1Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2"An act relating to the collection of taxes levied by
3counties, county institution districts, cities of the third
4class, boroughs, towns, townships, certain school districts
5and vocational school districts; conferring powers and
6imposing duties on tax collectors, courts and various
7officers of said political subdivisions; and prescribing
8penalties," further providing for collection by legal
9representatives of deceased tax collectors.

10The General Assembly of the Commonwealth of Pennsylvania
11hereby enacts as follows:

12Section 1. Section 30 of the act of May 25, 1945 (P.L.1050,
13No.394), known as the Local Tax Collection Law, amended December
1413, 1982 (P.L.1201, No.275), is amended to read:

15Section 30. Collection of Taxes by Legal Representatives of
16Deceased Collector.--The executors or administrators of any
17deceased tax collector, except a treasurer of a city of the
18third class and except a county treasurer of any county of the
19third, fourth, fifth, sixth, seventh or eighth class designated
20to collect county and institution district taxes in cities of
21the third class, and except a county treasurer of any county of

1the fourth, fifth, sixth, seventh and eighth class designated to
2collect county taxes in municipalities existing or organized
3under the act of April 13, 1972 (P.L.184, No.62), known as the
4"Home Rule Charter and Optional Plans Law," that have eliminated
5the elective office of tax collector, shall have the same powers
6to enforce collection of, and to settle unpaid taxes as the
7collector would have if living, and for [that purpose] those 
8purposes, may employ a suitable person to act for them in the
9execution of the warrants with all the powers possessed by the
10deceased collector.

11Section 2. This act shall take effect in 60 days.