PRINTER'S NO. 1537
No. 1241 Session of 1989
INTRODUCED BY REGOLI, JONES, REIBMAN, WILLIAMS, LEWIS,
STAPLETON, STOUT, AFFLERBACH, BELAN, MUSTO, HELFRICK, DAWIDA,
O'PAKE, PORTERFIELD, MELLOW, SALVATORE, BODACK AND
ANDREZESKI, SEPTEMBER 26, 1989
REFERRED TO PUBLIC HEALTH AND WELFARE, SEPTEMBER 26, 1989
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 the collection of taxes in
9 cities of the third class.
10 The General Assembly of the Commonwealth of Pennsylvania
11 hereby enacts as follows:
12 Section 1. Sections 13 and 22 of the act of May 25, 1945
13 (P.L.1050, No.394), known as the Local Tax Collection Law, are
14 amended to read:
15 Section 13. Collectors Required to Be in Attendance.--The
16 tax collector shall in person, or by some person duly
17 authorized, be in attendance for the purpose of receiving and
18 receipting for taxes on at least three days of each week during
19 the last two weeks of the period or periods during which
20 discounts are allowed, at his residence or some other
1 appropriate place, to be designated by him in the tax notice. In
2 cities of the third class, a bank or financial depository under
3 section 1406 of the act of June 23, 1931 (P.L.932, No.317),
4 known as "The Third Class City Code," may be a place designated
5 in the tax notice if such depository so agrees under the
6 provisions of section 22 of this act.
7 Section 22. Deputy Tax Collectors.--A tax collector may,
8 with the approval of a taxing district and his surety, deputize
9 in writing one or more deputy tax collectors, who, when so
10 deputized, shall be authorized to receive and collect any or all
11 of the taxes in like manner and with like authority as the tax
12 collector appointing them. In cities of the third class, a tax
13 collector may appoint any bank or financial depository under
14 section 1406 of the act of June 23, 1931 (P.L.932, No.317),
15 known as "The Third Class City Code," as a receiver and
16 collector of city taxes if such bank or financial depository
17 agrees to such appointment. The terms and conditions of such
18 appointment shall be agreed upon by the governing body of the
19 municipality and the bank or financial depository providing such
20 services. A bank or financial depository appointed to so act
21 shall not be required to give a fidelity bond which might
22 otherwise be required under section 33 of this act. Any tax
23 collector, appointing any deputy collector, shall be responsible
24 for and account to the taxing district for all taxes received or
25 collected by his deputy.
26 Section 2. This act shall take effect in 60 days.
L20L53JRW/19890S1241B1537 - 2 -