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PRIOR PRINTER'S NOS. 968, 1470
PRINTER'S NO. 1586
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
823
Session of
2015
INTRODUCED BY GREINER, ZIMMERMAN, FEE, CUTLER, HICKERNELL,
MENTZER, A. HARRIS, McNEILL, COHEN, LAWRENCE AND MURT,
MARCH 24, 2015
AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES,
MAY 13, 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," further providing for bonds of tax collectors,
for basic and continuing education programs for tax
collectors, for criminal history record information and for
deputy tax collectors.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 4 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, is amended by
adding a subsection to read:
Section 4. Bonds of Tax Collectors.--* * *
(i) The approval of a deputy tax collector by a tax
collector's surety required under section 22(b) shall be
provided to each taxing district served by the tax collector and
shall not be required to be filed in the office of the clerk of
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the court of common pleas.
Section 2. Sections 4.1 and 4.5 of the act, amended OR ADDED
October 22, 2014 (P.L.2604, No.164), are amended to read:
Section 4.1. Interim Basic and Continuing Education Programs
for Tax Collectors.--(a) The department, in consultation with
the Pennsylvania State Tax Collectors' Association, shall adopt
and implement programs of basic training, examination and
qualification of tax collectors and of continuing education to
be met by persons qualified as tax collectors as condition for
renewal. The department may contract with a third party to
provide the basic training, examination, qualification and
continuing education.
(a.1) (1) The basic training program shall include, but not
be limited to, the following courses:
(i) Procedures for collecting taxes.
(ii) This act and other statutes related to the imposition
and collection of taxes.
(iii) Auditing.
(iv) Accounting.
(v) Ethics.
(vi) Computerization.
(vii) Recent court decisions affecting the imposition and
collection of taxes.
(2) As a prerequisite to taking a qualification examination,
the individual shall complete the basic training program
authorized by the department.
(3) (i) [After successfully completing the basic training
program, an] An individual shall have the option to sit for
[the] any qualification examination relating to the basic
[training] education program.
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(ii) No individual shall obtain qualification unless that
individual has passed a basic qualification examination.
(iii) An individual who passes the basic qualification
examination shall be known as a qualified tax collector.
[Successful completion of the basic training program shall be
evidenced by a Pennsylvania Qualified Municipal Collector (PQMC)
designation. The designation shall be awarded only to
individuals who have successfully completed the basic training
program and passed the basic qualification examination.]
(a.2) The department shall:
(1) Make certain a qualified tax collector certificate is
issued to an individual who passes the basic qualification
examination. The certificate shall expire one year from the date
of issuance but may be renewed for subsequent consecutive years
upon the completion of mandatory continuing education in
accordance with subsection (b).
(2) Maintain a register that lists all qualified tax
collectors. The register shall be open to public inspection and
copying upon payment of a nominal fee.
(3) Provide once each year a list of all qualified tax
collectors on the department's World Wide Web site.
(4) Determine and approve reasonable fees for the training
program and for testing and qualification. The individual shall
bear the cost of the program, testing and qualification unless
the political subdivision agrees to pay for the cost in whole or
in part.
[(5) Develop, implement and maintain an online training and
testing program as an alternative option for individuals in lieu
of in-classroom instruction and testing. The department may
provide the training via compact disc. The testing shall be
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conducted in an online or a classroom setting. Nothing in this
clause shall preclude the department from contracting with a
third party to develop, implement or maintain the online
training or testing program or to develop, produce or distribute
the training compact disc.]
(a.3) It shall be unlawful on or after the effective date of
this subsection for any individual to hold himself out as being
qualified in training under this section unless the individual
holds a current, valid certificate.
[(a.5) (1) Except as provided in clause (3), before taking
the oath of office, an individual elected to the office of tax
collector shall complete the basic training program provided by
the department and pass the basic qualification examination in
accordance with this section. Upon successful completion of the
basic qualification examination, the individual shall provide a
copy of his qualified tax collector certificate to the municipal
secretary or clerk of the political subdivision for which the
individual has been elected.
(2) Except as provided in clause (3), it shall be a
qualification of office for an individual elected to the office
of tax collector to become a qualified tax collector before
taking the oath of office for the office of tax collector. No
individual shall become a tax collector if the individual is not
a qualified tax collector on the date he is scheduled to take
the oath of office as prescribed by law. If an individual is not
a qualified tax collector on the date he is scheduled to take
the oath, the office of tax collector shall be deemed vacant.
