PRINTER'S NO. 1372
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No.
1036
Session of
2022
INTRODUCED BY BROWNE, MENSCH AND BAKER, FEBRUARY 7, 2022
REFERRED TO LOCAL GOVERNMENT, FEBRUARY 7, 2022
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 bonds of tax collectors.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 4(b) of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law, is
amended and the section is amended by adding subsections to
read:
Section 4. Bonds of Tax Collectors.--* * *
(b) In boroughs, towns and townships of the first or second
class, the elected tax collector shall be the collector of
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
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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
county, which amount shall never exceed [the estimated amount of
taxes charged in the duplicates to be delivered to him in one
year.] an amount equal to the highest amount of taxing district
money estimated to be available to him at any time during the
current year. Such bond may, at the option of the tax collector,
be an annual bond or may cover the full term of office for which
the tax collector shall have been elected. Such bond shall have
thereon at least one bonding company, and the sufficiency of the
sureties on the bond shall be approved by the 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. 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 the court by
petition to have the tax collector furnish additional bond in
the manner provided by this section. Thereupon the tax collector
shall furnish such additional bond, if any, as the court of
common pleas may prescribe, but not exceeding the limitation as
to the amount hereinbefore 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
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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 and vocational school
districts within the county. The joint bidding of the bonds
shall be subject to all provisions of this act not inconsistent
with the requirement of joint bidding.
* * *
(j) In lieu of the bond required for the faithful
performance by the tax collector of his official duties, the
taxing district may purchase insurance that covers the same
events of loss and insures the taxing district against the same
misconduct as the bond.
(k) No bond shall be denied for litigation of any offenses
other than those listed in section 4.5 of this act.
(l) Nothing in this section shall be construed to preclude a
surety from acquiring coinsurance if necessary.
Section 2. This act shall take effect in 60 days.
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