PRINTER'S NO. 3911
No. 2660 Session of 2002
INTRODUCED BY TANGRETTI, BELFANTI, CAPPELLI, CLARK, CORRIGAN,
CREIGHTON, CURRY, DeLUCA, FICHTER, FREEMAN, GRUCELA, HARHAI,
HERSHEY, HORSEY, KELLER, LEDERER, McCALL, McGEEHAN, MELIO,
MICOZZIE, R. MILLER, NAILOR, PALLONE, PISTELLA, READSHAW,
ROONEY, ROSS, RUBLEY, SATHER, SHANER, B. SMITH, SOLOBAY,
STABACK, STEELMAN, THOMAS, TIGUE, TRELLO, WATERS,
J. WILLIAMS, WOJNAROSKI, G. WRIGHT, YEWCIC, YOUNGBLOOD AND
MAHER, MAY 22, 2002
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, MAY 22, 2002
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 records in possession of tax
9 collector.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. The act of May 25, 1945 (P.L.1050, No.394), known
13 as the Local Tax Collection Law, is amended by adding a section
14 to read:
15 Section 4.3. Records in Possession of Tax Collector.--(a)
16 The records of the tax collector are public property.
17 (b) In addition to any other duties or responsibilities
18 imposed by law with regard to the records of the tax collector,
1 it shall be the duty of the tax collector to preserve and retain
2 the records in accordance with law and to turn them over to the
3 tax collector's successor in office.
4 (c) As used in this section, the term "records of the tax
5 collector" shall include papers, books and other documentary
6 materials, regardless of physical form or characteristics, made
7 or received by a tax collector in accordance with law or in
8 connection with the exercise of the powers and the discharge of
9 the duties of the office of tax collector.
10 Section 2. This act shall take effect in 60 days.
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