(3) (i) If an individual is appointed to fill a vacancy in
the office of tax collector, the individual shall have sixty
days to become a qualified tax collector. If the appointee fails
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to become a qualified tax collector within the time required,
the office shall be deemed vacant.
(ii) Notwithstanding subclause (i), and if there is less
than one year remaining in the term of the office of tax
collector when a vacancy occurs in the office, the individual
appointed as tax collector is not required to become a qualified
tax collector.
(4) A tax collector subject to clause (3)(ii) that seeks
reelection to the office of tax collector for a subsequent term
must become a qualified tax collector.
(5) Nothing in this section shall preclude an individual
from retaking the qualification examination prior to taking the
oath of office for the office of tax collector if the individual
failed the qualification examination on a prior attempt.
(a.6) This section shall not preclude filling a vacancy in
the office of tax collector by:
(1) A municipality entering into an agreement with the
county commissioners under section 4.4 for the county treasurer
to collect the taxes levied by the municipality.
(2) A taxing district forming a joint tax collection
district in accordance with section 4.2.
(3) Any other method of filling a vacancy in the office of
tax collector provided by law.
(a.7) (1) A tax collector in office on the effective date
of this subsection shall be considered a qualified tax collector
under this section and issued a qualified tax collector
certificate by the department and added to the list of qualified
tax collectors.
(2) A tax collector subject to clause (1) who is not
reelected for the office of tax collector for the term
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immediately subsequent to the current term, but is reelected for
the office of tax collector for a later term, shall be subject
to the requirements of this section.]
(a.8) Nothing in this section shall prevent any individual
from participating in the department's basic training program
and obtaining qualification.
(b) Each qualified tax collector shall be required to obtain
six hours of mandatory continuing education during each year of
his term of office.
(c) The topics for continuing education shall include, but
not be limited to, the following:
(1) Accounting.
(2) Auditing.
(3) Computerization.
(4) Ethics.
(5) Procedures for collecting taxes.
(6) Recent court decisions affecting the imposition and
collection of taxes.
(7) The local tax collection laws and other statutes related
to the imposition and collection of taxes.
(d) The department shall inform qualified tax collectors of
the continuing education requirement upon issuance of
certificates.
(e) [(1)] Renewal of qualification shall be on an annual
basis upon completion of continuing education requirements as
set forth in this section. The collectors shall bear the cost of
the program and qualification unless the political subdivision
agrees to pay for the cost in whole or in part.
[(2) The department shall issue a renewed qualified tax
collector certificate to each tax collector upon the tax
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collector's successful completion of the annual continuing
education requirements.
(e.1) Within thirty days of the department issuing a renewed
qualified tax collector certificate to a tax collector, the tax
collector shall provide a copy of the renewed qualified tax
collector certificate to the municipal secretary or clerk of the
political subdivision for which the tax collector was elected.
(e.2) Completion of the requirements in subsection (e.1) is
considered a qualification of office and if the tax collector
fails to successfully complete the continuing education
requirements or provide a copy of the qualified tax collector
certificate to the municipal secretary or clerk within thirty
days of the department's issuance of the certificate, the tax
collector shall be deemed ineligible to be placed on the ballot
for the office of tax collector at the end of the tax
collector's current term of office.]
(f) A record of all qualified tax collectors shall be kept
by the department and shall be open to public inspection and
copying upon payment of a nominal fee.
[(g.1) The department shall bear the costs of subsections
(a.2)(5), (a.7)(1) and (e)(2) and their requirements. The
Governor shall annually recommend an appropriation to the
General Assembly from the General Fund in an amount sufficient
to cover the costs incurred by the department in carrying out
the certification and training program.]
(g.2) This section shall not apply to a person who has
served eight or more terms as a tax collector.
(g.3) This section shall expire December 31, 2016.
(h) The following words and phrases when used in this
section shall have the meanings given to them in this subsection
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unless the context clearly indicates otherwise:
"Department" shall mean the Department of Community and
Economic Development of the Commonwealth.
"Qualified tax collector" shall mean a person who holds a
current valid certificate of qualification issued by the
Department of Community and Economic Development.
"Tax collector" shall mean a person duly elected or appointed
to collect real property taxes levied by a political
subdivision, other than a county, including the following:
(1) A tax collector in a borough, incorporated town or
township of the first or second class.
(2) A treasurer of a city of the third class in that
person's capacity as tax collector.
