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; 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. 
<-30Successful completion of the basic training program shall be
 

1evidenced by a Pennsylvania Qualified Municipal Collector (PQMC) 
2designation. The designation shall be awarded only to 
3individuals who have successfully completed the basic training 
4program and passed the basic qualification examination.

5(a.2) The department shall:

6(1) Make certain a qualified tax collector certificate is
7issued to an individual who passes the basic qualification
8examination. The certificate shall expire one year from the date
9of issuance but may be renewed for subsequent consecutive years
10upon the completion of mandatory continuing education in
11accordance with subsection (b).

12(2) Maintain a register that lists all qualified tax
13collectors. The register shall be open to public inspection and
14copying upon payment of a nominal fee.

15(3) Provide once each year a list of all qualified tax
16collectors on the department's World Wide Web site.

17(4) Determine and approve reasonable fees for the training
18program and for testing and qualification. The individual shall
19bear the cost of the program, testing and qualification unless
20the political subdivision agrees to pay for the cost in whole or
21in part.

22(5)  Develop, implement and maintain an online training and
23testing program as an alternative option for individuals in lieu
24of in-classroom instruction and testing. The department may
25provide the training via compact disc. The testing shall be
26conducted in an online or a classroom setting. Nothing in this
27clause shall preclude the department from contracting with a
28third party to develop, implement or maintain the online
29training or testing program or to develop, produce or distribute
30the training compact disc.

1(a.3) It shall be unlawful on or after the effective date of
2this subsection for any individual to hold himself out as being
3qualified in training under this section unless the individual
4holds a current, valid certificate.

5[(a.4) Nothing in this section shall prevent any individual
6from participating in the department's basic training program
7and obtaining qualification.]

8(a.5) (1) Except as provided in clause (3), before taking 
9the oath of office, an individual elected to the office of tax 
10collector shall complete the basic training program provided by 
11the department and pass the basic qualification examination in 
12accordance with this section. Upon successful completion of the 
13basic qualification examination, the individual shall provide a 
14copy of his qualified tax collector certificate to the municipal 
15secretary or clerk of the political subdivision for which the 
16individual has been elected.

17(2) Except as provided in clause (3), it shall be a
18qualification of office for an individual elected to the office
19of tax collector to become a qualified tax collector before
20taking the oath of office for the office of tax collector. No
21individual shall become a tax collector if the individual is not
22a qualified tax collector on the date he is scheduled to take
23the oath of office as prescribed by law. If an individual is not
24a qualified tax collector on the date he is scheduled to take
25the oath, the office of tax collector shall be deemed vacant.

26(3) (i) If an individual is appointed to fill a vacancy in
27the office of tax collector, the individual shall have sixty 
28days to become a qualified tax collector. If the appointee fails
29to become a qualified tax collector within the time required,
30the office shall be deemed vacant.

1(ii) Notwithstanding subclause (i), and if there is less
2than one year remaining in the term of the office of tax
3collector when a vacancy occurs in the office, the individual
4appointed as tax collector is not required to become a qualified
5tax collector.

6(4) A tax collector subject to clause (3)(ii) that seeks
7reelection to the office of tax collector for a subsequent term
8must become a qualified tax collector.

9(5) Nothing in this section shall preclude an individual

10from retaking the qualification examination prior to taking the 
11oath of office for the office of tax collector if the individual
12failed the qualification examination on a prior attempt.

13(a.6) This section shall not preclude filling a vacancy in
14the office of tax collector by:

15(1) A municipality entering into an agreement with the
16county commissioners under section 4.4 for the county treasurer
17to collect the taxes levied by the municipality.

18(2) A taxing district forming a joint tax collection
19district in accordance with section 4.2.

20(3) Any other method of filling a vacancy in the office of
21tax collector provided by law.

<-22(a.7) For the purposes of this section, a county treasurer
23that collects taxes for a municipality in accordance with an
24agreement under section 4.4 shall not be considered a tax
25collector under subsection (h).

