PRINTER'S NO. 2172
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1647
Session of
2019
INTRODUCED BY EMRICK, BARRAR, CIRESI, T. DAVIS, DUNBAR, FREEMAN,
GILLEN, GREINER, HAHN, HELM, JAMES, KNOWLES, MACKENZIE,
MILLARD, MOUL, NEILSON, PICKETT, PYLE, RYAN, SIMMONS AND
ZIMMERMAN, JUNE 18, 2019
REFERRED TO COMMITTEE ON FINANCE, JUNE 18, 2019
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 effect of failure to
receive tax notice and for collection and payment over of
taxes.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Sections 7 and 25 of the act of May 25, 1945
(P.L.1050, No.394), known as the Local Tax Collection Law, are
amended to read:
Section 7. Effect of Failure to Receive Tax Notice.--(a)
Failure to receive notice shall not relieve any taxpayer from
the payment of any taxes imposed by any taxing district, and
such taxpayer shall be charged with his taxes as though he had
received notice.
(b) If any taxpayer fails to receive notice during the first
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