Bill Text: PA HB1909 | 2011-2012 | Regular Session | Amended


Bill Title: Providing for appointment of township treasurers and election of tax collectors; further defining the duties and authority of the board of township commissioners.

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Engrossed - Dead) 2012-05-11 - Referred to LOCAL GOVERNMENT [HB1909 Detail]

Download: Pennsylvania-2011-HB1909-Amended.html

  

 

PRIOR PRINTER'S NOS.  2610, 3210

PRINTER'S NO.  3444

  

THE GENERAL ASSEMBLY OF PENNSYLVANIA

  

HOUSE BILL

 

No.

1909

Session of

2011

  

  

INTRODUCED BY TALLMAN, CREIGHTON, HEFFLEY, MILLER, TRUITT AND CALTAGIRONE, OCTOBER 24, 2011

  

  

AS AMENDED ON SECOND CONSIDERATION, HOUSE OF REPRESENTATIVES, MAY 1, 2012   

  

  

  

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 appointment of township treasurers

5

and election of tax collectors; further defining the duties

6

and authority of the board of township commissioners.

7

The General Assembly of the Commonwealth of Pennsylvania

8

hereby enacts as follows:

9

Section 1.  Section 227 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 227.  Election of [Treasurer] Tax Collector in New

14

Townships.--At [such] the municipal election, the qualified

15

electors of [such] a new township shall elect a [township

16

treasurer] tax collector for a two or four year term so that

17

[his] the term shall expire at the same time as the terms of

18

[treasurers] tax collectors of other townships of the first

19

class under the provisions of this act. Thereafter the term of

 


1

[treasurer] tax collector of said township shall be four years

2

from the first Monday of January next following his election.

3

Section 1.1.  Section 503 of the act, amended February 2,

4

2012 (P.L.62, No.7), is amended to read:

5

Section 503.  Elected Officers Enumerated.--The electors of

6

each township shall elect (a) at least five township

7

commissioners, (b) one township [treasurer] tax collector, and

8

(c) except as otherwise hereinafter provided, three elected

9

auditors or one appointed auditor, or one controller where such

10

office has been established. [All elected] Elected township

11

officers shall be registered electors of the township.

12

Section 2.  Subdivision (c) heading of Article V of the act

13

is amended to read:

14

(c)  [Treasurer] Tax Collector

15

Section 3.  Section 510 of the act is amended to read:

16

Section 510.  [Election of Treasurer.--At the municipal

17

election in the year one thousand nine hundred and fifty-three,

18

and every fourth year thereafter, the electors of each township

19

shall elect a township treasurer for a term of four years, from

20

the first Monday of January next following his election.

21

When the township treasurer is unable to perform the duties

22

of his office and fails or refuses to appoint a deputy, the

23

court of common pleas, on petition of the township commissioners

24

shall appoint a deputy treasurer to serve until the treasurer is

25

again able to perform the duties of his office, or until such

26

deputy is removed by the court, but in no instance shall such

27

deputy serve beyond the term of the treasurer in whose office he

28

is serving as deputy treasurer. The court shall also fix the

29

compensation of such deputy treasurer at a rate not to exceed

30

that paid to the elected township treasurer. For the time such

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1

deputy shall serve such compensation shall be deducted from the

2

compensation otherwise payable to the township treasurer. Such

3

deputy shall furnish bond in the same manner as the bond of the

4

treasurer.] Election of Tax Collector.--(a)  At the municipal

5

election in 2013 and every fourth year thereafter, the electors

6

of each township shall elect one tax collector to serve for a

7

term of four years from the first Monday of January after the

8

election, except when vacancies create shorter terms. Tax

9

collectors shall reside in the township from which they are

10

elected and shall have resided in that township continuously for

11

at least one year immediately preceding their election.

12

(b)  If the electors of a township fail to choose a tax

13

collector or if a person elected to the office fails to give the

14

required bond or take the required oath, the vacancy shall be

15

filled as provided in section 530.

