PRINTER'S NO. 534
No. 507 Session of 1997
INTRODUCED BY ULIANA AND WOZNIAK, FEBRUARY 14, 1997
REFERRED TO URBAN AFFAIRS AND HOUSING, FEBRUARY 14, 1997
AN ACT
1 Amending the act of June 10, 1936 (1st Sp.Sess., P.L.14, No.5),
2 entitled "An act abolishing the office of collector of
3 delinquent county taxes where the same now exists in counties
4 of the second class; providing for the collection of such
5 taxes by the county treasurers and deputies, and the payment
6 of compensation and expenses therefor; transferring employes
7 from the office of the delinquent tax collector to the county
8 treasurer's office, and making said employes eligible to join
9 and granting them certain credits upon joining the county
10 retirement system," defining delinquent local taxes as 30
11 days after the final deadline for paying the taxes.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 2 of the act of June 10, 1936 (1st
15 Sp.Sess., P.L.14, No.5), entitled "An act abolishing the office
16 of collector of delinquent county taxes where the same now
17 exists in counties of the second class; providing for the
18 collection of such taxes by the county treasurers and deputies,
19 and the payment of compensation and expenses therefor;
20 transferring employes from the office of the delinquent tax
21 collector to the county treasurer's office, and making said
22 employes eligible to join and granting them certain credits upon
1 joining the county retirement system," reenacted and amended
2 February 24, 1937 (P.L.26, No.5), is amended to read:
3 Section 2. (a) The county treasurer in counties of the
4 second class shall collect all delinquent county taxes, interest
5 and penalties and shall have all powers of delinquent tax
6 collectors in counties of such class under the provisions of
7 existing laws, and for such purpose the county treasurers in
8 counties of the second class may appoint deputies, assistants,
9 and clerks whose positions shall be established and the
10 compensation therefor fixed by the salary board of the county;
11 but the county treasurer shall receive no additional
12 compensation for the collection of delinquent taxes.
13 (b) For purposes of this section, taxes shall be considered
14 delinquent thirty days after the final deadline for payment of
15 such taxes for the current tax year.
16 Section 2. This act shall take effect in 60 days.
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