PRINTER'S NO. 998
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
830
Session of
2015
INTRODUCED BY P. DALEY, THOMAS, SCHEMEL, COHEN, CALTAGIRONE,
MENTZER AND MURT, MARCH 24, 2015
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MARCH 24, 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 collection by legal
representatives of deceased tax collectors.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 30 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, amended December
13, 1982 (P.L.1201, No.275), is amended to read:
Section 30. Collection of Taxes by Legal Representatives of
Deceased Collector.--The executors or administrators of any
deceased tax collector, except a treasurer of a city of the
third class and except a county treasurer of any county of the
third, fourth, fifth, sixth, seventh or eighth class designated
to collect county and institution district taxes in cities of
the third class, and except a county treasurer of any county of
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the fourth, fifth, sixth, seventh and eighth class designated to
collect county taxes in municipalities existing or organized
under the act of April 13, 1972 (P.L.184, No.62), known as the
"Home Rule Charter and Optional Plans Law," that have eliminated
the elective office of tax collector, shall have the same powers
to enforce collection of, and to settle unpaid taxes as the
collector would have if living, and for [that purpose] those
purposes, may employ a suitable person to act for them in the
execution of the warrants with all the powers possessed by the
deceased collector.
Section 2. This act shall take effect in 60 days.
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