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

1purposes of any subsequent audit, tax certification or other
2required service or for defending against claims for liability
3that may be made against the former tax collector. Unless a
4court, upon a rule to show cause, shall extend the time, copies
5of tax collection records shall not be retained by a person who
6formerly held the office of tax collector or his representative
7for more than five years from the completion of the final audit
8for the last year in which the person who formerly held the
9office of tax collector was responsible for the collection of
10taxes. All copies of tax collection records held by the former
11tax collector or his representative shall be returned to the
12taxing district within the time period provided in this
13subsection.

14(c) This section shall not be construed to do any of the
15following:

16(1) Make a tax collector an "agency" or authorize requests
17of the tax collector for records pursuant to the act of June 21, 
181957 (P.L.390, No.212), referred to as the Right-to-Know Law.

19(2) Alter or amend any law concerning the confidentiality of
20tax collection records.

21(d) The following apply:

22(1)  No person who formerly held the office of tax collector
23shall intentionally and unlawfully deny legal custody or
24otherwise impair the availability of tax collection records by
25refusing to transfer possession of the records to a taxing
26district or its tax collector.

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

1takes the oath of office.

2(3) If a person who formerly held the office of tax
3collector fails to comply with clause (2), a taxing district or
4the newly elected or appointed tax collector may bring a civil
5proceeding against the person who formerly held the office of
6tax collector to compel the turnover of tax collection records.

7(e) As used in this section, the term "tax collection
8records" shall mean records to which access is required by a tax
9collector in order to carry out the duties under this act and
10which are among the categories of tax collection records that
11are to be maintained in conformity with disposition and
12retention schedules and regulations that are promulgated by the
13Local Government Records Committee in accordance with 53 Pa.C.S. 
14Ch. 13 Subch. F (relating to records).

15Section 2. This act shall take effect in 60 days.