HOUSE AMENDED
PRIOR PRINTER'S NOS. 706, 2120 PRINTER'S NO. 2254
No. 679 Session of 1981
INTRODUCED BY CORMAN AND STAUFFER, APRIL 7, 1981
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
NOVEMBER 23, 1982
AN ACT
1 Amending the act of August 9, 1955 (P.L.323, No.130), entitled
2 "An act relating to counties of the third, fourth, fifth,
3 sixth, seventh and eighth classes; amending, revising,
4 consolidating and changing the laws relating thereto,"
5 authorizing the billing and collection of taxes in home rule
6 municipalities.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. Subsections (a) and (b) of section 1701.1, act of
10 August 9, 1955 (P.L.323, No.130), known as "The County Code,"
11 amended June 25, 1968 (P.L.257, No.121), are amended AND <--
12 SUBSECTIONS ARE ADDED to read:
13 Section 1701.1. Billing and Collection of Third, Fourth,
14 Fifth [and] Sixth, Seventh and Eighth Class County Taxes.--(a)
15 The county commissioners of each county of the third, fourth,
16 fifth [and] sixth , seventh and eighth class may, by resolution,
17 provide for the billing and collecting of all county and county
18 institution district taxes levied within a third class city or a <--
1 municipality existing or organized under the act of April 13,
2 1972 (P.L.184, No.62), known as the "Home Rule Charter and
3 Optional Plans Law," THAT HAS ELIMINATED THE ELECTIVE OFFICE OF <--
4 TAX COLLECTOR, by the authorities empowered to levy such taxes.
5 (A.1) THE COUNTY COMMISSIONERS OF EACH COUNTY OF THE FOURTH, <--
6 FIFTH, SIXTH, SEVENTH AND EIGHTH CLASS MAY, BY RESOLUTION,
7 PROVIDE FOR THE BILLING AND COLLECTION OF ALL COUNTY TAXES IN
8 MUNICIPALITIES EXISTING OR ORGANIZED UNDER THE ACT OF APRIL 13,
9 1972 (P.L.184, NO.62), KNOWN AS THE "HOME RULE CHARTER AND
10 OPTIONAL PLANS LAW," THAT HAVE ELIMINATED THE ELECTIVE OFFICE OF
11 TAX COLLECTOR, BY THE AUTHORITIES EMPOWERED TO LEVY SUCH TAXES.
12 (b) In counties of the third, fourth, fifth [and] sixth,
13 seventh and eighth class in which the county commissioners
14 provide, by resolution, for the billing and collection of all
15 county and county institution district taxes levied in third
16 class cities, or a municipality existing or organized under the <--
17 act of April 13, 1972 (P.L.184, No.62), known as the "Home Rule
18 Charter and Optional Plans Law," THAT HAS ELIMINATED THE <--
19 ELECTIVE OFFICE OF TAX COLLECTOR, the county commissioners shall
20 have the power and authority by resolution, to vest in the
21 county treasurer the duties and responsibilities of billing and
22 collecting county and county institution district taxes.
23 (B.1) IN COUNTIES OF THE FOURTH, FIFTH, SIXTH, SEVENTH AND <--
24 EIGHTH CLASS IN WHICH THE COUNTY COMMISSIONERS PROVIDE, BY
25 RESOLUTION, FOR THE BILLING AND COLLECTION OF ALL COUNTY TAXES
26 LEVIED IN MUNICIPALITIES EXISTING AND ORGANIZED UNDER THE "HOME
27 RULE CHARTER AND OPTIONAL PLANS LAW," THAT HAVE ELIMINATED THE
28 ELECTIVE OFFICE OF TAX COLLECTOR, THE COUNTY COMMISSIONERS SHALL
29 HAVE THE POWER AND AUTHORITY BY RESOLUTION, TO VEST IN THE
30 COUNTY TREASURER THE DUTIES AND RESPONSIBILITIES OF BILLING AND
19810S0679B2254 - 2 -
1 COLLECTING COUNTY TAXES.
2 * * *
3 Section 2. This act shall take effect immediately.
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