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| PRIOR PRINTER'S NO. 2942 | PRINTER'S NO. 3445 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| HOUSE BILL |
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| INTRODUCED BY TALLMAN, CREIGHTON, HEFFLEY, MILLER, TRUITT AND CALTAGIRONE, JANUARY 10, 2012 |
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| AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 1, 2012 |
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| AN ACT |
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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 transition from township |
9 | treasurers to tax collectors in first class townships; and |
10 | making editorial changes. |
11 | The General Assembly of the Commonwealth of Pennsylvania |
12 | hereby enacts as follows: |
13 | Section 1. The definition of "tax collector" or "elected tax |
14 | collector" in section 2 of the act of May 25, 1945 (P.L.1050, |
15 | No.394), known as the Local Tax Collection Law, amended March | <-- |
16 | 22, 2002 (P.L.200, No.14) December 22, 2011 (P.L.550, No.115), | <-- |
17 | is amended to read: |
18 | Section 2. Definitions.--The words-- |
19 | * * * |
20 | "Tax Collector" or "Elected Tax Collector" shall include |
21 | every person duly elected or appointed to collect all taxes, |
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1 | levied by any political subdivision included in the provisions |
2 | of this act, including the treasurers of cities of the third |
3 | class [and of townships of the first class in their capacity as |
4 | treasurers], elected collectors of taxes in townships of the |
5 | first class and county collectors of taxes in counties of the |
6 | third, fourth, fifth, sixth, seventh and eighth class who have |
7 | been designated to collect county and institution district taxes |
8 | in cities of the third class and county treasurers in counties |
9 | of the fourth, fifth, sixth, seventh and eighth class who have |
10 | been designated to collect county taxes in municipalities |
11 | existing or organized under 53 Pa.C.S. Pt. III Subpt. E |
12 | (relating to home rule and optional plan government) that have |
13 | eliminated the elective office of tax collector and county | <-- |
14 | treasurers in counties of the third, fourth, fifth, sixth, |
15 | seventh and eighth class who have been designated to collect |
16 | taxes under section 4.4 of this act. The term includes a person |
17 | authorized to collect taxes under section 4.2 of this act. |
18 | * * * |
19 | Section 2. Section 4(a), (b), (c), (d), (e) and (f) of the |
20 | act, amended June 5, 1947 (P.L.453, No.205), May 9, 1949 |
21 | (P.L.973, No.277), May 22, 1953 (P.L.213, No.24) and December 1, |
22 | 1977 (P.L.247, No.82), are amended to read: |
23 | Section 4. Bonds of Tax Collectors.--(a) In cities of the |
24 | third class [and in townships of the first class] the treasurer, |
25 | as tax collector for the various taxing districts, shall give |
26 | bond secured and conditioned as provided by the laws relating to |
27 | such cities. [and townships. The board of commissioners of any |
28 | county by resolution adopted no later than November 1 of the |
29 | prior year may authorize and require for the following year the |
30 | joint bidding by the board of commissioners of bonds for all tax |
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1 | collectors for the county and for townships of the first class.] |
2 | Cities of the third class may join in joint bidding with other |
3 | municipalities for bonds of tax collectors. The joint bidding of |
4 | the bonds shall be subject to all provisions of this act not |
5 | inconsistent with the requirement of joint bidding. |
6 | (b) In boroughs, towns and townships of the first or second |
7 | class, the elected tax collector shall be the collector of |
8 | borough, town or township taxes, as the case may be, and of |
9 | county, county institution district, school district and |
10 | vocational school district taxes. He shall, before he enters |
11 | upon the duties of his office, take and subscribe an oath of |
12 | office and file the same in the office of the clerk of the court |
13 | of common pleas of the county. He shall enter into one surety |
14 | bond to the Commonwealth for all taxes to be collected by him, |
15 | in an amount to be fixed by the court of common pleas of the |
16 | county, which amount shall never exceed the estimated amount of |
17 | taxes charged in the duplicates to be delivered to him in one |
18 | year. Such bond may, at the option of the tax collector, be an |
19 | annual bond or may cover the full term of office for which the |
20 | tax collector shall have been elected. Such bond shall have |
21 | thereon at least one bonding company, and the sufficiency of the |
22 | sureties on the bond shall be approved by the court of common |
23 | pleas at any time prior to the delivery of a tax duplicate to |
24 | the tax collector. The bond shall be filed in the office of the |
25 | clerk of the court of common pleas on or before the fifteenth |
26 | day of March of the year in which the tax collector qualifies |
27 | for office and annually thereafter, except where the first bond |
