PRIOR PRINTER'S NO. 146

PRINTER'S NO. 1054

THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

No.

160

Session of

2015

INTRODUCED BY MACKENZIE, BLOOM, DEASY, DIAMOND, LAWRENCE,

McNEILL, MURT, PASHINSKI, PICKETT, ROSS, SCHWEYER, COHEN,

SAMUELSON, McCARTER, ROZZI, GILLEN, SIMMONS, FREEMAN AND

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," providing for payment of taxes; and further

providing for notice of taxes.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The act of May 25, 1945 (P.L.1050, No.394), known

SECTION 5.2. PAYMENT OF TAXES.--(A) (1) WITHIN 60 DAYS OF

THE EFFECTIVE DATE OF THIS SECTION, A TAX COLLECTOR SHALL OPEN

AN ACCOUNT WHICH INCLUDES THE NAME OF AN OFFICE, TITLE OR

POSITION AND MAY INCLUDE THE NAME OF THE MUNICIPALITY FOR WHICH

THE TAX COLLECTOR WAS ELECTED OR APPOINTED. NO PAYMENT OF TAXES

SHALL BE DEPOSITED INTO AN ACCOUNT BEARING AN INDIVIDUAL'S NAME.

(2) WHEN OPENING AN ACCOUNT UNDER PARAGRAPH (1), THE DEPUTY

TAX COLLECTOR AS APPOINTED UNDER SECTION 22(B) SHALL BE A JOINT

THE TAX COLLECTOR SHALL TRANSFER ANY MONEYS THAT HAVE ALREADY

BEEN COLLECTED INTO THE ACCOUNT REQUIRED BY SUBSECTION (A).

(C) A TAX COLLECTOR FOR A JOINT TAX COLLECTION DISTRICT

ESTABLISHED UNDER SECTION 4.2 MAY OPEN ONE ACCOUNT TO WHICH

PAYMENT OF ALL TAXES BEING COLLECTED BY THE JOINT TAX COLLECTION

DISTRICT SHALL BE MADE, PROVIDED THAT THE ACCOUNT INCLUDES THE

NAME OF THE JOINT TAX COLLECTION DISTRICT AND DOES NOT BEAR THE

NAME OF AN INDIVIDUAL.

(D) A COUNTY TREASURER COLLECTING TAXES PURSUANT TO AN

AGREEMENT UNDER SECTION 4.4 MAY OPEN ONE ACCOUNT TO WHICH

assessed is issued and delivered by any taxing district to the

tax collector, he shall within thirty days after receiving the

tax duplicate, unless such time shall be extended by the taxing

district, notify every taxable whose name appears on such

duplicate: Provided, however, That a tax notice shall be sent to

every taxable whose name appears on the duplicate not later than

the first day of July following receipt of the tax duplicate, or

not later than fifteen days after the duplicate of taxes

assessed is issued and delivered by the taxing district to the

tax collector if such delivery is after the sixteenth day of

June: And provided further, That municipalities that have

adopted a home rule charter under the act of April 13, 1972

(P.L.184, No.62), known as the "Home Rule Charter and Optional

personal taxes for which said taxpayer is liable for the current

year; (6) the total amount of said taxes; (7) a statement that

such taxes are due and payable; [and] (8) a request for payment

thereof; and (9) an example of the wording to whom the payment

must be made as provided for in section 5.2 , INCLUDING THE NAME

OF THE ACCOUNT ESTABLISHED PURSUANT TO SECTION 5.2, BUT NOT

INCLUDING THE NAME OF AN INDIVIDUAL. A separate notice shall be

issued for each parcel of real property of a taxable. Personal

property and personal taxes may be included on any one of such

tax notices. Such notice shall further designate a place and

added as a penalty. Such notice shall be mailed or delivered to

the last known post office address of each of said taxables. Any

such notice may include information as to taxes levied by two or

more taxing districts.

The Department of Community and Economic Development shall

prepare a uniform form of tax notice and supply specimen copies

thereof to the county commissioners of the several counties for

distribution to tax collectors.

Section 3. All other acts and parts of acts are repealed

insofar as they are inconsistent with this act.

Section 4. The provisions of this act are severable. If any