PRINTER'S NO. 146
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
160
Session of
2015
INTRODUCED BY MACKENZIE, BLOOM, DEASY, DIAMOND, LAWRENCE,
McNEILL, MURT, PASHINSKI, PICKETT, ROSS, SCHWEYER AND COHEN,
JANUARY 22, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 22, 2015
AN ACT
Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
"An act relating to the collection of taxes levied by
counties, county institution districts, cities of the third
class, boroughs, towns, townships, certain school districts
and vocational school districts; conferring powers and
imposing duties on tax collectors, courts and various
officers of said political subdivisions; and prescribing
penalties," providing for payment of taxes; and further
providing for notice of taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. The act of May 25, 1945 (P.L.1050, No.394), known
as the Local Tax Collection Law, is amended by adding a section
to read:
Section 5.2. Payment of taxes.
No payment of taxes shall be payable to an account that is in
or includes an individual's name but may be payable to an
account that includes the name of an office, title or position.
Section 2. Section 6 of the act, amended October 22, 2014
(P.L.2604, No.164), is amended to read:
Section 6. Notices of Taxes.--When any duplicate of taxes
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assessed is issued and delivered by any taxing district to the
tax collector, he shall within thirty days after receiving the
tax duplicate, unless such time shall be extended by the taxing
district, notify every taxable whose name appears on such
duplicate: Provided, however, That a tax notice shall be sent to
every taxable whose name appears on the duplicate not later than
the first day of July following receipt of the tax duplicate, or
not later than fifteen days after the duplicate of taxes
assessed is issued and delivered by the taxing district to the
tax collector if such delivery is after the sixteenth day of
June: And provided further, That municipalities that have
adopted a home rule charter under the act of April 13, 1972
(P.L.184, No.62), known as the "Home Rule Charter and Optional
Plans Law," may establish a different date for the sending of
tax notices to taxables. Such notice shall contain--(1) the date
of the tax notice; (2) the rate or rates of taxation; (3) the
valuation and identification of the real property of such
taxpayer; (4) the occupation valuation of such taxpayer, if any;
(5) the several amounts of real and personal property and
personal taxes for which said taxpayer is liable for the current
year; (6) the total amount of said taxes; (7) a statement that
such taxes are due and payable; [and] (8) a request for payment
thereof; and (9) an example of the wording to whom the payment
must be made as provided for in section 5.2. A separate notice
shall be issued for each parcel of real property of a taxable.
Personal property and personal taxes may be included on any one
of such tax notices. Such notice shall further designate a place
and time where the taxes shall be paid and state the time during
which an abatement of tax will be allowed, when full amount of
tax will be collected, and when an additional percentage will be
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added as a penalty. Such notice shall be mailed or delivered to
the last known post office address of each of said taxables. Any
such notice may include information as to taxes levied by two or
more taxing districts.
The Department of Community and Economic Development shall
prepare a uniform form of tax notice and supply specimen copies
thereof to the county commissioners of the several counties for
distribution to tax collectors.
Section 3. All other acts and parts of acts are repealed
insofar as they are inconsistent with this act.
Section 4. The provisions of this act are severable. If any
provision of this act or its application to any person or
circumstance is held invalid, the invalidity shall not affect
other provisions or applications of this act which can be given
effect without the invalid provision or application.
Section 5. This act shall take effect in one year.
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