(3) An employe or official who has been designated to
collect real property taxes in a municipality, other than a
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 4.5. Criminal History Record Information.--(a) An
individual filing a nomination petition or papers for the office
of tax collector to the county board of elections under the act
of June 3, 1937 (P.L.1333, No.320), known as the "Pennsylvania
Election Code," shall include the following information obtained
within one year prior to filing the petition or papers:
(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
criminal history record information), a report of criminal
history record information from the Pennsylvania State Police.
The dissemination of criminal history record information to an
individual filing a nomination petition or papers for the office
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of tax collector shall be governed by 18 Pa.C.S. § 9121(b) (2)
(relating to general regulations).
(2) If an individual filing a nomination petition or papers
who for the two years immediately preceding the filing of the
petition or papers has not been a resident of this Commonwealth,
the individual shall submit a report of Federal criminal history
record information obtained pursuant to 28 CFR Pt. 16, Subpt. C
(relating to production of FBI identification records in
response to written requests by subjects thereof).
(3) An individual who is elected to the office of tax
collector for the term of office beginning January 1, 2016,
shall submit the information required under paragraph (1) or (2)
to the municipality for which the tax collector was elected
before the individual is scheduled to take the oath of office as
prescribed by law. If the tax collector does not submit the
required information before the date the individual is scheduled
to take the oath, the office of tax collector shall be deemed
vacant.
(a.1) An individual whose name did not appear on the ballot
but has received sufficient votes under section 1405 of the
"Pennsylvania Election Code" to be issued a certificate of
election by the county board of elections as the successful
candidate for the office of tax collector shall, within thirty
days of the certification, provide to the county board of
elections the following information obtained within one year
prior to certification by the county board of elections:
(1) In accordance with 18 Pa.C.S. Ch. 91, a report of
criminal history record information from the Pennsylvania State
Police. The dissemination of criminal history record information
to an individual certified by the county board of elections for
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the office of tax collector shall be governed by 18 Pa.C.S. §
9121(b)(2).
(2) If an individual who for the two years immediately
preceding certification by the county board of elections for the
office of tax collector has not been a resident of this
Commonwealth, the individual shall submit a report of Federal
criminal history record information obtained pursuant to 28 CFR
Pt. 16, Subpt. C.
(a.2) An individual who is appointed to fill a vacancy in
the office of tax collector shall provide to each taxing
district served by that collector the following information
obtained within thirty days of appointment:
(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to
criminal history record information), a report of criminal
history record information from the Pennsylvania State Police.
The dissemination of criminal history record information to an
individual appointed to the office of tax collector shall be
governed by 18 Pa.C.S. § 9121(b)(2) (relating to general
regulations).
(2) If an individual is appointed to the office of tax
collector who for the two years immediately preceding the
appointment has not been a resident of this Commonwealth, the
individual shall submit a report of Federal criminal history
record information obtained pursuant to 28 CFR Pt. 16, Subpt. C
(relating to production of FBI identification records in
response to written requests by subjects thereof).
(a.3) An individual appointed to collect taxes under an
agreement provided by sections 4.2 and 4.4 shall not be subject
to the criminal history requirements of this section.
(b) (1) The criminal history record information received by
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the county board of elections under (a) or (a.1) shall be
considered a part of the nomination petition or papers in
accordance with section 308 of the "Pennsylvania Election Code."
A Social Security number or other personal identification
information under section 708(b)(6)(i) of the act of February
14, 2008 (P.L.6, No.3), known as the "Right-to-Know Law," [may]
shall be redacted from the criminal history record
information[.] prior to being released pursuant to a request
under the "Right-to-Know Law."
(2) The criminal history record information received by a
taxing district under subsection (a.2) shall be subject to the
"Right-to-Know Law." A Social Security number or other personal
identification information under section 708(b)(6)(i) of the
"Right-to-Know Law" shall be redacted from the criminal history
record information prior to being released pursuant to a request
under the "Right-to-Know Law."
[(c) The Pennsylvania State Police may charge the individual
a fee in accordance with 18 Pa.C.S. § 9161 (relating to duties
of the Attorney General) to conduct the criminal record check
required under subsections (a)(1) and (a.1)(1). The Pennsylvania
State Police may charge a fee of not more than the established
charge by the Federal Bureau of Investigation and associated
processing fees under the current State contract for the
criminal history record check required under subsections (a)(2)
and (a.1)(1).]
(d) An individual who fails to meet the applicable
requirements under [subsections (a) and] subsection (a) or (a.1)
shall not be qualified to hold the office of tax collector.
