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
organized under 53 Pa.C.S. Pt. III Subpt. E (relating to home
rule and optional plan government) that have eliminated the
elective office of tax collector and county treasurers in
counties of the third, fourth, fifth, sixth, seventh and eighth
class who have been designated to collect taxes under section
3.1, 3.2 or 4.4 of this act. The term includes a person
authorized to collect taxes under section 3.2, 3.3 or 4.2 of
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 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, the
county treasurer shall have the powers, duties and
responsibilities of billing and collecting real property taxes
levied by the county. The county shall provide written notice of
the adoption of the resolution to the taxing districts and the
elected tax collectors in the taxing districts.
(b) The compensation of personnel and other expenses of
billing and collecting county real property taxes pursuant to
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