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House Co-Sponsorship Memoranda
House of Representatives
Session of 2013 - 2014
Regular Session
MEMORANDUM
| Posted: | April 24, 2014 03:32 PM |
|---|---|
| From: | Representative Doyle Heffley |
| To: | All House members |
| Subject: | Heffley - Mandating deputy tax collectors |
| In the near future, I plan to introduce legislation amending the Local Tax Collection Law to require a tax collector to deputize a deputy tax collector. Under current law, a tax collector may, but need not deputize a deputy tax collector. Recently in my district, a tax collector was incapacitated and had not named a deputy tax collector. Since the tax collector had not resigned, died, moved out of the taxing district or failed to take the required oath or give bond, no vacancy was created and thus there was no authorization for the governing body to appoint a new tax collector. The purpose of this legislation is to prevent this difficult situation from happening again by requiring a tax collector to name a deputy tax collector. The effect of the deputization need not be immediate but may become effective only upon the incapacitation of the tax collector. In the event an individual has not been named as a deputy tax collector, the taxing district may temporarily appoint a deputy to provide for the collection of taxes for the duration of the tax collector's incapacitation. Please join me in co-sponsoring this important piece of legislation. |