PRIOR PRINTER'S NO. 349

PRINTER'S NO. 1056

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

16

Session of

2017

INTRODUCED BY MACKENZIE, BARRAR, BLOOM, V. BROWN, DUNBAR,

FREEMAN, GABLER, GODSHALL, GREINER, HAHN, LAWRENCE, MALONEY,

McNEILL, B. MILLER, MURT, NEILSON, ORTITAY, PICKETT, RYAN,

"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 notices of taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

position and may include the name of the municipality for which

the tax collector was elected or appointed. No payment of taxes

shall be deposited into an account bearing only an individual's

name.

(2) An account opened under clause (1) may not be opened

using an individual's Social Security number.

(3) AN ACCOUNT OPENED UNDER CLAUSE (1) SHALL BE USED FOR

TAXES COLLECTED BY A TAX COLLECTOR UNDER THE ACT OF DECEMBER 31,

1965 (P.L.1257, NO.511), KNOWN AS "THE LOCAL TAX ENABLING ACT."

(b) Within 60 days of the effective date of this section,

payment of all taxes being collected by the joint tax collection

district shall be made, if the account includes the name of the

joint tax collection district and does not bear the name of an

individual.

(d) A county treasurer collecting taxes under an agreement

under section 4.4 may open one account to which payment of all

taxes being collected by the agreements shall be made, provided

that the account includes the name of an office, title or

position and does not bear the name of an individual.

Section 2. Section 6 of the act is amended to read:

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

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 , including the name of the account

established under section 5.2, but not in the name of an

individual only . 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

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