county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E
(relating to home rule and optional plan government), which
municipality has eliminated the elective office of tax
collector.
Section 4. Section 22 of the act, amended October 22, 2014
(P.L.2604, No.64), is amended to read:
Section 22. Deputy Tax Collectors.--(a) A tax collector
may, with the approval of a taxing district and his surety,
deputize in writing one or more deputy tax collectors, who, when
so deputized, shall be authorized to receive and collect any or
all of the taxes in like manner and with like authority as the
tax collector appointing them. Any tax collector, appointing any
deputy collector, shall be responsible for and account to the
taxing district for all taxes received or collected by his
deputy.
(b) At a minimum at the beginning of the tax collector's
term, a tax collector shall, with the approval of [a] each
taxing district served by that collector and the tax collector's
surety, appoint an individual as a deputy tax collector who
shall collect and settle taxes during any incapacitation of the
tax collector. the deputy tax collector shall collect and settle
taxes for the duration of the tax collector's incapacitation. as
used in this subsection, the term "incapacitation" shall mean
temporarily or permanently impaired by reason of physical
illness, physical disability, mental illness, mental deficiency
or other cause to the extent that the person lacks sufficient
understanding or capacity to make or communicate responsible
decisions concerning the collection and settlement of taxes.
Section 5. The act is amended by adding a section to read:
Section 22.1. Determination of incapacitation or vacancy.--
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