26(a.8) <-(a.7) (1) A tax collector in office on the effective
27date of this subsection shall be considered a qualified tax
28collector under this section and issued a qualified tax
29collector certificate by the department and added to the list of
30qualified tax collectors.

1(2) A tax collector subject to clause (1) who is not
2reelected for the office of tax collector for the term
3immediately subsequent to the current term, but is reelected for
4the office of tax collector for a later term, shall be subject
5to the requirements of this section.

6(b) Each qualified tax collector shall be required to obtain
7six hours of mandatory continuing education during each year of
8his term of office.

9(c) The topics for continuing education shall include, but
10not be limited to, the following:

11(1) Accounting.

12(2) Auditing.

13(3) Computerization.

14(4) Ethics.

15(5) Procedures for collecting taxes.

16(6) Recent court decisions affecting the imposition and
17collection of taxes.

18(7) The local tax collection laws and other statutes related
19to the imposition and collection of taxes.

20(d) The department shall inform qualified tax collectors of
21the continuing education requirement upon issuance of
22certificates.

23(e) (1) Renewal of qualification shall be on an annual 
24basis upon completion of continuing education requirements as 
25set forth in this section. The collectors shall bear the cost of 
26the program and qualification unless the political subdivision 
27agrees to pay for the cost in whole or in part.

28(2) The department shall issue a renewed qualified tax 
29collector certificate to each tax collector upon the tax 
30collector's successful completion of the annual continuing
 

1education requirements.

2(e.1) Within thirty days of the department issuing a renewed
3qualified tax collector certificate to a tax collector, the tax
4collector shall provide a copy of the renewed qualified tax
5collector certificate to the municipal secretary or clerk of the
6political subdivision for which the tax collector was elected.

7(e.2) Completion of the requirements in subsection (e.1) is
8considered a qualification of office and if the tax collector
9fails to successfully complete the continuing education
10requirements or provide a copy of the qualified tax collector
11certificate to the municipal secretary or clerk within thirty
12days of the department's issuance of the certificate, the tax
13collector shall be deemed ineligible to be placed on the ballot
14for the office of tax collector at the end of the tax
15collector's current term of office.

16(f) A record of all qualified tax collectors shall be kept
17by the department and shall be open to public inspection and
18copying upon payment of a nominal fee.

19[(g) This section shall not apply to a person who has served
20eight or more terms as a tax collector.]

21(g.1) The department shall bear the costs of subsections
22(a.2)(5), <-(a.8)(1) (a.7)(1) and (e)(2) and their requirements.
23The Governor shall annually <-allocate to the department as much
24money from the General Fund as necessary <-recommend an
25appropriation to the General Assembly from the General Fund in
26an amount sufficient to cover the costs incurred by the
27department in carrying out the certification and training
28program.

29(h) The following words and phrases when used in this
30section shall have the meanings given to them in this subsection

1unless the context clearly indicates otherwise:

2"Department" shall mean the Department of Community and
3Economic Development of the Commonwealth.

4"Qualified tax collector" shall mean a person who holds a
5current valid certificate of qualification issued by the
6Department of Community and Economic Development.

7"Tax collector" shall mean a person duly elected or appointed
8to collect real property taxes levied by a political
9subdivision, other than a county, including the following:

10(1) A tax collector in a borough, incorporated town or
11township of the first or second class.

12(2) A treasurer of a city of the third class in that
13person's capacity as tax collector.

14(3) An employe or official who has been designated to
15collect real property taxes in a municipality, other than a
16county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
17(relating to home rule and optional plan government), which
18municipality has eliminated the elective office of tax
19collector.

20Section 2. The act is amended by adding <-sections a section
21to read:

22Section 4.5. Criminal History Record Information.--(a) An
23individual filing a nomination petition for the office of tax
24collector to the county board of elections under the act of June
253, 1937 (P.L.1333, No.320), known as the "Pennsylvania Election
26Code," shall include the following information obtained within
27one year prior to filing the petition:

28(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
29criminal history record information), a report of criminal
30history record information from the Pennsylvania State Police.

