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PRINTER'S NO. 2172
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1647
Session of
2019
INTRODUCED BY EMRICK, BARRAR, CIRESI, T. DAVIS, DUNBAR, FREEMAN,
GILLEN, GREINER, HAHN, HELM, JAMES, KNOWLES, MACKENZIE,
MILLARD, MOUL, NEILSON, PICKETT, PYLE, RYAN, SIMMONS AND
ZIMMERMAN, JUNE 18, 2019
REFERRED TO COMMITTEE ON FINANCE, JUNE 18, 2019
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 effect of failure to
receive tax notice and for collection and payment over of
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 7 and 25 of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law, are
amended to read:
Section 7. Effect of Failure to Receive Tax Notice.--(a)
Failure to receive notice shall not relieve any taxpayer from
the payment of any taxes imposed by any taxing district, and
such taxpayer shall be charged with his taxes as though he had
received notice.
(b) If any taxpayer fails to receive notice during the first
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year of occupancy, such taxpayer may request that the taxing
district waive any penalties that may be applied according to
this act. The tax collector of such taxing district shall waive
all penalties applied under section 10 by such taxing district
after being provided with a copy of such taxpayer's deed showing
the date of the property transfer, and such taxpayer shall be
responsible for all remaining taxes.
Section 25. Collection and Payment Over of Taxes.--(a) The
tax collector shall keep a correct account of all moneys
collected by him as taxes under the authority of any duplicate
or duplicates in his possession. He shall mark "paid" on each
duplicate, at the name of each taxable, the amount of taxes paid
and the date on which payment was made.
(b) The tax collector shall on or before the tenth day of
each month, or more frequently if required by ordinance or
resolution of the taxing district, provide a true, verified
statement, in writing on a form approved by the Department of
Community and Economic Development, to the secretary or clerk of
the taxing district or, in the case of cities of the third
class, to the director of accounts and finance for all taxes
collected for such taxing district during the previous month or
period, giving the names of taxables, the amount collected from
each, along with discounts granted or penalties applied, if any,
and the total amount of taxes received, discounts granted and
penalties applied. The tax collector shall include with each
statement made under this section a reconciled monthly tax
collector's report for each type of tax collected for each
taxing district. The report shall be reconciled from the tax
duplicates to the amount of taxes remaining to be collected. A
taxing district may require the elected tax collector to provide
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it with additional information supplementing that set forth on
the form approved by the Department of Community and Economic
Development.
(c) If a tax collector does not provide the statement,
including the reconciled reports, within the prescribed period,
the taxing district may impose a late filing fee in accordance
with this section. Such fee shall not exceed twenty dollars for
each day or part of a day, excluding Saturdays, Sundays and
holidays, for the first six days that a statement with
reconciled reports is overdue, and such fee shall not exceed ten
dollars for each day or part of a day, excluding Saturdays,
Sundays and holidays, for each day after such sixth day that a
statement with reconciled reports is overdue. The maximum fee
payable with respect to a single statement with reconciled
reports shall not exceed two hundred fifty dollars. If a taxing
district determines that there is a reasonable cause for failure
to timely file the statement with reconciled reports under this
section, the taxing district may waive the late filing fees. A
taxing district shall receive an overdue statement with
reconciled reports even if any late filing fee due has not been
paid, but the statement with reconciled reports shall not be
considered filed until all fees have been paid. No further late
filing fees shall be incurred, notwithstanding the fact that the
statement with reconciled reports is not considered filed.
(d) The tax collector shall pay over on or before the tenth
day of each month, or more often if required by ordinance or
resolution of the taxing district, to the treasurer of the
taxing district all moneys collected as taxes during the
previous month or period and take his receipt for the same.
(e) The tax collector shall, at any time on demand of any
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taxing district, exhibit any duplicate in his possession showing
the uncollected taxes as of any date.
(f) The tax collector as part of his verified statement to
the taxing district shall include details of any penalties
forgiven under section 7. The tax collector shall provide to the
taxing district the amount of penalties forgiven, the name of
the taxpayers who were granted forgiveness and the date of the
deed transfers.
Section 2. This act shall take effect in 60 days.
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