16

(c)  Compensation for tax collectors shall be fixed by

17

ordinance as provided in section 603.

18

Section 4.  Section 511 of the act is repealed:

19

[Section 511.  Eligibility.--The same person may hold the

20

office of township treasurer and treasurer of the school

21

district, but no township treasurer shall hold any other

22

township office except that of tax collector.]

23

Section 5.  Section 530 of the act, amended February 2, 2012

24

(P.L.62, No.7), is amended to read:

25

Section 530.  Vacancies in General.--(a)  When a vacancy

26

occurs in the office of township commissioner, auditor,

27

controller, [treasurer,] tax collector, or assistant auditor, by

28

reason of death, resignation, removal from the township or ward,

29

or otherwise, the board of township commissioners of such

30

township shall fill such vacancy by appointing by resolution a

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1

registered voter of the ward or township, as the case may be, in

2

which the vacancy occurs.

3

(b)  If the board of township commissioners of any township

4

shall refuse, fail, or neglect, or be unable for any reason

5

whatsoever, to fill such vacancy within thirty (30) days after

6

the vacancy occurs, then the vacancy board shall fill the

7

vacancy within fifteen (15) additional days by appointing a

8

registered elector of the ward or township, as the case may be,

9

in which the vacancy occurs. The vacancy board shall consist of

10

the board of commissioners and one registered elector of the

11

township, who shall be appointed by the board of township

12

commissioners at the board's first meeting each calendar year or

13

as soon thereafter as practical, and who shall act as chairman

14

of the vacancy board. If the vacancy board does not fill the

15

vacancy within the prescribed time, the chairman shall, or in

16

the case of a vacancy in the chairmanship the remaining members

17

of the vacancy board shall, petition the court of common pleas

18

to fill the vacancy by appointing a registered elector of the

19

ward or township, as the case may be, in which the vacancy

20

occurs. In the case where there are vacancies in a majority of

21

the offices of commissioners, the court of common pleas shall

22

fill such vacancies upon presentation of petition signed by not

23

less than fifteen (15) registered electors of the township. In

24

all cases, the person so appointed shall hold the office if the

25

term thereof continues so long, until the first Monday in

26

January after the first municipal election occurring more than

27

sixty (60) days after the vacancy occurs, at which election an

28

eligible person shall be elected for the remainder of the term

29

and shall have been a resident of the township continuously for

30

at least one (1) year before his appointment. In townships

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1

divided into wards, all appointed commissioners shall reside in

2

the ward in which the vacancy occurred and shall have resided in

3

said ward continuously for at least one (1) year before

4

appointment.

5

(c)  No person who was convicted of or pled guilty or no

6

contest to a felony shall be eligible for appointment to fill a

7

vacancy on the board of commissioners for a period of three (3)

8

years from the date of the conviction or plea.

9

Section 6.  Section 602 of the act, amended September 7, 1955

10

(P.L.563, No.140), is amended to read:

11

Section 602.  Bonds.--When any officer or employe of any

12

township is required to give bond for the faithful performance

13

of his duties, [such] the bond shall be with a surety company or

14

other company authorized by law to act as surety and the

15

township shall pay the premium on [such] the bond, except that 

16

the premium on bond of township [treasurer as] tax collector

17

shall be paid by the respective taxing districts, as provided by

18

the [Local Tax Collection Law, approved May twenty-five, one

19

thousand nine hundred forty-five (Pamphlet Laws 1050), and its

20

amendments.] act of May 25, 1945 (P.L.1050, No.394), known as

21

the "Local Tax Collection Law."

22

Section 7.  Section 603 of the act, amended February 25, 1976

23

(P.L.52, No.21), is amended to read:

24

Section 603.  Compensation.--(a)  Elected officers of

25

townships other than tax collector shall receive such salary,

26

compensation or emoluments of office as may from time to time be

27

fixed by ordinance of the township in accordance with provisions

28

of section 703.

