will be allowed, when full amount of
16tax will be collected, and when an additional percentage will be
17added as a penalty. Such notice shall be mailed or delivered to
18the last known post office address of each of said taxables. Any
19such notice may include information as to taxes levied by two or
20more taxing districts.

21The Department of Community [Affairs<-] AND ECONOMIC 
22DEVELOPMENT shall prepare a uniform form of tax notice and
23supply specimen copies thereof to the county commissioners of
24the several counties for distribution to tax collectors.

<-25Section 4. Section 22 of the act is amended to read:

26Section 22. Deputy Tax Collectors.--(a) A tax collector
27may, with the approval of a taxing district and his surety, 
28deputize in writing one or more deputy tax collectors, who, when 
29so deputized, shall be authorized to receive and collect any or 
30all of the taxes in like manner and with like authority as the
 

1tax collector appointing them. Any tax collector, appointing any 
2deputy collector, shall be responsible for and account to the 
3taxing district for all taxes received or collected by his 
4deputy.

5(b) At a minimum, a tax collector shall, with the approval
6of a taxing district and the tax collector's surety, appoint a
7deputy tax collector who shall collect and settle taxes during
8any incapacitation of the tax collector. The deputy tax
9collector shall collect and settle taxes for the duration of the
10tax collector's incapacitation, unless the taxing district
11determines action under SECTION 4.2 or 4.4 is necessary. As used
12in this subsection, the term "incapacitation" shall mean
13temporarily or permanently impaired by reason of physical
14illness, physical disability, mental illness, mental deficiency
15or other cause to the extent that the person lacks sufficient
16understanding or capacity to make or communicate responsible
17decisions concerning the collection and settlement of taxes.

18Section <-4 5. All other acts and parts of acts are repealed
19insofar as they are inconsistent with this act.

20Section <-5 6.  The provisions of this act are severable. If
21any provision of this act or its application to any person or
22circumstance is held invalid, the invalidity shall not affect
23other provisions or applications of this act which can be given
24effect without the invalid provision or application.

<-25Section 6.  This act shall take effect in one year.

<-26Section 7. This act shall take effect as follows:

27(1) The following shall take effect immediately:

28(i) The amendment of section 22 of the act.

29(ii) This section.

30(2) The remainder of this act shall take effect in one

1year.