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 tax collection records.

9The General Assembly of the Commonwealth of Pennsylvania
10hereby enacts as follows:

11Section 1. Section 4.3 of the act of May 25, 1945 (P.L.1050,
12No.394), known as the Local Tax Collection Law, added July 7,
132006 (P.L.374, No.80), is amended to read:

14Section 4.3. Tax Collection Records.--(a) A tax collector
15during the time that he or she holds the office of tax collector
16shall maintain and have legal custody of tax collection records
17that are not in the custody of a taxing district.

18(b) Nothing in this section shall prevent a person who
19formerly held the office of tax collector from maintaining
20copies of tax collection records that may be necessary for
21purposes of any subsequent audit, tax certification or other

1required service or for defending against claims for liability
2that may be made against the former tax collector. Unless a
3court, upon a rule to show cause, shall extend the time, copies
4of tax collection records shall not be retained by a person who
5formerly held the office of tax collector or his representative
6for more than five years from the completion of the final audit
7for the last year in which the person who formerly held the
8office of tax collector was responsible for the collection of
9taxes. All copies of tax collection records held by the former
10tax collector or his representative shall be returned to the
11taxing district within the time period provided in this
12subsection.

13(c) This section shall not be construed to do any of the
14following:

15(1) Make a tax collector an "agency" or authorize requests
16of the tax collector for records pursuant to the act of June 21, 
171957 (P.L.390, No.212), referred to as the Right-to-Know Law.

18(2) Alter or amend any law concerning the confidentiality of
19tax collection records.

20(d) The following apply:

21(1)  No person who formerly held the office of tax collector
22shall intentionally and unlawfully deny legal custody or
23otherwise impair the availability of tax collection records by
24refusing to transfer possession of the records to a taxing
25district or its tax collector.

26(2) Except as provided in subsection (b), no person who
27formerly held the office of tax collector shall retain
28possession of the tax collection records for more than thirty
29days after the newly elected or appointed tax collector takes
30the oath of office.

1(3) If a person who formerly held the office of tax
2collector fails to comply with clause (2), a taxing district or
3the newly elected or appointed tax collector may bring a civil
4proceeding against the person who formerly held the office of
5tax collector to compel the turnover of tax collection records.

6(e) As used in this section, the term "tax collection
7records" shall mean records to which access is required by a tax
8collector in order to carry out the duties under this act and
9which are among the categories of tax collection records that
10are to be maintained in conformity with disposition and
11retention schedules and regulations that are promulgated by the
12Local Government Records Committee in accordance with 53 Pa.C.S. 
13Ch. 13 Subch. F (relating to records).

14Section 2. This act shall take effect in 60 days.