SENATE AMENDED
PRIOR PRINTER'S NOS. 649, 1149 PRINTER'S NO. 1798
No. 594 Session of 1977
INTRODUCED BY MESSRS. FRYER, MORRIS, COLE, WEIDNER, RUGGIERO,
GARZIA, MELUSKEY, LIVENGOOD, SCHEAFFER, LEVI AND CALTAGIRONE,
MARCH 14, 1977
SENATOR LEWIS, LOCAL GOVERNMENT, IN SENATE, AS AMENDED,
JULY 15, 1977
AN ACT
1 Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2 "An act relating to the collection of taxes levied by
3 counties, county institution districts, cities of the third
4 class, boroughs, towns, townships, certain school districts
5 and vocational school districts; conferring powers and
6 imposing duties on tax collectors, courts and various
7 officers of said political subdivisions; and prescribing
8 penalties," authorizing the county commissioners to require
9 joint bidding of bonds for tax collectors.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Subsections (a) and (b) of section 4, act of May <--
13 25, 1945 (P.L.1050, No.394), known as the "Local Tax Collection
14 Law," amended June 5, 1947 (P.L.453, No.205) and subsection (b)
15 amended May 8, 1947 (P.L.172, No.75), May 22, 1953 (P.L.213,
16 No.24) and July 13, 1953 (P.L.411, No.90), are amended and the
17 section is amended by adding a subsection to read:
18 SECTION 1. SECTION 4, ACT OF MAY 25, 1945 (P.L.1050, <--
19 NO.394), KNOWN AS THE "LOCAL TAX COLLECTION LAW," AMENDED JUNE
20 5, 1947 (P.L.453, NO.205), SUBSECTION (B) AMENDED MAY 8, 1947
1 (P.L.172, NO.75), MAY 22, 1953 (P.L.213, NO.24), AND JULY 13,
2 1953 (P.L.411, NO.90), SUBSECTION (B.1) AMENDED JULY 13, 1953
3 (P.L.411, NO.90), SUBSECTIONS (C) AND (E) AMENDED MAY 22, 1953
4 (P.L.213, NO.24), SUBSECTION (D) AMENDED MAY 9, 1949 (P.L.973,
5 NO.277), SUBSECTION (G) AMENDED JUNE 27, 1968 (P.L.276, NO.132),
6 IS AMENDED TO READ:
7 Section 4. Bonds of Tax Collectors.--(a) In cities of the
8 third class and in townships of the first class the treasurer,
9 as tax collector for the various taxing districts, shall give
10 bond secured and conditioned as provided by the laws relating to
11 such cities and townships. The board of commissioners of any
12 county by resolution adopted no later than November 1 of the
13 prior year may authorize and require for the following year the <--
14 joint bidding by the board of commissioners of bonds for all tax
15 collectors for the county and for townships of the first class. <--
16 Cities of the third class AND TOWNSHIPS OF THE FIRST CLASS may <--
17 join in joint bidding with other municipalities for bonds of tax
18 collectors. The joint bidding of the bonds shall be subject to
19 all provisions of this act not inconsistent with the requirement
20 of joint bidding.
21 (b) In boroughs, towns and townships of the second class,
22 the elected tax collector shall be the collector of borough,
23 town or township taxes, as the case may be, and of county,
24 county institution district, school district and vocational
25 school district taxes. He shall, before he enters upon the
26 duties of his office, take and subscribe an oath of office and
27 file the same in the office of the clerk of the court of
28 [quarter sessions] common pleas of the county. He shall enter
29 into one surety bond to the Commonwealth for all taxes to be
30 collected by him, in an amount to be fixed by the court of
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1 [quarter sessions] common pleas of the county, which amount
2 shall never exceed the estimated amount of taxes charged in the
3 duplicates to be delivered to him in one year. Such bond may, at
4 the option of the tax collector, be an annual bond or may cover
5 the full term of office for which the tax collector shall have
6 been elected. Such bond shall have thereon at least one bonding
7 company, and the sufficiency of the sureties on the bond shall
8 be approved by the court of [quarter sessions] common pleas at
9 any time prior to the delivery of a tax duplicate to the tax
10 collector. The bond shall be filed in the office of the clerk of
11 the court of [quarter sessions] common pleas on or before the
12 fifteenth day of March of the year in which the tax collector
13 qualifies for office and annually thereafter, except where the
14 first bond given by the tax collector covers the full term of
15 office for which he was elected. Should any of the taxing
16 districts be of the opinion, at any time, that the bond given by
17 the tax collector is not sufficient in amount, or as to the
18 surety thereon, the said taxing district may apply to the court
19 by petition to have the tax collector furnish additional bond in
20 the manner provided by this section. Thereupon the tax collector
21 shall furnish such additional bond, if any, as the court of
22 [quarter sessions] common pleas may prescribe, but not exceeding
23 the limitation as to the amount hereinbefore prescribed:
24 Provided, That where taxes for borough purposes are collected by
25 an appointee of council the bond shall be as may be prescribed
26 by council. The board of commissioners of any county by
27 resolution adopted no later than November 1 of the prior year
28 may authorize and require for the following year the joint <--
29 bidding by the board of commissioners of bonds for all tax
30 collectors for the county. and for boroughs, BOROUGHS, <--
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1 incorporated towns and townships of the second class, and school
2 districts and vocational school districts within the county MAY <--
3 JOIN IN JOINT BIDDING WITH OTHER MUNICIPALITIES FOR BONDS OF TAX
4 COLLECTORS. The joint bidding of the bonds shall be subject to
5 all provisions of this act not inconsistent with the requirement
6 of joint bidding.
