PRINTER'S NO. 1642

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

1099

Session of

2018

INTRODUCED BY MARTIN, MENSCH, RESCHENTHALER AND AUMENT,

APRIL 11, 2018

REFERRED TO LOCAL GOVERNMENT, APRIL 11, 2018

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for definitions; providing for

county option to collect real property taxes, for optional

alternative tax collection agreements and for collection of

school taxes by school districts; and further providing for

bonds of tax collectors.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. The definition of "tax collector" or "elected tax

every person duly elected or appointed to collect all taxes,

levied by any political subdivision included in the provisions

of this act, including the treasurers of cities of the third

class, elected collectors of taxes in townships of the first

class and county collectors of taxes in counties of the third,

fourth, fifth, sixth, seventh and eighth class who have been

designated to collect county and institution district taxes in

cities of the third class and county treasurers in counties of

the fourth, fifth, sixth, seventh and eighth class who have been

designated to collect county taxes in municipalities existing or

rule and optional plan government) that have eliminated the

this act.

* * *

Section 2. The act is amended by adding sections to read:

Section 3.1. County Collection of Real Property Taxes.--(a)

Notwithstanding any other provision of law, a county of the

third, fourth, fifth, sixth, seventh or eighth class may, by

resolution, provide for the collection by the county treasurer

of all real property taxes levied by the county. Upon the

adoption of a resolution by a county, t he county treasurer shall

have the powers, duties and responsibilities of billing and

billing and collecting county real property taxes pursuant to

this section shall be paid out of the general fund in the county

treasury. The compensation and number of such employes other

than the county treasurer shall be governed by the provisions of

the act of August 9, 1955 (P.L.323, No.130), known as "The

County Code," relating to the county salary board. The county

treasurer shall not receive added compensation for performing

such functions.

county treasurer of real property taxes levied by the county,

enter into an optional alternative tax collection agreement with

a tax officer named by the governing body of the municipality to

be responsible for the billing and collection of all taxes

previously collected by an elected tax collector. The tax

officer shall be one of the following:

(i) The county treasurer, provided that p rior to adoption of

an ordinance under this paragraph, the governing body of the

municipality and the county commissioners shall each adopt a

resolution specifying:

(A) The conditions of the agreement.

known as "The Local Tax Enabling Act."

(iii) A public employe of the municipality or home rule

municipality.

(2) For calendar years in which a tax collector is to be

elected in the municipality, an ordinance may not be adopted

after the deadline for filing nomination petitions has passed.

(3) Upon the adoption of an ordinance by the municipality,

the office of tax collector is abolished, subject to subsection

by the elected tax collector of the tax officer named to replace

(5) The optional alternative tax collection agreement shall

be deemed a professional services contract and not subject to a

competitive bidding process.

(b) The ordinance to enter into an optional alternative tax

collection agreement shall take effect as follows:

(1) If the office of tax collector is vacant and the

municipality has named a tax officer prior to the effective date

of the ordinance, the ordinance shall take effect immediately.

(2) If the office of tax collector is not vacant, the

ordinance may not take effect until the office of tax collector

powers and duties of the office.

(d) The person appointed by the governing body of the

municipality as tax collector shall receive such compensation as

agreed to between the governing body of the municipality and the

appointee.

(e) (1) A tax officer appointed by a municipality shall be

subject to the basic and continuing education requirements of

this act.

multiple people, then at least one individual shall be

of section 4.

(h) A municipality shall provide a copy of an optional

alternative tax collection agreement entered into with a tax

officer to the county board of elections. After the effective

date of the agreement, the board of elections may not place the

office of tax collector on the ballot in that municipality.

(i) An optional alternative tax collection agreement entered

into by a governing body of a municipality is not required to

have a fixed duration and may be amended or terminated at any

time by the governing body.

the ballot for the municipality during the next municipal

election. The tax officer shall continue to collect taxes until

a tax collector has been elected and sworn into office.

(k) As used in this section, the term "municipality" shall

mean a borough, town or township within a county of the third,

fourth, fifth, sixth, seventh or eighth class.

Section 3.3. Collection of School Taxes by School

Districts.--(a) Notwithstanding any law, the board of school

class may appoint, by resolution, one or more suitable persons

(b) The board of school directors shall provide written

notice of the adoption of the resolution to the elected tax

collector of the taxing district.

(c) The person appointed by the board of school directors as

tax collector shall receive such compensation as agreed to

between the board of school directors and the appointee.

(d) If a board of school directors elects to discontinue the

collection by the person appointed by the board of school

directors as tax collector, the board of school directors shall

provide written notice to the elected tax collector of the

borough, town or township taxes, as the case may be, and of

county, county institution district, school district and

vocational school district taxes. He shall, before he enters

upon the duties of his office, take and subscribe an oath of

office and file the same in the office of the clerk of the court

of common pleas of the county. He shall enter into one surety

bond to the Commonwealth for all taxes to be collected by him,

in an amount to be fixed by the court of common pleas of the

taxes charged in the duplicates to be delivered to him in one

court of common pleas at any time prior to the delivery of a tax

duplicate to the tax collector. The bond shall be filed in the

office of the clerk of the court of common pleas on or before

the fifteenth day of March of the year in which the tax

collector qualifies for office and annually thereafter, except

where the first bond given by the tax collector covers the full

term of office for which he was elected or appointed. Should any

of the taxing districts be of the opinion, at any time, that the

bond given by the tax collector is not sufficient in amount, or

as to the surety thereon, the said taxing district may apply to

prescribed: Provided, That where taxes for borough purposes are

collected by an appointee of council the bond shall be as may be

prescribed by council. The board of commissioners of any county

by resolution adopted no later than November 1 of the prior year

may authorize and require for the following year the joint

bidding by the board of commissioners of bonds for all tax

collectors for the county and for boroughs, incorporated towns

and townships of the first or second class, and school districts

bidding of the bonds shall be subject to all provisions of this

Section 4. This act shall take effect in 60 days.