PRINTER'S NO. 479
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
515
Session of
2021
INTRODUCED BY DeLUCA, HILL-EVANS, SANCHEZ, NEILSON, WEBSTER AND
PISCIOTTANO, FEBRUARY 11, 2021
REFERRED TO COMMITTEE ON FINANCE, FEBRUARY 11, 2021
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 notices of taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 6 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, is amended to
read:
Section 6. Notices of Taxes.--(a) When any duplicate of
taxes 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
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