PRINTER'S NO. 1976

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

1419

Session of

2015

INTRODUCED BY GREINER, HEFFLEY, MILLARD, DIAMOND, TRUITT, FEE

AND COHEN, JUNE 28, 2015

REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JUNE 28, 2015

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for bonds of tax collectors,

for joint tax collection district and for collection of

municipal taxes by county treasurer; and providing for

abolishment of the office of tax collector.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 4(b) and (f) of the act of May 25, 1945

(P.L.1050, No.394), known as the Local Tax Collection Law,

county, county institution district, school district and

vocational school district taxes. He shall, before he enters

upon the duties of his office, take and subscribe an oath of

office and file the same in the office of the clerk of the court

of common pleas of the county. He shall enter into one surety

bond to the Commonwealth for all taxes to be collected by him,

in an amount to be fixed by the court of common pleas of the

county, which amount shall never exceed the estimated amount of

taxes charged in the duplicates to be delivered to him in one

year. Such bond may, at the option of the tax collector, be an

annual bond or may cover the full term of office for which the

the fifteenth day of March of the year in which the tax

collector qualifies for office and annually thereafter, except

where the first bond given by the tax collector covers the full

term of office for which he was elected or appointed. Should any

of the taxing districts be of the opinion, at any time, that the

bond given by the tax collector is not sufficient in amount, or

as to the surety thereon, the said taxing district may apply to

the court by petition to have the tax collector furnish

additional bond in the manner provided by this section.

Thereupon the tax collector shall furnish such additional bond,

prescribed by council. The board of commissioners of any county

by resolution adopted no later than November 1 of the prior year

may authorize and require for the following year the joint

bidding by the board of commissioners of bonds for all tax

collectors for the county and for boroughs, incorporated towns

and townships of the first or second class, and school districts

and vocational school districts within the county. The joint

bidding of the bonds shall be subject to all provisions of this

act not inconsistent with the requirement of joint bidding.

* * *

accordance with existing laws, including an individual,

corporation or the county treasurer to collect such taxes, shall

give bond secured and conditioned as above provided; where a

township of the first or second class or a school district shall

in such cases exercise its power to appoint a separate tax

collector to collect its taxes, such appointee shall give bond

secured and conditioned as above provided.

* * *

Section 4.6. Optional Alternative Tax Collection

Agreements.--(a) (1) Notwithstanding any other provision of

law and subject to subsection (b), a municipality may, by

ordinance, enter into an optional tax collection agreement with

a tax officer named by the municipality to be responsible for

the continued collection of all taxes previously collected by

the tax collector.

(2) The tax officer shall be one of the following:

(i) a tax bureau; or

(ii) the county treasurer, provided that the governing body

municipality and the governing body of the adjoining or

conveniently located taxing district enter into an agreement

that provides that the tax collector shall have the duties and

responsibilities of billing and collecting all taxes levied in

the municipality. Prior to entering into such agreement, the tax

collector must agree to collect taxes on behalf of the adjoining

or conveniently located taxing district; or

(iv) a private agency already defined as a tax officer under

the act of December 31, 1965 (P.L.1257, No.511), known as The

Local Tax Enabling Act; or

collected taxes that the municipality will abolish the office of

(4) When a tax officer is named under this section the

municipal treasurer shall have the authority to take receipt of

payment of taxes if the taxing officer is located outside of the

municipality.

(5) The optional alternative tax collection agreement shall

be deemed a professional services contract and not subject to

any competitive bidding process.

(b) The ordinance to enter into an optional tax collection

agreement shall take effect as follows:

(1) If the office of tax collector is vacant and the

municipality has named a tax officer prior to the effective date

of the ordinance entering into an optional tax collection

abolished at the end of the current tax collector's term at

which time the optional tax collection agreement shall take

effect.

(3) If the municipality enacts an ordinance to enter into an

optional tax collection agreement after the circulation of

petitions for the primary and an individual received enough

signatures to be placed on the ballot in the primary election

for the office of tax collector, the ordinance may not take

effect until the office of tax collector becomes vacant or the

individual that has been elected to the office of tax collector

duties of his office.

(d) (1) A tax officer appointed by the municipality shall

take the basic and continuing education requirements required by

this act.

(2) If the tax officer is an organization composed of

multiple people then at least one individual shall be designated

to comply with the basic and continuing education requirements

of this act.

(e) A tax officer shall name a deputy in accordance with

section 22(b).

tax collector on the ballot in that municipality.

(h) An optional alternative tax collection agreement entered

into by a governing body of a municipality shall not be required

to have a fixed duration and may be renegotiated or terminated

at any time by the governing body.

(i) (1) If at any time the municipality would like to end

its optional alternative tax collection agreement, the

municipality shall provide written notice to the tax officer,

the taxing district and the county board of elections that it

plans to end the optional alternative tax collection agreement.

(3) The tax officer shall continue to collect taxes until a

tax collector has been elected and sworn into office.

Section 3. This act shall take effect in 60 days.