PRINTER'S NO. 894
No. 817 Session of 1999
INTRODUCED BY GREENLEAF, APRIL 16, 1999
REFERRED TO LOCAL GOVERNMENT, APRIL 16, 1999
AN ACT 1 Amending the act of June 24, 1931 (P.L.1206, No.331), entitled 2 "An act concerning townships of the first class; amending, 3 revising, consolidating, and changing the law relating 4 thereto," providing for the selection, duties and 5 compensation of a township tax collector; further providing 6 for the duties of township treasurers; providing for the 7 compensation of township treasurers; and making a repeal. 8 The General Assembly of the Commonwealth of Pennsylvania 9 hereby enacts as follows: 10 Section 1. Section 503 of the act of June 24, 1931 11 (P.L.1206, No.331), known as The First Class Township Code, 12 reenacted and amended May 27, 1949 (P.L.1955, No.569), is 13 amended to read: 14 Section 503. Elected Officers Enumerated.--The electors of 15 each township shall elect (a) at least five township 16 commissioners, (b) one township treasurer, (b.1) one township 17 tax collector, (c) except as hereinafter otherwise provided, one 18 township assessor and one assistant township assessor, and (d) 19 except as otherwise hereinafter provided, three elected auditors 20 or one appointed auditor, or one controller where such office
1 has been established. All elected township officers shall be 2 registered electors of the township. 3 Section 2. The heading of subarticle (c) of Article V of the 4 act is amended to read: 5 ARTICLE V 6 ELECTION OF OFFICERS; VACANCIES IN OFFICE 7 * * * 8 (c) Treasurer and Tax Collector 9 * * * 10 Section 3. Section 511 of the act is amended to read: 11 Section 511. Eligibility.--The same person may hold the 12 office of township treasurer and treasurer of the school 13 district, but no township treasurer shall hold any other 14 township office [except that of tax collector]. 15 Section 4. The act is amended by adding sections to read: 16 Section 512. Election of Tax Collector.--(a) (1) At the 17 municipal election in the year two thousand and one, and every 18 fourth year thereafter, the electors of each township shall 19 elect a township tax collector for a term of four years, from 20 the first Monday of January next following his election. 21 (2) For each township in which a township treasurer was 22 elected at the municipal election in the year one thousand nine 23 hundred and ninety-nine, the electors shall, at the municipal 24 election in the year two thousand and three, and every fourth 25 year thereafter, elect a township tax collector for a term of 26 four years, from the first Monday of January next following the 27 township tax collector's election. 28 (b) When the township tax collector is unable to perform the 29 duties of his office and fails or refuses to appoint a deputy, 30 the court of common pleas, on petition of the township 19990S0817B0894 - 2 -
1 commissioners, shall appoint a deputy tax collector to serve 2 until the tax collector is again able to perform the duties of 3 his office, or until the deputy is removed by the court, but in 4 no instance shall the deputy serve beyond the term of the tax 5 collector in whose office he is serving as deputy tax collector. 6 The court shall also fix the compensation of the deputy tax 7 collector at a rate not to exceed that paid to the elected 8 township tax collector. For the time the deputy shall serve, 9 such compensation shall be deducted from the compensation 10 otherwise payable to the township tax collector. The deputy 11 shall furnish bond in the same manner as the bond of the tax 12 collector. 13 Section 513. Compensation of Tax Collector.--The 14 compensation of a township tax collector elected in accordance 15 with section 512 shall be determined in the same manner as set 16 forth for township treasurers in section 34 of the act of May 17 25, 1945 (P.L.1050, No.394), known as the "Local Tax Collection 18 Law." 19 Section 5. Section 530 of the act, amended May 1, 1981 20 (P.L.32, No.12), is amended to read: 21 Section 530. Vacancies in General.--When a vacancy occurs in 22 the office of township commissioner, auditor, controller, 23 treasurer, tax collector, assessor, assistant auditor, or 24 assistant triennial assessor in any township, by reason of 25 death, resignation, removal from the township or ward, or 26 otherwise, the board of township commissioners of such township 27 shall fill such vacancy by appointing by resolution a registered 28 voter of the ward or township, as the case may be, in which the 29 vacancy occurs. If the board of township commissioners of any 30 township shall refuse, fail, or neglect, or be unable for any 19990S0817B0894 - 3 -
1 reason whatsoever, to fill such vacancy within thirty (30) days 2 after the vacancy occurs, then the vacancy board shall fill the 3 vacancy within fifteen (15) additional days by appointing a 4 registered elector of the ward or township, as the case may be, 5 in which the vacancy occurs. The vacancy board shall consist of 6 the board of commissioners and one registered elector of the 7 township, who shall be appointed by the board of township 8 commissioners at the board's first meeting each calendar year or 9 as soon thereafter as practical, and who shall act as chairman 10 of the vacancy board. If the vacancy board does not fill the 11 vacancy within the prescribed time, the chairman shall, or in 12 the case of a vacancy in the chairmanship the remaining members 13 of the vacancy board shall, petition the court of common pleas 14 to fill the vacancy by appointing a registered elector of the 15 ward or township, as the case may be, in which the vacancy 16 occurs. In the case where there are vacancies in a majority of 17 the offices of commissioners, the court of common pleas shall 18 fill such vacancies upon presentation of petition signed by not 19 less than fifteen (15) registered electors of the township. In 20 all cases, the person so appointed shall hold the office if the 21 term thereof continues so long, until the first Monday in 22 January after the first municipal election occurring more than 23 sixty (60) days after the vacancy occurs, at which election an 24 eligible person shall be elected for the remainder of the term 25 and shall have been a resident of the township continuously for 26 at least one (1) year before his appointment. In townships 27 divided into wards, all appointed commissioners shall reside in 28 the ward in which the vacancy occurred and shall have resided in 29 said ward continuously for at least one (1) year before 30 appointment. No person who was convicted of or pled guilty or no 19990S0817B0894 - 4 -