7 * * * <--
8 (B.1) IN BOROUGHS, TOWNS AND TOWNSHIPS OF THE SECOND CLASS, <--
9 AND AFTER THE THIRTY-FIRST DAY OF DECEMBER, ONE THOUSAND NINE
10 HUNDRED FIFTY-THREE, IN TOWNSHIPS OF THE FIRST CLASS, THE
11 PREMIUM ON THE BOND SHALL BE PAID BY THE RESPECTIVE TAXING
12 DISTRICTS. EACH TAXING DISTRICT SHALL BE LIABLE TO PAY THAT
13 PERCENTAGE OF THE BOND PREMIUM AS THE TOTAL TAXES CHARGED IN THE
14 DUPLICATE OF THE TAXING DISTRICT BEARS TO THE TOTAL TAXES
15 CHARGED IN THE DUPLICATE OF ALL OF THE TAXING DISTRICTS. IN ANY
16 CASE WHERE A TAX COLLECTOR IS REQUIRED TO FURNISH ADDITIONAL
17 BOND THE PREMIUM ON SUCH ADDITIONAL BOND SHALL BE PAID BY THE
18 TAXING DISTRICT WHICH PETITIONED THE COURT FOR THE ADDITIONAL
19 BOND. PRIOR TO THE FIRST DAY OF JANUARY, ONE THOUSAND NINE
20 HUNDRED FIFTY-FOUR, WHERE THE SURETY ON A TAX COLLECTOR'S BOND
21 IN A TOWNSHIP OF THE FIRST CLASS IS A BONDING COMPANY, ANY
22 TAXING DISTRICT MAY PAY ITS PERCENTAGE OF THE BOND PREMIUM AS
23 ABOVE PROVIDED.
24 (C) IN BOROUGHS, TOWNS AND TOWNSHIPS OF THE SECOND CLASS,
25 THE CONDITION OF THE BOND SHALL BE THAT THE COLLECTOR AS TAX
26 COLLECTOR FOR THE BOROUGH, TOWN OR TOWNSHIP, AS THE CASE MAY BE,
27 AND FOR THE COUNTY, THE COUNTY INSTITUTION DISTRICT, SCHOOL
28 DISTRICT AND VOCATIONAL SCHOOL DISTRICT SHALL ACCOUNT FOR AND
29 PAY OVER ALL TAXES, PENALTIES AND INTEREST RECEIVED AND
30 COLLECTED BY HIM TO THE TAXING DISTRICTS ENTITLED THERETO.
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1 (D) THE TAX COLLECTOR OF BOROUGHS, TOWNS AND TOWNSHIPS OF
2 THE SECOND CLASS AND HIS SURETIES SHALL BE DISCHARGED FROM
3 FURTHER LIABILITY ON HIS BOND FOR THE TAXES CHARGED IN A
4 DUPLICATE DELIVERED TO HIM AS SOON AS ALL TAX ITEMS CONTAINED IN
5 THE SAID DUPLICATE ARE EITHER--(1) COLLECTED AND PAID OVER TO
6 THE PROPER TAXING DISTRICT; OR (2) CERTIFIED TO THE TAXING
7 AUTHORITY FOR ENTRY AS LIENS IN THE OFFICE OF THE PROTHONOTARY;
8 OR (3) RETURNED TO THE COUNTY COMMISSIONERS FOR SALE OF THE REAL
9 ESTATE BY THE COUNTY TREASURER; OR (4) IN THE CASE OF
10 OCCUPATION, POLL AND PER CAPITA AND PERSONAL PROPERTY TAXES
11 ACCOUNTED FOR BY THE PAYMENT OVER, OR BY EXONERATION, WHICH
12 SHALL BE GRANTED BY THE TAXING DISTRICT UPON OATH OR AFFIRMATION
13 BY THE TAX COLLECTOR THAT HE HAS COMPLIED WITH SECTION TWENTY OF
14 THIS ACT: PROVIDED, HOWEVER, THAT THE TAX COLLECTOR AND HIS
15 SURETIES SHALL NOT BE DISCHARGED OF THEIR LIABILITY UNDER THE
16 PROVISIONS OF THIS SUBSECTION IF THE TAX COLLECTOR HAS IN FACT
17 COLLECTED SUCH TAXES BUT HAS FAILED TO PAY THE SAME OVER TO THE
18 PROPER TAXING DISTRICT.
19 (E) THE BOND GIVEN BY A BOROUGH, TOWN OR TOWNSHIP TAX
20 COLLECTOR SHALL BE FOR THE USE OF THE BOROUGH, TOWN OR TOWNSHIP,
21 AS THE CASE MAY BE, AND FOR THE COUNTY, THE COUNTY INSTITUTION
22 DISTRICT, SCHOOL DISTRICT AND VOCATIONAL SCHOOL DISTRICT.
23 (F) IN CASE WHERE A TAX COLLECTOR SHALL BE APPOINTED IN A
24 BOROUGH, TOWN OR TOWNSHIP OF THE SECOND CLASS TO FILL A VACANCY
