PRINTER'S NO. 883
No. 818 Session of 1997
INTRODUCED BY GREENLEAF, APRIL 1, 1997
REFERRED TO LOCAL GOVERNMENT, APRIL 1, 1997
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," further providing for notice of taxes; and making
9 an editorial change.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Section 6 of the act of May 25, 1945 (P.L.1050,
13 No.394), known as the Local Tax Collection Law, amended February
14 10, 1970 (P.L.8, No.7), is amended to read:
15 Section 6. Notices of Taxes.--(a) When any duplicate of
16 taxes assessed is issued and delivered by any taxing district to
17 the tax collector, he shall within thirty days after receiving
18 the tax duplicate, unless such time shall be extended by the
19 taxing district, notify every taxable whose name appears on such
20 duplicate: Provided, however, That a tax notice shall be sent to
21 every taxable whose name appears on the duplicate not later than
1 the first day of July following receipt of the tax duplicate.
2 Such notice shall contain--(1) the date of the tax notice; (2)
3 the rate or rates of taxation; (3) the valuation and
4 identification of the real property of such taxpayer; (4) the
5 occupation valuation of such taxpayer, if any; (5) the several
6 amounts of real and personal property and personal taxes for
7 which said taxpayer is liable for the current year; (6) the
8 total amount of said taxes; (7) a statement that such taxes are
9 due and payable; and (8) a request for payment thereof. A
10 separate notice shall be issued for each parcel of real property
11 of a taxable. Personal property and personal taxes may be
12 included on any one of such tax notices. Such notice shall
13 further designate a place and time where the taxes shall be paid
14 and state the time during which an abatement of tax will be
15 allowed, when full amount of tax will be collected, and when an
16 additional percentage will be added as a penalty. Such notice
17 shall be mailed or delivered to the last known post office
18 address of each of said taxables. Any such notice may include
19 information as to taxes levied by two or more taxing districts.
20 (b) In preparing tax notices, the tax collector may round
21 off to the nearest dollar the amounts of real or personal taxes
22 for which the taxpayer is liable. This shall be accomplished by
23 eliminating any amount less than fifty cents and increasing any
24 amount that is fifty cents or more to the next highest dollar.
25 (c) The Department of Community [Affairs] and Economic
26 Development shall prepare a uniform form of tax notice and
27 supply specimen copies thereof to the county commissioners of
28 the several counties for distribution to tax collectors.
29 Section 2. This act shall apply to the tax year beginning
30 July 1, 1997, and each tax year thereafter.
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1 Section 3. This act shall take effect immediately.
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