1The dissemination of criminal history record information to an
2individual filing a nomination petition for the office of tax
3collector shall be governed by 18 Pa.C.S. § 9121(b)(2) (relating
4to general regulations).

5(2) If an individual filing a nomination petition who for
6the two years immediately preceding the filing of the petition
7has not been a resident of this Commonwealth, the individual
8shall submit a report of Federal criminal history record
9information obtained pursuant to 28 CFR Part 16, Subpart C
10(relating to production of FBI identification records in
11response to written requests by subjects thereof).

12(a.1) An individual whose name did not appear on the ballot
13but has received sufficient votes under section 1405 of the
14"Pennsylvania Election Code" to be issued a certificate of
15election by the county board of elections as the successful
16candidate for the office of tax collector shall, within thirty
17days of the certification, provide to the county board of
18elections the following information obtained within one year
19prior to certification by the county board of elections:

20(1) In accordance with 18 Pa.C.S. Ch. 91, a report of
21criminal history record information from the Pennsylvania State
22Police. The dissemination of criminal history record information
23to an individual certified by the county board of elections for
24the office of tax collector shall be governed by 18 Pa.C.S. §
259121(b)(2).

26(2) If an individual who for the two years immediately
27preceding certification by the county board of elections for the
28office of tax collector has not been a resident of this
29Commonwealth, the individual shall submit a report of Federal
30criminal history record information obtained pursuant to 28 CFR

1Part 16, Subpart C.

2(b) The criminal history record information received by the 
3county board of elections shall be considered a part of the 
4nomination petition in accordance with section 308 of the 
5"Pennsylvania Election Code." A Social Security number or other 
6personal identification information under section 708(b)(6)(i) 
7of the act of February 14, 2008 (P.L.6, No.3), known as the 
8"Right-to-Know Law," may be redacted from the criminal history 
9record information.

10(c) The Pennsylvania State Police may charge the individual
11a fee in accordance with 18 Pa.C.S. § 9161 (relating to duties
12of the Attorney General) to conduct the criminal record check
13required under subsections (a)(1) and (a.1)(1). The Pennsylvania
14State Police may charge a fee of not more than the established
15charge by the Federal Bureau of Investigation and associated
16processing fees under the current State contract for the
17criminal history record check required under subsections (a)(2)
18and (a.1)(1).

19(d) An individual who fails to meet the applicable
20requirements under subsections (a) and (a.1) shall not be
21qualified to hold the office of tax collector.

22(e) In no case shall an individual submit a nomination
23petition for the office of tax collector if the individual's
24criminal history record information indicates the individual has
25been convicted of any of the following:

26(1) An offense under any of the following:

27(i) 18 Pa.C.S. Ch. 35 (relating to burglary and other
28criminal intrusion).

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

30(iii) 18 Pa.C.S. Ch. 39 (relating to theft and related

1offenses).

2(iv) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent
3practices).

4(v) 18 Pa.C.S. Pt. II Art. E (relating to offenses against
5public administration).

6(vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and 
7similar offenses).

8(2) A Federal or out-of-State offense similar in nature to
9the offenses listed in clause (1).

10(f) An objection to the nomination petition based on the 
11conditions outlined in subsection (e) may be filed in accordance 
12with section 977 of the "Pennsylvania Election Code."

13(g) No member of a county board of elections shall be held
14civilly liable for any action directly related to good faith
15compliance with this section.

16(h) As used in this section, the term "tax collector" shall
17have the same meaning as in section 4.1.

<-18Section 5.2. Payment of taxes.

19No payment of taxes shall be payable to an account that is in
20or includes an individual's name but may be payable to an
21account that includes the name of an office, title or position.