29

(b)  Tax collectors shall receive such salary, compensation

30

or emoluments of office as may from time to time be fixed by

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1

ordinance of the township in accordance with the act of May 25,

2

1945 (P.L.1050, No.394), known as the "Local Tax Collection

3

Law."

4

(c)  Any change in salary, compensation or emoluments of

5

office of an elected officer shall become effective at the

6

beginning of the next term of the elected officer.

7

(d)  Appointed officers and employes of the township shall

8

receive such compensation for their services as the township

9

commissioners shall prescribe.

10

Section 8.  Article VIII heading of the act is repealed:

11

[ARTICLE VIII

12

TOWNSHIP TREASURER]

13

Section 8.1.  Section 801 of the act, amended July 2, 1953

14

(P.L.326, No.71), is repealed:

15

[Section 801.  Fidelity Bond.--The treasurer of each township

16

shall give a fidelity and not a surety bond to the Commonwealth

17

in a sum to be prescribed by ordinance or resolution and at

18

least equal to fifty per centum of the probable amount of the

19

annual township tax. Such bond shall be subscribed by a surety

20

company or companies duly authorized to do business in this

21

Commonwealth. The bond given by the treasurer shall be

22

conditioned on a just accounting for and paying over all moneys

23

belonging to the township funds that may come into his hands, as

24

treasurer, from taxation or otherwise, for the payment over

25

thereof only in the manner prescribed by law, for the delivery

26

to his successor in office of all papers, books, documents, and

27

other things held in right of his office, for the payment to

28

such successor of any balance in money remaining in his hands or

29

charged against him in the settlement of his accounts, and that,

30

as tax collector of township, county, poor, institution

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1

district, and school taxes, he shall account for and pay over

2

all moneys received by him as taxes, penalties and interest. The

3

township treasurer and his sureties shall be discharged from

4

further liability on any bond as tax collector as soon as all

5

tax items, contained in the duplicates delivered to him, are

6

either--(1) collected and paid over to the proper taxing

7

district; or (2) set forth in schedules filed with or certified

8

to the proper tax authorities; or (3) returned to the county

9

commissioners for sale of the real estate by the county

10

treasurer, or returned in accordance with the Real Estate Tax

11

Sale Law approved July 7, 1947, Pamphlet Laws 1368; or (4) in

12

the case of occupation, poll, and per capita taxes, accounted

13

for by payment over or by exoneration which shall be granted by

14

the taxing district upon oath or affirmation that as tax

15

collector he has complied with section 20 of the Local Tax

16

Collection Law approved May 25th, 1945 (Pamphlet Laws 1050). The

17

township treasurer shall be required to give but one bond, which

18

shall include his duties as township treasurer and collector of

19

township, county, school, institution district, and poor taxes,

20

and shall cover the full term of his office. Should the

21

township, county, school district, institution district or poor

22

district be of the opinion at any time, that the bond given is

23

not sufficient, additional security may be required to be given

24

at the expense of the taxing district requiring the same. The

25

treasurer shall not, in any event, be required to give bond or

26

bonds aggregating an amount in excess of the taxes to be

27

collected by him. The bond or bonds given by the township

28

treasurer shall be for the use of the township, the county, the

29

institution district, and the school district. Said bond shall

30

be filed with the township commissioners.]

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1

Section 9.  Sections 803, 804, 805, 806, 807 and 808 of the

2

act are repealed:

3

[Section 803.  Accounts to Be Kept by Treasurer.--Every

4

township treasurer shall take charge of all township moneys from

5

all sources, and promptly deposit the same in a bank, banking

6

institution or trust company in the name of the township, and

7

keep distinct accounts of all sums received from taxes and other

8

sources, which accounts shall at all times be open to the

9

inspection of the commissioners and township auditor or

10

controller. He shall annually state his accounts, and lay the

11

same, together with the books and the vouchers, before the

12

township auditors or controller for audit.

