PRIOR PRINTER'S NO. 2172
PRINTER'S NO. 3793
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,
ZIMMERMAN AND ROWE, JUNE 18, 2019
AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES,
AS AMENDED, MAY 19, 2020
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 1. SECTION 7 OF THE ACT OF MAY 25, 1945 (P.L.1050,
NO.394), KNOWN AS THE LOCAL TAX COLLECTION LAW, IS AMENDED TO
READ:
Section 7. Effect of Failure to Receive Tax Notice.--(a)
Failure to receive notice shall not relieve any taxpayer from
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