(e) In no case shall an individual submit a nomination
petition or papers for the office of tax collector if the
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individual's criminal history record information indicates the
individual has been convicted of any of the following:
(1) An offense under any of the following:
(i) 18 Pa.C.S. Ch. 35 (relating to burglary and other
criminal intrusion).
(ii) 18 Pa.C.S. Ch. 37 (relating to robbery).
(iii) 18 Pa.C.S. Ch. 39 (relating to theft and related
offenses).
(iv) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent
practices).
(v) 18 Pa.C.S. Pt. II Art. E (relating to offenses against
public administration).
(vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and
similar offenses).
(2) A Federal or out-of-State offense similar in nature to
the offenses listed in clause (1).
(f) An objection to the nomination petition based on the
conditions outlined in subsection (e) may be filed in accordance
with section 977 of the "Pennsylvania Election Code."
(g) No member of a county board of elections shall be held
civilly liable for any action directly related to good faith
compliance with this section.
(h) As used in this section, the term "tax collector" shall
have the same meaning as in section [4.1] 4.6.
Section 3. The act is amended by adding a section to read:
Section 4.6. Permanent Basic and Continuing Education
Programs for Tax Collectors.--(a) The department, in
consultation with the Pennsylvania State Tax Collectors'
Association and four tax collectors selected by the department
who are not members of a Statewide association and are selected
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from different regions of this Commonwealth, shall adopt and
implement programs of basic training, examination and
qualification of tax collectors and of continuing education to
be met by persons qualified as tax collectors as condition for
renewal. The department may contract with a third party to
provide the basic training, examination, qualification and
continuing education.
(b) (1) The basic training program shall include, but not
be limited to, the following courses:
(i) Procedures for collecting taxes.
(ii) This act and other statutes related to the imposition
and collection of taxes.
(iii) Auditing.
(iv) Accounting.
(v) Ethics.
(vi) Computerization.
(vii) Recent court decisions affecting the imposition and
collection of taxes.
(2) As a prerequisite to taking a qualification examination,
the individual shall complete the basic training program
authorized by the department.
(3) (i) After successfully completing the basic training
program, an individual shall sit for the qualification
examination relating to the basic training program.
(ii) No individual shall obtain qualification unless that
individual has passed a basic qualification examination.
(iii) An individual who passes the basic qualification
examination shall be known as a Pennsylvania qualified municipal
collector.
(c) The department shall:
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(1) Make certain a Pennsylvania qualified municipal
collector certificate is issued to an individual who passes the
basic qualification examination. The certificate shall expire
four years from the date of issuance but may be renewed for
subsequent terms upon the completion of mandatory continuing
education in accordance with subsection (i).
(2) Maintain a register that lists all Pennsylvania
qualified municipal collectors. The register shall be open to
public inspection and copying upon payment of a nominal fee.
(3) Provide once each year a list of all Pennsylvania
qualified municipal collectors on the department's World Wide
Web site.
(4) Determine and approve reasonable fees for the training
program and for testing and qualification. The individual shall
bear the cost of the program, testing and qualification unless
the political subdivision agrees to pay for the cost in whole or
in part.
(5) Develop, implement and maintain an online training and
testing program as an alternative option for individuals in lieu
of in-classroom instruction and testing. The department may
provide the training via compact disc. The testing shall be
conducted in an online or a classroom setting. Nothing in this
clause shall preclude the department from contracting with a
third party to develop, implement or maintain the online
training or testing program or to develop, produce or distribute
the training compact disc.
(d) It shall be unlawful on or after the effective date of
this subsection for any individual to hold himself out as being
qualified in training under this section unless the individual
holds a current, valid certificate.
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(e) (1) Except as provided in clause (3), before taking the
oath of office, an individual elected to the office of tax
collector shall complete the basic training program provided by
the department and pass the basic qualification examination in
accordance with this section. Upon successful completion of the
basic qualification examination, the individual shall provide a
copy of his Pennsylvania qualified municipal collector
certificate to the municipal secretary or clerk of the
municipality for which the individual has been elected.
(2) Except as provided in clause (3), it shall be a
qualification of office for an individual elected to the office
of tax collector to become a Pennsylvania qualified municipal
collector before taking the oath of office for the office of tax
collector. No individual shall become a tax collector if the
individual is not a Pennsylvania qualified municipal collector
on the date he is scheduled to take the oath of office as
prescribed by law. If an individual is not a Pennsylvania
qualified municipal collector on the date he is scheduled to
take the oath, the office of tax collector shall be deemed
vacant.