28 | given by the tax collector covers the full term of office for |
29 | which he was elected. Should any of the taxing districts be of |
30 | the opinion, at any time, that the bond given by the tax |
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1 | collector is not sufficient in amount, or as to the surety |
2 | thereon, the said taxing district may apply to the court by |
3 | petition to have the tax collector furnish additional bond in |
4 | the manner provided by this section. Thereupon the tax collector |
5 | shall furnish such additional bond, if any, as the court of |
6 | common pleas may prescribe, but not exceeding the limitation as |
7 | to the amount hereinbefore prescribed: Provided, That where |
8 | taxes for borough purposes are collected by an appointee of |
9 | council the bond shall be as may be prescribed by council. The |
10 | board of commissioners of any county by resolution adopted no |
11 | later than November 1 of the prior year may authorize and |
12 | require for the following year the joint bidding by the board of |
13 | commissioners of bonds for all tax collectors for the county and |
14 | for boroughs, incorporated towns and townships of the first or |
15 | second class, and school districts and vocational school |
16 | districts within the county. The joint bidding of the bonds |
17 | shall be subject to all provisions of this act not inconsistent |
18 | with the requirement of joint bidding. |
19 | * * * |
20 | (c) In boroughs, towns and townships of the first or second |
21 | class, the condition of the bond shall be that the collector as |
22 | tax collector for the borough, town or township, as the case may |
23 | be, and for the county, the county institution district, school |
24 | district and vocational school district shall account for and |
25 | pay over all taxes, penalties and interest received and |
26 | collected by him to the taxing districts entitled thereto. |
27 | (d) The tax collector of boroughs, towns and townships of |
28 | the first or second class and his sureties shall be discharged |
29 | from further liability on his bond for the taxes charged in a |
30 | duplicate delivered to him as soon as all tax items contained in |
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1 | the said duplicate are either--(1) collected and paid over to |
2 | the proper taxing district; or (2) certified to the taxing |
3 | authority for entry as liens in the office of the prothonotary; |
4 | or (3) returned to the county commissioners for sale of the real |
5 | estate by the county treasurer; or (4) in the case of |
6 | occupation, poll and per capita and personal property taxes |
7 | accounted for by the payment over, or by exoneration, which |
8 | shall be granted by the taxing district upon oath or affirmation |
9 | by the tax collector that he has complied with section twenty of |
10 | this act: Provided, however, That the tax collector and his |
11 | sureties shall not be discharged of their liability under the |
12 | provisions of this subsection if the tax collector has in fact |
13 | collected such taxes but has failed to pay the same over to the |
14 | proper taxing district. |
15 | (e) The bond given by a borough, town or first or second |
16 | class township tax collector shall be for the use of the |
17 | borough, town or first or second class township, as the case may |
18 | be, and for the county, the county institution district, school |
19 | district and vocational school district. |
20 | (f) In case where a tax collector shall be appointed in a |
21 | borough, town or township of the first or second class to fill a |
22 | vacancy in said office, or where the elected tax collector shall |
23 | have failed to qualify, or to furnish bond, or where a tax |
24 | collector shall have failed to settle a duplicate, as provided |
25 | in section thirty-one of this act, the person appointed in |
26 | accordance with existing laws, including an individual, |
27 | corporation or the county treasurer to collect such taxes, shall |
28 | give bond secured and conditioned as above provided; where a |
29 | township of the first or second class or a school district shall |
30 | in such cases exercise its power to appoint a separate tax |
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1 | collector to collect its taxes, such appointee shall give bond |
2 | secured and conditioned as above provided. |
3 | * * * |
4 | Section 3. Section 4.1(h) of the act, amended June 22, 2001 |
5 | (P.L.377, No.25), is amended to read: |
6 | Section 4.1. Basic and Continuing Education Programs for Tax |
7 | Collectors.--* * * |
8 | (h) The following words and phrases when used in this |
9 | section shall have the meanings given to them in this subsection |
10 | unless the context clearly indicates otherwise: |
11 | "Department" shall mean the Department of Community and |
12 | Economic Development of the Commonwealth. |
13 | "Qualified tax collector" shall mean a person who holds a |
14 | current valid certificate of qualification issued by the |
15 | Department of Community and Economic Development. |
16 | "Tax collector" shall mean a person duly elected or appointed |
