PRIOR PRINTER'S NO. 3627 PRINTER'S NO. 4158
No. 2657 Session of 1996
INTRODUCED BY HASTE, ARMSTRONG, BAKER, TIGUE, MERRY, READSHAW,
SAYLOR, TRELLO, SEMMEL, YOUNGBLOOD, PISTELLA, TRAVAGLIO,
HENNESSEY, TRICH, CLARK, STABACK, HORSEY, MARSICO, MYERS,
WILLIAMS AND STEELMAN, MAY 23, 1996
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES,
OCTOBER 8, 1996
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," requiring notice to be sent to certain taxpayers
9 who fail to make timely payment of certain taxes.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 10 of the act of May 25, 1945 (P.L.1050,
13 No.394), known as the Local Tax Collection Law, amended December
14 13, 1982 (P.L.1201, No.275), is amended to read:
15 Section 10. Discounts; Penalties; Notice.--(a) The rates of
16 discounts and penalties on taxes shall be established by the
17 taxing district. All taxpayers subject to the payment of taxes,
18 assessed by any taxing district, shall be entitled to a discount
19 of at least two per centum from the amount of such tax upon
20 making payment of the whole amount thereof within two months
1 after the date of the tax notice. All taxpayers, who shall fail
2 to make payment of any such taxes charged against them for four
3 months after the date of the tax notice, shall be charged a
4 penalty of up to ten per centum which penalty shall be added to
5 the taxes by the tax collector and be collected by him. The
6 provisions of this section shall apply to cities of the second
7 class A.
8 (b) Where a taxpayer has not paid taxes on real estate
9 within four months after the date of the tax notice and the tax
10 collector has reason to believe that the taxpayer is sixty years
11 of age or older, the tax collector shall send by first class
12 mail the following notice in large print form with eighteen
13 point or larger text to the taxpayer:
14 YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME AND A
15 PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF THE
16 PROPERTY FOR WHICH THE TAXES HAVE NOT BEEN PAID IS YOUR
17 PRIMARY RESIDENCE AND IF YOU ARE 60 YEARS OF AGE OR
18 OLDER, CONTACT THE AREA AGENCY ON AGING (TELEPHONE
19 NUMBER) FOR POSSIBLE ASSISTANCE.
20 (C) FAILURE TO RECEIVE NOTICE AS REQUIRED BY SUBSECTION (B) <--
21 SHALL NOT RELIEVE ANY TAXPAYER FROM THE PAYMENT OF ANY TAXES
22 IMPOSED BY ANY TAXING DISTRICT.
23 Section 2. This act shall take effect in 60 days.
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