PRIOR PRINTER'S NO. 99 PRINTER'S NO. 471
No. 92 Session of 1989
INTRODUCED BY KUKOVICH, VAN HORNE, KOSINSKI, TIGUE, MARKOSEK, DISTLER, TRELLO, SCHULER, CAWLEY, MORRIS, LASHINGER, DALEY, JACKSON, NAHILL, WASS, VEON, BILLOW AND BELARDI, JANUARY 24, 1989
AS AMENDED ON THIRD CONSIDERATION, HOUSE OF REPRESENTATIVES, FEBRUARY 14, 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 compensation of tax 9 collectors in first class townships. 10 The General Assembly of the Commonwealth of Pennsylvania 11 hereby enacts as follows: 12 Section 1. Section 34 of the act of May 25, 1945 (P.L.1050, 13 No.394), known as the Local Tax Collection Law, amended December 14 22, 1965 (P.L.1145, No.443), is amended to read: 15 Section 34. Compensation of Tax Collector in First Class 16 Townships.--[The township treasurer shall receive for his duties 17 as treasurer and tax collector for the township, a sum equal to 18 five per centum of all township taxes received or collected by 19 him, and in addition thereto, a sum equal to one per centum on 20 all other moneys received or collected by him for the township,
1 unless a different rate or annual compensation shall be fixed by 2 ordinance of the township commissioners: Provided, That in no 3 case shall the total compensation of the treasurer, as treasurer 4 and tax collector for the township, exceed the sum of ten 5 thousand dollars. The township treasurer as collector of 6 township taxes shall be allowed such actual printing and postage 7 expenses as shall be incurred in performing the duties 8 prescribed in this act. Such amounts shall be adjusted by the 9 township auditor or controller, as the case may be, at the time 10 of auditing the treasurer's account. 11 The compensation of the township treasurer as collector of 12 county and institution district taxes shall be fixed by the 13 county commissioners, and shall not exceed five per centum of 14 the amount collected. 15 The commission or compensation of the township treasurer, as 16 collector of school district taxes, shall be fixed by the board 17 of school directors, and shall not exceed five per centum of the 18 amount collected. The total cost of such collection shall be 19 reported annually to the Superintendent of Public Instruction 20 and shall be published in his report. 21 For the collection of county, institution district and school 22 taxes, the tax collector shall be allowed by the respective 23 taxing authorities actual and needful expenditures for printing, 24 postage, books, blanks and forms.] (a) The township treasurer 25 shall receive for his duties as treasurer a sum equal to one per 26 centum on all moneys received or collected by him for the 27 township, exclusive of township taxes received or collected by 28 him, and unless a different rate or annual compensation shall be 29 fixed by ordinance of the township commissioners: Provided, That 30 in no case shall the total compensation of the treasurer, as 19890H0092B0471 - 2 -
1 treasurer, exceed the sum of ten thousand dollars except in 2 counties of the second class where county taxes are collected by 3 the county treasurer, in which case the total compensation of 4 the treasurer, as treasurer, shall not exceed the sum of fifteen 5 thousand dollars. 6 (b) The township treasurer, as tax collector for the 7 township, shall receive for his duties as such a sum equal to 8 three FIVE per centum of all township taxes received or <-- 9 collected by him, unless a different rate or annual compensation 10 shall be fixed by ordinance of the township commissioners. 11 (c) The township treasurer as collector of township taxes 12 shall be allowed such actual printing and postage expenses as 13 shall be incurred in performing the duties prescribed in this 14 act. Such amounts shall be adjusted by the township auditor or 15 controller, as the case may be, at the time of auditing the 16 treasurer's account. 17 (d) The compensation of the township treasurer as collector 18 of county and institution district taxes shall be fixed by the 19 county commissioners, and shall not exceed three per centum of 20 the amount collected. 21 (e) The commission or compensation of the township 22 treasurer, as collector of school district taxes, shall be fixed 23 by the board of school directors, and shall not exceed three per 24 centum of the amount collected. The total cost of such 25 collection shall be reported annually to the Secretary of 26 Education and shall be published in his report. 27 (f) For the collection of county, institution district and 28 school taxes, the tax collector shall be allowed by the 29 respective taxing authorities actual and needful expenditures 30 for printing, postage, books, blanks and forms. 19890H0092B0471 - 3 -
1 Section 2. This act shall take effect immediately. L12L53JRW/19890H0092B0471 - 4 -