PRINTER'S NO. 886
No. 821 Session of 1997
INTRODUCED BY GREENLEAF, APRIL 1, 1997
REFERRED TO LOCAL GOVERNMENT, APRIL 1, 1997
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 and duties of a 5 township tax collector; and further providing for the duties 6 of township treasurers. 7 The General Assembly of the Commonwealth of Pennsylvania 8 hereby enacts as follows: 9 Section 1. Section 503 of the act of June 24, 1931 10 (P.L.1206, No.331), known as The First Class Township Code, 11 reenacted and amended May 27, 1949 (P.L.1955, No.569), is 12 amended to read: 13 Section 503. Elected Officers Enumerated.--The electors of 14 each township shall elect (a) at least five township 15 commissioners, (b) one township treasurer, (b.1) one township 16 tax collector, (c) except as hereinafter otherwise provided, one 17 township assessor and one assistant township assessor, and (d) 18 except as otherwise hereinafter provided, three elected auditors 19 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) At the 17 municipal election in the year one thousand nine hundred and 18 ninety-seven, and every fourth year thereafter, the electors of 19 each township shall elect a township tax collector for a term of 20 four years, from the first Monday of January next following his 21 election. 22 (b) When the township tax collector is unable to perform the 23 duties of his office and fails or refuses to appoint a deputy, 24 the court of common pleas, on petition of the township 25 commissioners, shall appoint a deputy tax collector to serve 26 until the tax collector is again able to perform the duties of 27 his office, or until the deputy is removed by the court, but in 28 no instance shall the deputy serve beyond the term of the tax 29 collector in whose office he is serving as deputy tax collector. 30 The court shall also fix the compensation of the deputy tax 19970S0821B0886 - 2 -
1 collector at a rate not to exceed that paid to the elected 2 township tax collector. For the time the deputy shall serve, 3 such compensation shall be deducted from the compensation 4 otherwise payable to the township tax collector. The deputy 5 shall furnish bond in the same manner as the bond of the tax 6 collector. 7 Section 513. Eligibility.--The same person may hold the 8 office of township tax collector and tax collector of the school 9 district. 10 Section 5. Section 530 of the act, amended May 1, 1981 11 (P.L.32, No.12), is amended to read: 12 Section 530. Vacancies in General.--When a vacancy occurs in 13 the office of township commissioner, auditor, controller, 14 treasurer, tax collector, assessor, assistant auditor, or 15 assistant triennial assessor in any township, by reason of 16 death, resignation, removal from the township or ward, or 17 otherwise, the board of township commissioners of such township 18 shall fill such vacancy by appointing by resolution a registered 19 voter of the ward or township, as the case may be, in which the 20 vacancy occurs. If the board of township commissioners of any 21 township shall refuse, fail, or neglect, or be unable for any 22 reason whatsoever, to fill such vacancy within thirty (30) days 23 after the vacancy occurs, then the vacancy board shall fill the 24 vacancy within fifteen (15) additional days by appointing a 25 registered elector of the ward or township, as the case may be, 26 in which the vacancy occurs. The vacancy board shall consist of 27 the board of commissioners and one registered elector of the 28 township, who shall be appointed by the board of township 29 commissioners at the board's first meeting each calendar year or 30 as soon thereafter as practical, and who shall act as chairman 19970S0821B0886 - 3 -
1 of the vacancy board. If the vacancy board does not fill the
2 vacancy within the prescribed time, the chairman shall, or in
3 the case of a vacancy in the chairmanship the remaining members
4 of the vacancy board shall, petition the court of common pleas
5 to fill the vacancy by appointing a registered elector of the
6 ward or township, as the case may be, in which the vacancy
7 occurs. In the case where there are vacancies in a majority of
8 the offices of commissioners, the court of common pleas shall
9 fill such vacancies upon presentation of petition signed by not
10 less than fifteen (15) registered electors of the township. In
11 all cases, the person so appointed shall hold the office if the
12 term thereof continues so long, until the first Monday in
13 January after the first municipal election occurring more than
14 sixty (60) days after the vacancy occurs, at which election an
15 eligible person shall be elected for the remainder of the term
16 and shall have been a resident of the township continuously for
17 at least one (1) year before his appointment. In townships
18 divided into wards, all appointed commissioners shall reside in
19 the ward in which the vacancy occurred and shall have resided in
20 said ward continuously for at least one (1) year before
21 appointment. No person who was convicted of or pled guilty or no
22 contest to a felony shall be eligible for appointment to fill a
23 vacancy on the board of commissioners for a period of three (3)
24 years from the date of the conviction or plea.