1 contest to a felony shall be eligible for appointment to fill a 2 vacancy on the board of commissioners for a period of three (3) 3 years from the date of the conviction or plea. 4 Section 6. The heading of Article VIII of the act is amended 5 to read: 6 ARTICLE VIII 7 TOWNSHIP TREASURER AND TOWNSHIP TAX COLLECTOR 8 Section 7. Section 801 of the act, amended July 2, 1953 9 (P.L.326, No.71), is amended to read: 10 Section 801. Fidelity Bond.--The treasurer of each township 11 and the tax collector of each township shall give a fidelity and 12 not a surety bond to the Commonwealth in a sum to be prescribed 13 by ordinance or resolution and at least equal to fifty per 14 centum of the probable amount of the annual township tax. Such 15 bond shall be subscribed by a surety company or companies duly 16 authorized to do business in this Commonwealth. The bond given 17 by the treasurer shall be conditioned on a just accounting for 18 and paying over all moneys belonging to the township funds that 19 may come into his hands, as treasurer[, from taxation or 20 otherwise,] for the payment over thereof only in the manner 21 prescribed by law, for the delivery to his successor in office 22 of all papers, books, documents, and other things held in right 23 of his office, for the payment to such successor of any balance 24 in money remaining in his hands or charged against him in the 25 settlement of his accounts[, and that, as tax collector]. The 26 bond given by the tax collector shall be conditioned on a just 27 accounting for and paying over all tax moneys, for the delivery 28 to his successor in office of all papers, books, documents or 29 other things held in right of the office and for the payment to 30 such successor of any balance of money remaining in his hands or 19990S0817B0894 - 5 -
1 charged against him in the settlement of his accounts of 2 township, county, poor, institution district, and school taxes[, 3 he]. The tax collector shall account for and pay over all moneys 4 received by him as taxes, penalties and interest. The township 5 [treasurer] tax collector and his sureties shall be discharged 6 from further liability on any bond as tax collector as soon as 7 all tax items, contained in the duplicates delivered to him, are 8 either--(1) collected and paid over to the proper taxing 9 district; or (2) set forth in schedules filed with or certified 10 to the proper tax authorities; or (3) returned to the county 11 commissioners for sale of the real estate by the county 12 treasurer, or returned in accordance with the Real Estate Tax 13 Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in 14 the case of occupation, poll, and per capita taxes, accounted 15 for by payment over or by exoneration which shall be granted by 16 the taxing district upon oath or affirmation that as tax 17 collector he has complied with section 20 of the Local Tax 18 Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The 19 township treasurer and the township tax collector shall each be 20 required to give but one bond, which shall include his duties as 21 township treasurer [and] or as tax collector of township, 22 county, school, institution district, and poor taxes, and shall 23 cover the full term of his office. Should the township, county, 24 school district, institution district or poor district be of the 25 opinion at any time, that the bond given is not sufficient, 26 additional security may be required to be given at the expense 27 of the taxing district requiring the same. The [treasurer] tax 28 collector shall not, in any event, be required to give bond or 29 bonds aggregating an amount in excess of the taxes to be 30 collected by him. The bond or bonds given by the township 19990S0817B0894 - 6 -
1 [treasurer] tax collector shall be for the use of the township, 2 the county, the institution district, and the school district. 3 Said bond shall be filed with the township commissioners. 4 Section 8. Sections 805 and 806 of the act are amended to 5 read: 6 Section 805. Powers as Tax Collector.--The township 7 [treasurer, by virtue of his office as treasurer, shall be tax 8 collector. He] tax collector shall collect all county, 9 institution district, township, school, and other taxes, within 10 such township, levied by authorities empowered to levy taxes. He 11 shall, in addition to the powers, duties, and responsibilities 12 enumerated in this act, have all the powers, perform all the 13 duties, and be subject to all the obligations and 14 responsibilities as are now by law vested in, conferred upon, or 15 imposed upon, collectors of the several classes of taxes 16 hereinbefore mentioned. 17 It is the purpose and intent of this section that no local 18 taxes shall be collected in any township, except by the 19 [treasurer] tax collector of the township. 20 Section 806. Oath.--The [treasurer] tax collector of every 21 township shall, before he enters upon the duties of his office 22 as collector of taxes for the county, take and subscribe an oath 23 of office and file the same in the office of the court of 24 [quarter sessions] common pleas. 25 Section 9. The act is amended by adding a section to read: 26 Section 809. Compensation of Township Treasurer.--After a 27 township elects a township tax collector in accordance with 28 section 512, the township treasurer for the township shall no 29 longer be compensated as provided in section 34 of the act of 30 May 25, 1945 (P.L.1050, No.394), known as the "Local Tax 19990S0817B0894 - 7 -
1 Collection Law." Thereafter, the compensation of the township 2 treasurer shall be fixed by the township commissioners. 3 Section 10. Section 1712 of the act, amended December 14, 4 1967 (P.L.819, No.351), is amended to read: 5 Section 1712. Delivery of Duplicates.--The board of township 6 commissioners shall within thirty days after adoption of the 7 budget or within thirty days after receipt of the assessment 8 roll from the county, whichever is later, deliver a duplicate of 9 the assessment of township taxes to the township [treasurer] tax 10 collector, together with their warrant for the collection of the 11 same. 12 Section 11. Section 34 of the act of May 25, 1945 (P.L.1050, 13 No.394), known as the Local Tax Collection Law, is repealed 14 insofar as it is inconsistent with this act. 15 Section 12. This act shall take effect in 60 days. C31L73DMS/19990S0817B0894 - 8 -