(3) (i) If an individual is appointed to fill a vacancy in
the office of tax collector, the individual shall have sixty
days to become a Pennsylvania qualified municipal collector. If
the appointee fails to become a Pennsylvania qualified municipal
collector within the time required, the office shall be deemed
vacant.
(ii) Notwithstanding subclause (i), and if there is less
than one year remaining in the term of the office of tax
collector when a vacancy occurs in the office, the individual
appointed as tax collector is not required to become a
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Pennsylvania qualified municipal collector.
(4) A tax collector subject to clause (3)(ii) that seeks
reelection to the office of tax collector for a subsequent term
must become a Pennsylvania qualified municipal collector.
(5) Nothing in this section shall preclude an individual
from retaking the qualification examination prior to taking the
oath of office for the office of tax collector if the individual
failed the qualification examination on a prior attempt.
(f) This section shall not preclude filling a vacancy in the
office of tax collector by:
(1) A municipality entering into an agreement with the
county commissioners under section 4.4 for the county treasurer
to collect the taxes levied by the municipality.
(2) A taxing district forming a joint tax collection
district in accordance with section 4.2.
(3) Any other method of filling a vacancy in the office of
tax collector provided by law.
(g) For the purposes of this section, a county treasurer who
collects taxes for a municipality in accordance with an
agreement under section 4.4 shall not be considered a tax
collector under this section.
(h) (1) A tax collector in office on the effective date of
this subsection shall be considered a Pennsylvania qualified
municipal collector under this section and issued a Pennsylvania
qualified municipal collector certificate by the department and
added to the list of Pennsylvania qualified municipal
collectors.
(2) The provision of clause (1) shall only apply to the
basic qualification exam. Tax collectors subject to clause (1)
shall be required to participate in the continuing education
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program.
(3) A tax collector subject to clause (1) who is not
reelected for the office of tax collector for the term
immediately subsequent to the current term, but is reelected for
the office of tax collector for a later term, shall be subject
to the requirements of this section.
(4) A tax collector subject to clause (1) who is not
reelected for the office of tax collector for the term
immediately subsequent to the current term but has maintained
their continuous status as a Pennsylvania qualified municipal
collector shall not be required to retake the basic
qualification examination again when retaking office.
(i) Each Pennsylvania qualified municipal collector shall be
required to obtain six hours of mandatory continuing education
during his term of office.
(j) The topics for continuing education shall include, but
not be limited to, the following:
(1) Accounting.
(2) Auditing.
(3) Computerization.
(4) Ethics.
(5) Procedures for collecting taxes.
(6) Recent court decisions affecting the imposition and
collection of taxes.
(7) The local tax collection laws and other statutes related
to the imposition and collection of taxes.
(k) The department shall inform Pennsylvania qualified
municipal collectors of the continuing education requirement
upon issuance of certificates.
(K.1) THE PENNSYLVANIA STATE TAX COLLECTORS' ASSOCIATION AND
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ANY OTHER ORGANIZATION OR INDIVIDUAL MAY OFFER CONTINUING
EDUCATION COURSES. EACH COURSE OFFERED SHALL BE REVIEWED AND
APPROVED BY THE DEPARTMENT TO ENSURE THE COURSE COMPLIES WITH
THE CRITERIA IN SUBSECTION (J).
(l) (1) Renewal of qualification shall be completed prior
to the tax collector's final year in office, upon completion of
continuing education requirements as set forth in this section.
The collectors shall bear the cost of the program and
qualification unless the municipality agrees to pay for the cost
in whole or in part.
(2) The department shall issue a renewed Pennsylvania
qualified municipal collector certificate to each tax collector
upon the tax collector's successful completion of the continuing
education requirements.
(m) Within thirty days of the department issuing a renewed
Pennsylvania qualified municipal collector certificate to a tax
collector, the tax collector shall provide a copy of the renewed
Pennsylvania qualified municipal collector certificate to the
municipal secretary or clerk of the municipality for which the
tax collector was elected.
(n) Completion of the requirements in subsection (m) is
considered a qualification of office and if the tax collector
fails to successfully complete the continuing education
requirements or provide a copy of the Pennsylvania qualified
municipal collector certificate to the municipal secretary or
clerk within thirty days of the department's issuance of the
certificate, the tax collector shall be deemed ineligible to be
placed on the ballot for the office of tax collector at the end
of the tax collector's current term of office.
