PRINTER'S NO. 3654
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
2460
Session of
2020
INTRODUCED BY STEPHENS, APRIL 28, 2020
REFERRED TO COMMITTEE ON FINANCE, APRIL 28, 2020
AN ACT
Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
"An act relating to the collection of taxes levied by
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," further providing for interim assessment,
duplicate and warrant, for discounts, penalties and notice,
and for collectors required to be in attendance.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5.1 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, is amended by
adding a subsection to read:
Section 5.1. Interim Assessment; Duplicate; Warrant.--* * *
(c) For a tax due upon a duplicate issued after both the
effective date of this subsection and an interim assessment
during the year 2020, the following shall apply:
(1) If the whole amount is paid by December 31, 2020, no
penalty may be imposed.
(2) If, as of December 31, 2020, taxes remain unpaid and
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