1Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
2"An act relating to the collection of taxes levied by
3counties, county institution districts, cities of the third
4class, boroughs, towns, townships, certain school districts
5and vocational school districts; conferring powers and
6imposing duties on tax collectors, courts and various
7officers of said political subdivisions; and prescribing
8penalties," further providing for bonds of tax collectors, 
9for joint tax collection district and for collection of 
10municipal taxes by county treasurer; and providing for 
11abolishment of the office of tax collector.

12The General Assembly of the Commonwealth of Pennsylvania
13hereby enacts as follows:

14Section 1. Section 4(b) and (f) of the act of May 25, 1945
15(P.L.1050, No.394), known as the Local Tax Collection Law,
16amended October 24, 2012 (P.L.1318, No.166), are amended to
17read:

18Section 4. Bonds of Tax Collectors.--* * *

19(b) In boroughs, towns and townships of the first or second
20class, the [elected] tax collector shall be the collector of
21borough, town or township taxes, as the case may be, and of
22county, county institution district, school district and
23vocational school district taxes. He shall, before he enters

1upon the duties of his office, take and subscribe an oath of
2office and file the same in the office of the clerk of the court
3of common pleas of the county. He shall enter into one surety
4bond to the Commonwealth for all taxes to be collected by him,
5in an amount to be fixed by the court of common pleas of the
6county, which amount shall never exceed the estimated amount of
7taxes charged in the duplicates to be delivered to him in one
8year. Such bond may, at the option of the tax collector, be an
9annual bond or may cover the full term of office for which the
10tax collector shall have been elected or appointed. Such bond
11shall have thereon at least one bonding company, and the
12sufficiency of the sureties on the bond shall be approved by the
13court of common pleas at any time prior to the delivery of a tax
14duplicate to the tax collector. The bond shall be filed in the
15office of the clerk of the court of common pleas on or before
16the fifteenth day of March of the year in which the tax
17collector qualifies for office and annually thereafter, except
18where the first bond given by the tax collector covers the full
19term of office for which he was elected or appointed. Should any
20of the taxing districts be of the opinion, at any time, that the
21bond given by the tax collector is not sufficient in amount, or
22as to the surety thereon, the said taxing district may apply to
23the court by petition to have the tax collector furnish
24additional bond in the manner provided by this section.
25Thereupon the tax collector shall furnish such additional bond,
26if any, as the court of common pleas may prescribe, but not
27exceeding the limitation as to the amount hereinbefore
28prescribed: Provided, That where taxes for borough purposes are
29collected by an appointee of council the bond shall be as may be
30prescribed by council. The board of commissioners of any county

1by resolution adopted no later than November 1 of the prior year
2may authorize and require for the following year the joint
3bidding by the board of commissioners of bonds for all tax
4collectors for the county and for boroughs, incorporated towns
5and townships of the first or second class, and school districts
6and vocational school districts within the county. The joint
7bidding of the bonds shall be subject to all provisions of this
8act not inconsistent with the requirement of joint bidding.

9* * *

10(f) In case where a tax collector shall be appointed in a
11borough, town or township of the first or second class [to fill
12a vacancy in said office], or where the elected tax collector
13shall have failed to qualify, or to furnish bond, or where a tax
14collector shall have failed to settle a duplicate, as provided
15in section thirty-one of this act, the person appointed in
16accordance with existing laws, including an individual,
17corporation or the county treasurer to collect such taxes, shall
18give bond secured and conditioned as above provided; where a
19township of the first or second class or a school district shall
20in such cases exercise its power to appoint a separate tax
21collector to collect its taxes, such appointee shall give bond
22secured and conditioned as above provided.

23* * *

24Section 2. Section 4.2(a) of the act, added March 22, 2002
25(P.L.200, No.14), is amended to read:

26Section 4.2. Joint Tax Collection District.--(a)
27Notwithstanding any other law to the contrary, where a vacancy
28exists in the office of tax collector in a taxing district or if 
29the office of tax collector is abolished under section 4.5, the
30governing body of the taxing district may, by ordinance or

1resolution, enter into an agreement with the governing body of
2an adjoining or conveniently located taxing district for the
3joint collection of taxes under this act. Two or more taxing
4districts may enter into an agreement under this section.

5* * *

6Section 3. Section 4.4(a) and (b) of the act, added December 
722, 2011 (P.L.550, No.115), is amended to read:

8Section 4.4. Collection of Municipal Taxes by County 
9Treasurer.--(a) Notwithstanding any law, if, as a result of a 
10vacancy in the office of elected tax collector in a municipality 
11within a county of the third, fourth, fifth, sixth, seventh or 
12eighth class or if the office of tax collector is abolished 
13under section 4.5, the county treasurer has been appointed or 
14directed by the county commissioners to bill and collect all 
15county and county institution district taxes within the 
16municipality under section 1701.1(b.2) of the act of August 9, 
171955 (P.L.323, No.130), known as "The County Code," the
18governing body of the municipality and the county commissioners 
19may by agreement provide that the county treasurer shall have 
20the duties and responsibilities of billing and collecting all 
21taxes levied by the municipality.

22(b) An agreement under subsection (a) shall be effective
23[only] through the end of the calendar year in which a successor
24tax collector is elected in accordance with law or, if the 
25office of tax collector is abolished under section 4.5, until 
26the agreement is rescinded by the governing body of the 
27municipality and the county commissioners, and shall provide
28that the compensation that otherwise would be attributable to
29the billing and collection of municipal taxes within the
30municipality be paid to the county treasurer's office. Court

1approval shall not be required for the execution of an
2agreement.

3* * *

4Section 4. The act is amended by adding a section to read:

5Section 4.5. Abolishment of Office of Tax Collector.--
6Notwithstanding any other provision of law, a municipality may,
7by resolution, abolish the office of tax collector.

8Section 5. Applicability. The following provisions shall
9apply to a tax collector elected or appointed on or after the
10effective date of this section:

11(1) The amendment of sections 4(b) and (f), 4.2(a) and
124.4(a) and (b) of this act.

13(2) The addition of section 4.5 of this act.

14Section 6. This act shall take effect in 60 days.