25 Section 6. The heading of Article VIII of the act is amended
26 to read:
27 ARTICLE VIII
28 TOWNSHIP TREASURER AND TOWNSHIP TAX COLLECTOR
29 Section 7. Section 801 of the act, amended July 2, 1953
30 (P.L.326, No.71), is amended to read:
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1 Section 801. Fidelity Bond.--The treasurer of each township 2 and the tax collector of each township shall give a fidelity and 3 not a surety bond to the Commonwealth in a sum to be prescribed 4 by ordinance or resolution and at least equal to fifty per 5 centum of the probable amount of the annual township tax. Such 6 bond shall be subscribed by a surety company or companies duly 7 authorized to do business in this Commonwealth. The bond given 8 by the treasurer shall be conditioned on a just accounting for 9 and paying over all moneys belonging to the township funds that 10 may come into his hands, as treasurer[, from taxation or 11 otherwise,] for the payment over thereof only in the manner 12 prescribed by law, for the delivery to his successor in office 13 of all papers, books, documents, and other things held in right 14 of his office, for the payment to such successor of any balance 15 in money remaining in his hands or charged against him in the 16 settlement of his accounts[, and that, as tax collector]. The 17 bond given by the tax collector shall be conditioned on a just 18 accounting for and paying over all tax moneys, for the delivery 19 to his successor in office of all papers, books, documents or 20 other things held in right of the office and for the payment to 21 such successor of any balance of money remaining in his hands or 22 charged against him in the settlement of his accounts of 23 township, county, poor, institution district, and school taxes[, 24 he]. The tax collector shall account for and pay over all moneys 25 received by him as taxes, penalties and interest. The township 26 [treasurer] tax collector and his sureties shall be discharged 27 from further liability on any bond as tax collector as soon as 28 all tax items, contained in the duplicates delivered to him, are 29 either--(1) collected and paid over to the proper taxing 30 district; or (2) set forth in schedules filed with or certified 19970S0821B0886 - 5 -
1 to the proper tax authorities; or (3) returned to the county 2 commissioners for sale of the real estate by the county 3 treasurer, or returned in accordance with the Real Estate Tax 4 Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in 5 the case of occupation, poll, and per capita taxes, accounted 6 for by payment over or by exoneration which shall be granted by 7 the taxing district upon oath or affirmation that as tax 8 collector he has complied with section 20 of the Local Tax 9 Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The 10 township treasurer and the township tax collector shall each be 11 required to give but one bond, which shall include his duties as 12 township treasurer [and] or as tax collector of township, 13 county, school, institution district, and poor taxes, and shall 14 cover the full term of his office. Should the township, county, 15 school district, institution district or poor district be of the 16 opinion at any time, that the bond given is not sufficient, 17 additional security may be required to be given at the expense 18 of the taxing district requiring the same. The [treasurer] tax 19 collector shall not, in any event, be required to give bond or 20 bonds aggregating an amount in excess of the taxes to be 21 collected by him. The bond or bonds given by the township 22 [treasurer] tax collector shall be for the use of the township, 23 the county, the institution district, and the school district. 24 Said bond shall be filed with the township commissioners. 25 Section 8. Sections 805 and 806 of the act are amended to 26 read: 27 Section 805. Powers as Tax Collector.--The township 28 [treasurer, by virtue of his office as treasurer, shall be tax 29 collector. He] tax collector shall collect all county, 30 institution district, township, school, and other taxes, within 19970S0821B0886 - 6 -
1 such township, levied by authorities empowered to levy taxes. He 2 shall, in addition to the powers, duties, and responsibilities 3 enumerated in this act, have all the powers, perform all the 4 duties, and be subject to all the obligations and 5 responsibilities as are now by law vested in, conferred upon, or 6 imposed upon, collectors of the several classes of taxes 7 hereinbefore mentioned. 8 It is the purpose and intent of this section that no local 9 taxes shall be collected in any township, except by the 10 [treasurer] tax collector of the township. 11 Section 806. Oath.--The [treasurer] tax collector of every 12 township shall, before he enters upon the duties of his office 13 as collector of taxes for the county, take and subscribe an oath 14 of office and file the same in the office of the court of 15 [quarter sessions] common pleas. 16 Section 9. Section 1712 of the act, amended December 14, 17 1967 (P.L.819, No.351), is amended to read: 18 Section 1712. Delivery of Duplicates.--The board of township 19 commissioners shall within thirty days after adoption of the 20 budget or within thirty days after receipt of the assessment 21 roll from the county, whichever is later, deliver a duplicate of 22 the assessment of township taxes to the township [treasurer] tax 23 collector, together with their warrant for the collection of the 24 same. 25 Section 10. This act shall take effect in 60 days. C4L73JS/19970S0821B0886 - 7 -