(o) The department shall bear the costs of subsections (c)
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(5), (h)(1) and (l)(2) and their requirements. The Governor
shall annually recommend an appropriation to the General
Assembly from the General Fund in an amount sufficient to cover
the costs incurred by the department in carrying out the
certification and training program.
(p) Five years after the effective date of this section, the
department shall review the program of basic and continuing
education and provide the General Assembly with a report
detailing any findings and recommendations on the program. The
review shall be conducted in consultation with the following:
(1) The Pennsylvania State Association of Township
Supervisors.
(2) The Pennsylvania State Association of Township
Commissioners.
(3) The Pennsylvania Municipal League.
(4) The Pennsylvania State Association of Boroughs.
(5) The County Commissioners Association of Pennsylvania.
(6) The Pennsylvania School Boards Association.
(7) The Pennsylvania State Tax Collectors Association.
(8) Five tax collectors who are not members of a Statewide
tax collectors association. Individuals under this clause shall
be selected by the department from various types and sizes of
municipalities and from different geographical regions of this
Commonwealth.
(q) The following words and phrases when used in this
section shall have the meanings given to them in this subsection
unless the context clearly indicates otherwise:
"Department" shall mean the Department of Community and
Economic Development of the Commonwealth.
"Pennsylvania qualified municipal collector" shall mean a
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person who holds a current valid certificate of qualification
issued by the Department of Community and Economic Development.
"Tax collector" shall mean a person duly elected or appointed
to collect real property taxes levied by a political
subdivision, other than a county, including the following:
(1) A tax collector in a borough, incorporated town or
township of the first or second class.
(2) A treasurer of a city of the third class in that
person's capacity as tax collector.
(3) An employe or official who has been designated to
collect real property taxes in a municipality, other than a
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) (1) 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.
(2) The surety bond entered into by the tax collector
pursuant to section 4 shall also be deemed to cover all taxes
collected by a deputy tax collector appointed under this
section. Any claims made on the bond arising from the actions of
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a deputy tax collector shall become the responsibility of the
tax collector.
(b) [At] NOTWITHSTANDING SUBSECTION (A), 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 MUNICIPALITY FOR WHICH THE TAX COLLECTOR WAS ELECTED
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] THE deputy tax
collector shall collect and settle taxes for the duration of the
tax collector's incapacitation[. as] OR AS PROVIDED IN
SUBSECTION (C). 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.
(B) [AT] NOTWITHSTANDING SUBSECTION (A), AT A MINIMUM AT THE
BEGINNING OF THE TAX COLLECTOR'S TERM, A TAX COLLECTOR SHALL,
WITH THE APPROVAL OF A [TAXING DISTRICT] MUNICIPALITY FOR WHICH
THE TAX COLLECTOR WAS ELECTED 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,
UNLESS THE TAXING DISTRICT DETERMINES ACTION UNDER SECTION 4.2
OR 4.4 IS NECESSARY OR AS PROVIDED IN SUBSECTION (C). AS USED IN
THIS SUBSECTION, THE TERM "INCAPACITATION" SHALL MEAN
TEMPORARILY OR PERMANENTLY IMPAIRED BY REASON OF PHYSICAL
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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.
(c) (1) It shall be a qualification of office for a tax
collector to have the capacity to collect and settle taxes. If a
tax collector does not meet this qualification, the deputy tax
collector as provided in subsection (b) shall collect and settle
taxes for the duration of the incapacitation.
(2) Nothing in this subsection shall be construed to
preclude a quo warranto action regarding the incapacitated tax
collector's right to hold office.
(d) A tax collector shall provide a copy of the appointment
of the deputy appointed pursuant to subsection (b) to each
taxing district served by the tax collector.
(e) Any vacancy in the office of tax collector shall be
filled as otherwise provided in law.
(f) The deputy tax collector appointed under this subsection
shall not be an immediate family member of the tax collector.
As used in this subsection, the term "immediate family member"
shall mean a spouse, child, stepchild, parent, stepparent,
grandparent, grandchild, brother, stepbrother, sister,
stepsister or like relative-in-law of a tax collector.
Section 5. All other acts and parts of acts are repealed
insofar as they are inconsistent with this act.
Section 6. 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.
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Section 7. This act shall take effect as follows:
(1) The amendment of section 4.1 of the act shall take
effect October 22, 2015.
(2) The amendment or addition of sections 4.5(h) and 4.6
of the act shall take effect January 1, 2017.
(3) The remainder of this act shall take effect
immediately.
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