PRINTER'S NO. 145
No. 168 Session of 2001
INTRODUCED BY BARD, ARGALL, ARMSTRONG, ROSS, TIGUE, BASTIAN, BENNINGHOFF, CALTAGIRONE, CORRIGAN, CURRY, HENNESSEY, HERSHEY, LAUGHLIN, R. MILLER, NICKOL, READSHAW, RUBLEY, SHANER, STABACK, E. Z. TAYLOR, WATSON, WOJNAROSKI AND YOUNGBLOOD, JANUARY 23, 2001
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, JANUARY 23, 2001
AN ACT 1 Amending the act of May 25, 1945 (P.L.1050, No.394), entitled 2 "An act relating to the collection of taxes levied by 3 counties, county institution districts, cities of the third 4 class, boroughs, towns, townships, certain school districts 5 and vocational school districts; conferring powers and 6 imposing duties on tax collectors, courts and various 7 officers of said political subdivisions; and prescribing 8 penalties," providing for a basic education program for tax 9 collectors. 10 The General Assembly of the Commonwealth of Pennsylvania 11 hereby enacts as follows: 12 Section 1. Section 4.1 of the act of May 25, 1945 (P.L.1050, 13 No.394), known as the Local Tax Collection Law, added December 14 20, 2000 (P.L.735, No.104), is amended to read: 15 Section 4.1. Basic and Continuing Education [Program] 16 Programs for Tax Collectors.--(a) The department, in 17 consultation with the Pennsylvania State Tax Collectors' 18 Association, shall adopt and implement [a program] programs of 19 basic training, examination and qualification of tax collectors 20 and of continuing education to be met by persons qualified as
1 tax collectors as condition for renewal. The department may 2 contract with a third party to provide the basic training, 3 examination, qualification and continuing education. 4 (a.1) (1) The basic training program shall include, but not 5 be limited to, the following courses: 6 (i) Procedures for collecting taxes. 7 (ii) This act and other statutes related to the imposition 8 and collection of taxes. 9 (iii) Auditing. 10 (iv) Accounting. 11 (v) Ethics. 12 (vi) Computerization. 13 (vii) Recent court decisions affecting the imposition and 14 collection of taxes. 15 (2) As a prerequisite to taking a qualification examination, 16 the individual shall complete the basic training program 17 authorized by the department. 18 (3) (i) An individual shall have the option to sit for any 19 qualification examination relating to the basic education 20 program. 21 (ii) No individual shall obtain qualification unless that 22 individual has passed a basic qualification examination. 23 (iii) An individual who passes the basic qualification 24 examination shall be known as a qualified tax collector. 25 (a.2) The department shall: 26 (1) Make certain a qualified tax collector certificate is 27 issued to an individual who passes the basic qualification 28 examination. The certificate shall expire one year from the date 29 of issuance but may be renewed. 30 (2) Maintain a register that lists all qualified tax 20010H0168B0145 - 2 -
1 collectors. The register shall be open to public inspection and 2 copying upon payment of a nominal fee. 3 (3) Determine and approve reasonable fees for the training 4 program and for testing and qualification. The individual shall 5 bear the cost of the program, testing and qualification, unless 6 the political subdivision agrees to pay for the cost in whole or 7 in part. 8 (a.3) It shall be unlawful, on or after the effective date 9 of this subsection, for any individual to hold himself out as 10 being qualified in training under this section unless the 11 individual holds a current, valid certificate. 12 (a.4) Nothing in this section shall prevent any individual 13 from participating in the department's basic training program 14 and obtaining qualification. 15 (b) Each qualified tax collector shall be required to obtain 16 ten hours of mandatory continuing education during each year. 17 (c) The topics for continuing education shall include, but 18 not be limited to, the following: 19 (1) Accounting. 20 (2) Auditing. 21 (3) Computerization. 22 (4) Ethics. 23 (5) Procedures for collecting taxes. 24 (6) Recent court decisions affecting the imposition and 25 collection of taxes. 26 (7) The local tax collection laws and other statutes related 27 to the imposition and collection of taxes. 28 (d) The department shall inform qualified tax collectors of 29 the continuing education requirement upon issuance of 30 certificates. 20010H0168B0145 - 3 -
1 (e) Renewal of qualification shall be on an annual basis 2 upon completion of continuing education requirements as set 3 forth in this section. The collectors shall bear the cost of the 4 program and qualification, unless the political subdivision 5 agrees to pay for the cost in whole or in part. 6 (f) A record of all qualified tax collectors shall be kept 7 by the department and shall be open to public inspection and 8 copying upon payment of a nominal fee. 9 (g) This section shall not apply to a person who has served 10 eight or more terms as a tax collector. 11 (h) The following words and phrases when used in this 12 section shall have the meanings given to them in this subsection 13 unless the context clearly indicates otherwise: 14 "Department" shall mean the Department of Community and 15 Economic Development of the Commonwealth. 16 "Qualified tax collector" shall mean a person who holds a 17 current valid certificate of qualification issued by the 18 Department of Community and Economic Development. 19 "Tax collector" shall mean a person duly elected or appointed 20 to collect real property taxes levied by a political 21 subdivision, other than a county, including the following: 22 (1) A tax collector in a borough, incorporated town or 23 township of the second class. 24 (2) A treasurer of a city of the third class or a township 25 of the first class in that person's capacity as tax collector. 26 (3) An employe or official who has been designated to 27 collect real property taxes in a municipality, other than a 28 county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E 29 (relating to home rule and optional plan government), which 30 municipality has eliminated the elective office of tax 20010H0168B0145 - 4 -
1 collector. 2 Section 2. This act shall take effect February 19, 2001, or 3 immediately, whichever occurs later. A17L53JLW/20010H0168B0145 - 5 -