22Section 3. Section 6 of the act, amended June 26, 1995
23(P.L.61, No.11), is amended to read:

24Section 6. Notices of Taxes.--When any duplicate of taxes
25assessed is issued and delivered by any taxing district to the
26tax collector, he shall within thirty days after receiving the
27tax duplicate, unless such time shall be extended by the taxing
28district, notify every taxable whose name appears on such
29duplicate: Provided, however, That a tax notice shall be sent to
30every taxable whose name appears on the duplicate not later than

1the first day of July following receipt of the tax duplicate, or
2not later than fifteen days after the duplicate of taxes
3assessed is issued and delivered by the taxing district to the
4tax collector if such delivery is after the sixteenth day of
5June: And provided further, That municipalities that have
6adopted a home rule charter under the act of April 13, 1972 
7(P.L.184, No.62), known as the "Home Rule Charter and Optional
8Plans Law," may establish a different date for the sending of
9tax notices to taxables. Such notice shall contain--(1) the date
10of the tax notice; (2) the rate or rates of taxation; (3) the
11valuation and identification of the real property of such
12taxpayer; (4) the occupation valuation of such taxpayer, if any;
13(5) the several amounts of real and personal property and
14personal taxes for which said taxpayer is liable for the current
15year; (6) the total amount of said taxes; (7) a statement that
16such taxes are due and payable; [and<-] (8) a request for payment
17thereof<-; and (9) an example of the wording to whom the payment 
18must be made as provided for in section 5.2. A separate notice
19shall be issued for each parcel of real property of a taxable.
20Personal property and personal taxes may be included on any one
21of such tax notices. Such notice shall further designate a place
22and time where the taxes shall be paid and state the time during
23which an abatement of tax will be allowed, when full amount of
24tax will be collected, and when an additional percentage will be
25added as a penalty. Such notice shall be mailed or delivered to
26the last known post office address of each of said taxables. Any
27such notice may include information as to taxes levied by two or
28more taxing districts.

29The Department of Community [Affairs<-] AND ECONOMIC 
30DEVELOPMENT shall prepare a uniform form of tax notice and

1supply specimen copies thereof to the county commissioners of
2the several counties for distribution to tax collectors.

<-3Section 4. Section 22 of the act is amended to read:

4Section 22. Deputy Tax Collectors.--(a) A tax collector
5may, with the approval of a taxing district and his surety, 
6deputize in writing one or more deputy tax collectors, who, when 
7so deputized, shall be authorized to receive and collect any or 
8all of the taxes in like manner and with like authority as the 
9tax collector appointing them. Any tax collector, appointing any 
10deputy collector, shall be responsible for and account to the 
11taxing district for all taxes received or collected by his 
12deputy.

13(b) At a minimum, a tax collector shall, with the approval
14of a taxing district and the tax collector's surety, appoint a
15deputy tax collector who shall collect and settle taxes during
16any incapacitation of the tax collector. The deputy tax
17collector shall collect and settle taxes for the duration of the
18tax collector's incapacitation, unless the taxing district
19determines action under SECTION 4.2 or 4.4 is necessary. As used
20in this subsection, the term "incapacitation" shall mean
21temporarily or permanently impaired by reason of physical
22illness, physical disability, mental illness, mental deficiency
23or other cause to the extent that the person lacks sufficient
24understanding or capacity to make or communicate responsible
25decisions concerning the collection and settlement of taxes.

26Section <-4 5. All other acts and parts of acts are repealed
27insofar as they are inconsistent with this act.

28Section <-5 6.  The provisions of this act are severable. If
29any provision of this act or its application to any person or
30circumstance is held invalid, the invalidity shall not affect

1other provisions or applications of this act which can be given
2effect without the invalid provision or application.

<-3Section 6.  This act shall take effect in one year.

<-4Section 7. This act shall take effect as follows:

5(1) The following shall take effect immediately:

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

7(ii) This section.

8(2) The remainder of this act shall take effect in one
9year.