17 | to collect real property taxes levied by a political |
18 | subdivision, other than a county, including the following: |
19 | (1) A tax collector in a borough, incorporated town or |
20 | township of the first or second class. |
21 | (2) A treasurer of a city of the third class [or a township |
22 | of the first class] in that person's capacity as tax collector. |
23 | (3) An employe or official who has been designated to |
24 | collect real property taxes in a municipality, other than a |
25 | county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E |
26 | (relating to home rule and optional plan government), which |
27 | municipality has eliminated the elective office of tax |
28 | collector. |
29 | Section 4. Section 34 of the act, amended December 22, 1965 |
30 | (P.L.1145, No.443), is amended to read: |
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1 | Section 34. Compensation of Tax Collector in First Class |
2 | Townships.--(a) The township [treasurer] tax collector shall |
3 | receive for his duties as [treasurer and] tax collector for the |
4 | township, a sum equal to five per centum of all township taxes |
5 | received or collected [by him, and in addition thereto, a sum |
6 | equal to one per centum on all other moneys received or |
7 | collected by him for the township,] from the township unless a |
8 | different rate or annual compensation shall be fixed by |
9 | ordinance of the township commissioners: Provided, That in no |
10 | case shall the total compensation [of the treasurer, as |
11 | treasurer and tax collector for the township,] from the township |
12 | exceed the sum of ten thousand dollars. The township [treasurer |
13 | as collector of township taxes] tax collector shall be allowed |
14 | such actual printing and postage expenses as shall be incurred |
15 | in performing the duties prescribed in this act. [Such amounts |
16 | shall be adjusted by the township auditor or controller, as the |
17 | case may be, at the time of auditing the treasurer's account. |
18 | The compensation of the township treasurer as collector] |
19 | (b) The following shall apply: |
20 | (1) For the collection of county and institution district |
21 | taxes, compensation shall be fixed by the county commissioners, |
22 | and shall not exceed five per centum of the amount collected. |
23 | [The commission or compensation of the township treasurer, as |
24 | collector] |
25 | (2) For the collection of school district taxes, |
26 | compensation shall be fixed by the board of school directors, |
27 | and shall not exceed five per centum of the amount collected. |
28 | The total cost of such collection shall be reported annually to |
29 | the Superintendent of Public Instruction and shall be published |
30 | in his report. |
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1 | (3) For the collection of county, institution district and |
2 | school taxes, the tax collector shall be allowed by the |
3 | respective taxing authorities actual and needful expenditures |
4 | for printing, postage, books, blanks and forms. |
5 | Section 5. The following provisions shall apply to a tax |
6 | collector in a first class township upon expiration of the term |
7 | of the township treasurer whom the tax collector was elected to |
8 | succeed, and to all tax collectors elected subsequently in that |
9 | township: |
10 | (1) The amendment of the definition of "tax collector" |
11 | or "elected tax collector" in section 2 of the act. |
12 | (2) The amendment of section 4(a),(b),(c),(d),(e) and |
13 | (f) of the act. |
14 | (3) The amendment of the definition of "tax collector" |
15 | in section 4.1 of the act. |
16 | (4) The amendment of section 34 of the act. |
17 | Section 6. The provisions of section 36.1 of the act shall |
18 | not apply to the initial term of office of a tax collector |
19 | elected to replace a township treasurer in a first class |
20 | township but shall apply to all other terms of office and all |
21 | township tax collectors elected thereafter in that township. |
22 | Section 7. Prior to February 15, 2014 2013, each taxing | <-- |
23 | district to be served by the elected tax collector shall, by |
24 | ordinance or resolution, fix the compensation or salary for the |
25 | office for the first term for which the tax collector is |
26 | elected. |
27 | Section 8. If an act of the General Assembly creating |
28 | separate offices of elected tax collector and treasurer in |
29 | townships of the first class is enacted, the Secretary of the |
30 | Commonwealth shall, within three days of the date of the |
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1 | enactment, transmit notice of the enactment to the Legislative |
2 | Reference Bureau for publication in the Pennsylvania Bulletin. |
3 | Section 9. This act shall take effect as follows: |
4 | (1) Section 5 of this act shall take effect January 12 | <-- |
5 | 6, 2014. | <-- |
6 | (2) Section 8 of this act and this section shall take |
7 | effect immediately. |
8 | (3) The remainder of this act shall take effect upon |
9 | publication of the notice in the Pennsylvania Bulletin under |
10 | section 8 of this act. |
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