25 IN SAID OFFICE, OR WHERE THE ELECTED TAX COLLECTOR SHALL HAVE
26 FAILED TO QUALIFY, OR TO FURNISH BOND, OR WHERE A TAX COLLECTOR
27 SHALL HAVE FAILED TO SETTLE A DUPLICATE, AS PROVIDED IN SECTION
28 THIRTY-ONE OF THIS ACT, THE PERSON APPOINTED IN ACCORDANCE WITH
29 EXISTING LAWS, INCLUDING AN INDIVIDUAL, CORPORATION OR THE
30 COUNTY TREASURER TO COLLECT SUCH TAXES, SHALL GIVE BOND SECURED
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1 AND CONDITIONED AS ABOVE PROVIDED; WHERE A TOWNSHIP OF THE
2 SECOND CLASS OR A SCHOOL DISTRICT SHALL IN SUCH CASES EXERCISE
3 ITS POWER TO APPOINT A SEPARATE TAX COLLECTOR TO COLLECT ITS
4 TAXES, SUCH APPOINTEE SHALL GIVE BOND SECURED AND CONDITIONED AS
5 ABOVE PROVIDED.
6 (G) THE BOND OF ANY COUNTY TREASURER IN COUNTIES OF THE
7 THIRD, FOURTH, FIFTH AND SIXTH CLASS SHALL BE FIXED BY THE
8 COUNTY COMMISSIONERS. THE PREMIUM ON ANY SUCH BOND SHALL BE PAID
9 BY THE COUNTY. THE CONDITION OF THE BOND SHALL BE THAT THE
10 COUNTY TREASURER, AS COLLECTOR OF TAXES FOR THE COUNTY AND
11 COUNTY INSTITUTION DISTRICT IN THIRD CLASS CITIES, HE SHALL
12 ACCOUNT FOR AND PAY OVER ALL TAXES, PENALTIES AND INTEREST
13 RECEIVED AND COLLECTED BY HIM TO THE COUNTY AND COUNTY
14 INSTITUTION DISTRICT. THE COUNTY TREASURER IN THIRD, FOURTH,
15 FIFTH AND SIXTH CLASS COUNTIES AND HIS SURETIES SHALL BE
16 DISCHARGED FROM FURTHER LIABILITY ON HIS BOND FOR THE TAXES
17 CHARGED IN A DUPLICATE DELIVERED TO HIM AS SOON AS ALL TAX ITEMS
18 CONTAINED IN THE SAID DUPLICATE ARE EITHER (1) COLLECTED AND
19 PAID OVER TO THE COUNTY, OR (2) CERTIFIED TO THE COUNTY
20 COMMISSIONERS FOR ENTRY AS LIENS IN THE OFFICE OF THE
21 PROTHONOTARY OR AS CLAIMS IN THE TAX CLAIM BUREAU AS THE CASE
22 MAY BE, OR (3) RETURNED TO THE COUNTY COMMISSIONERS FOR SALE OF
23 THE REAL ESTATE BY THE COUNTY TREASURER, OR (4) IN THE CASE OF
24 OCCUPATION, POLL AND PER CAPITA AND PERSONAL PROPERTY TAXES
25 ACCOUNTED FOR BY THE PAYMENT OVER OR BY EXONERATION WHICH SHALL
26 BE GRANTED BY THE COUNTY COMMISSIONERS, UPON OATH OR AFFIRMATION
27 BY THE COUNTY TREASURER THAT HE HAS COMPLIED WITH SECTION TWENTY
28 OF THIS ACT: PROVIDED, THAT THE COUNTY TREASURER IN THIRD,
29 FOURTH, FIFTH AND SIXTH CLASS COUNTIES AND HIS SURETIES SHALL
30 NOT BE DISCHARGED OF THEIR LIABILITY UNDER THE PROVISIONS OF
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1 THIS SUBSECTION IF THE COUNTY TREASURER HAS IN FACT COLLECTED
2 SUCH TAXES BUT HAS FAILED TO PAY THE SAME OVER TO THE COUNTY.
3 THE BOND GIVEN BY A COUNTY TREASURER IN THIRD, FOURTH, FIFTH AND
4 SIXTH CLASS COUNTIES SHALL BE FOR THE USE OF THE COUNTY AND
5 COUNTY INSTITUTION DISTRICT.
6 (h) Notwithstanding any other act to the contrary, joint
7 bidding of bonds of tax collectors shall be subject to the
8 requirements of counties for advertising of bids for contracts
9 or purchases, except that the provisions relating to minimum
10 amount of expenditure shall not apply.
11 Section 2. This act shall take effect in 60 days.
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