PRINTER'S NO. 1701
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1125
Session of
2020
INTRODUCED BY MARTIN, MENSCH, HUTCHINSON, BAKER, TOMLINSON,
PHILLIPS-HILL, ARNOLD, REGAN, KILLION, BROOKS, STEFANO,
J. WARD, SCHWANK AND BREWSTER, MAY 18, 2020
REFERRED TO EDUCATION, MAY 18, 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 application of act and for
discounts, penalties and notice.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 3(c) of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law, is
amended to read:
Section 3. Application of Act.--* * *
(c) (1) Except as provided in [clause] clauses (2) and (3),
none of the provisions of this act shall apply to any county of
the first or second class, city of the first or second class or
second class A, or to any school district of the first class, or
school district in a city of the second class A.
(2) The provisions of sections 10 and 11 of this act shall
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apply to cities of the second class A.
(3) The provisions of section 10(f) shall apply to school
districts of the first class, school districts in cities of the
second class A and all other school districts.
* * *
Section 2. Section 10 of the act is amended by adding a
subsection to read:
Section 10. Discounts; Penalties; Notice.--* * *
(f) Notwithstanding the provisions of this section, for the
school year that begins July 1, 2020, the board of directors of
a school district may by majority vote, by resolution, extend
the time period that qualifies taxpayers for a discount or waive
a penalty for failure to make timely payment of any such taxes
charged against them, or both. If a board of school directors of
a school district adopts such resolution, the school board shall
immediately deliver the resolution to the tax collector via mail
or electronic mail and the tax collector shall, in consultation
with the board of school directors, modify the contents of the
notice required under subsection (b) accordingly and may send an
additional notice explaining the provisions of such resolution.
Section 3. This act shall take effect immediately.
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