PRIOR PRINTER'S NOS. 891, 1480 PRINTER'S NO. 2053
No. 826 Session of 1997
INTRODUCED BY GREENLEAF AND TOMLINSON, APRIL 1, 1997
SENATOR TILGHMAN, APPROPRIATIONS, RE-REPORTED AS AMENDED,
JUNE 8, 1998
AN ACT
1 Authorizing the Department of Community and Economic Development
2 to establish a program of training, examination and
3 qualification of tax collectors; and providing for continuing
4 education.
5 The General Assembly of the Commonwealth of Pennsylvania
6 hereby enacts as follows:
7 Section 1. Short title.
8 This act shall be known and may be cited as the Tax Collector
9 Improvement Act.
10 Section 2. Definitions.
11 The following words and phrases when used in this act shall
12 have the meanings given to them in this section unless the
13 context clearly indicates otherwise:
14 "Department." The Department of Community and Economic
15 Development of the Commonwealth.
16 "State-qualified tax collector." A person who holds a
17 current valid certificate issued to him under this act.
18 "Tax collector." A person duly elected or appointed to
1 collect real property taxes levied by a political subdivision,
2 OTHER THAN A COUNTY, including, but not limited to, the <--
3 following:
4 (1) A tax collector in a borough, incorporated town or
5 township of the second class.
6 (2) A treasurer of a city of the third class or a
7 township of the first class in his capacity as tax collector.
8 (3) A county collector of taxes in a county of the <--
9 third, fourth, fifth, sixth, seventh or eighth class who has
10 been designated to collect county and institution district
11 taxes in a city of the third class.
12 (4) A county treasurer in a county of the fourth, fifth,
13 sixth, seventh or eighth class who has been designated to
14 collect county taxes in a municipality existing or organized
15 under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and
16 optional plan government), which municipality has eliminated
17 the elective office of tax collector.
18 (5) (3) An employee OR OFFICIAL who has been designated <--
19 to collect real property taxes in a municipality, OTHER THAN <--
20 A COUNTY, existing or organized under 53 Pa.C.S. Pt. III
21 Subpt. E, which municipality has eliminated the elective
22 office of tax collector.
23 Section 3. State tax collector certificate required.
24 It shall be unlawful, on or after July 1, 1998, for any
25 person to hold himself out as a State-qualified tax collector
26 unless he holds a current, valid certificate from the
27 department.
28 Section 4. Application and qualification.
29 (a) Application.--An applicant for qualification as a State-
30 qualified tax collector shall submit a written application on
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1 forms provided by the department evidencing that:
2 (1) He is of good moral character.
3 (2) He has completed the requisite training course
4 conducted by the department.
5 (3) His application has been accompanied by the
6 application fee.
7 (b) Criminal background check.--As a prerequisite to taking
8 the examination for qualification, an applicant shall, in
9 addition to meeting the requirements of subsection (a), undergo
10 a criminal background check to be paid for by the applicant.
11 (c) Training course.--As a prerequisite to taking the
12 examination for qualification, an applicant shall complete a
13 training course conducted by the department. The applicant shall
14 bear the cost of the training course which shall include
15 information concerning the following:
16 (1) The tax collectors' manual.
17 (2) The local tax collection laws.
18 (3) Auditing.
19 (4) Accounting.
20 (5) Ethics.
21 (6) Computerization.
22 (7) Recent court decisions affecting the imposition and
23 collection of taxes.
24 (8) Procedures for collecting taxes.
25 (d) Examinations.--Examinations shall be prepared and
26 administered by a third party selected by the department, which
27 third party may also perform the training under this act. The
28 examinee shall bear the cost of the examination.
29 Section 5. Continuing education.
30 (a) Rules and regulations.--The department shall establish
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1 requirements of continuing education to be met by individuals
2 qualified as tax collectors under this act as condition for
3 renewal.
4 (b) Yearly requirements.--Each person qualified pursuant to
5 this act shall be required to obtain ten hours of mandatory
6 continuing education during each year.
7 (c) Topics.--The topics for continuing education shall
8 include:
9 (1) Accounting.
10 (2) Auditing.
11 (3) Computerization.
12 (4) Ethics.
13 (5) Procedures for collecting taxes.
14 (6) Recent court decisions affecting the imposition and
15 collection of taxes.
16 (7) The local tax collection laws.
17 (d) Information to applicants.--The department shall inform
18 applicants of the continuing education requirement prior to the
19 renewal period.
20 Section 6. Renewal term and records.
21 (a) Renewal term.--Renewal of qualification shall be on an
22 annual basis.
23 (b) Records.--A record of all qualified tax collectors shall
24 be kept by the department and shall be open to public inspection
25 and copying upon payment of a nominal fee.
26 Section 7. Effective date.
27 This act shall take effect in 60 days.
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