13

Section 804.  Payment of Moneys on Orders.--The township

14

treasurer shall pay out the moneys coming into his hands only on

15

orders, numbered in the order of their issue, signed by the

16

president or vice president and attested by the secretary or

17

assistant secretary of the board, and designating the

18

appropriation out of which the orders shall be paid. The

19

signature of the president or vice-president may be a facsimile

20

signature. Any township treasurer who shall pay out moneys in

21

his hands except upon such orders, or shall pay out moneys in

22

excess of the appropriation, shall be allowed no credit in the

23

settlement of his accounts for the sum or sums so paid out, nor

24

shall he have any claim or right of action against the township

25

therefor.

26

Section 805.  Powers as Tax Collector.--The township

27

treasurer, by virtue of his office as treasurer, shall be tax

28

collector. He shall collect all county, institution district,

29

township, school, and other taxes, within such township, levied

30

by authorities empowered to levy taxes. He shall, in addition to

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1

the powers, duties, and responsibilities enumerated in this act,

2

have all the powers, perform all the duties, and be subject to

3

all the obligations and responsibilities as are now by law

4

vested in, conferred upon, or imposed upon, collectors of the

5

several classes of taxes hereinbefore mentioned.

6

It is the purpose and intent of this section that no local

7

taxes shall be collected in any township, except by the

8

treasurer of the township.

9

Section 806.  Oath.--The treasurer of every township shall,

10

before he enters upon the duties of his office as collector of

11

taxes for the county, take and subscribe an oath of office and

12

file the same in the office of the court of quarter sessions.

13

Section 807.  Special Funds; Penalty.--Whenever any moneys

14

are collected in any township for any special purpose and are

15

paid into the hands of the treasurer of such township, it shall

16

be unlawful for such treasurer to apply such moneys, or any part

17

thereof, to any purpose other than that for which such moneys

18

were collected. Every such misapplication shall be a

19

misdemeanor. Upon conviction of such offense, the treasurer

20

shall be punished by a fine of not less than the amount so

21

misapplied, or by imprisonment for not less than three months

22

and not more than one year.

23

Section 808.  Depositories of Township Funds; Selection;

24

Bonds.--The board of commissioners shall, from time to time,

25

designate, by resolution, a depository or depositories for

26

township funds. Such depository or depositories shall be banks,

27

banking institutions or trust companies located in the

28

Commonwealth.

29

Depositories so designated shall, upon receipt of notice of

30

their selection as a depository of township funds, either

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1

furnish a bond to secure payment of deposits of township funds

2

and any interest to the township, with a proper warrant to

3

confess judgment in favor of the township, secured by a surety

4

company or individual sureties to be approved by the board of

5

commissioners, or deposit obligations of the United States, or

6

the Commonwealth of Pennsylvania or any political subdivision

7

thereof, to secure the payment of township deposits and any

8

interest thereon. Such surety bonds shall be in a sum, to be

9

fixed by ordinance or resolution, at least equal to the probable

10

greatest amount of such deposit at any one time. The market

11

value of deposit bonds shall be, at all times, at least equal to

12

one hundred and twenty per centum of the amount of township

13

funds to be secured. Such deposit bonds shall be accompanied by

14

proper assignments or powers of attorney to transfer the same.

15

In the event of the failure of the depository to pay to the

16

township the full amount of such deposits and interest thereon,

17

such bonds and the proceeds of sale thereof shall belong to the

18

township until it shall receive therefrom the full amount of

19

such deposits and interest thereon, and the township shall have

20

a prior standing as respects such bonds and be in all respects

21

preferred to any and all claims except such as have heretofore

22

been preferred by law.

23

Nothing herein contained shall be construed to require a

24

depository to furnish bond or collateral security to cover the

25

amount of any deposit to the extent that the same is insured

26

with the Federal Deposit Insurance Corporation.

27

The township treasurer shall, upon the designation and

28

qualification of such depository or depositories, immediately

29

transfer thereto the township funds, and shall thereafter keep

30

such deposits solely in such depository or depositories in the

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1

name of the township.

2

No township treasurer complying with the provisions of this

3

section, nor his surety or sureties, shall be chargeable with

4

losses in township funds caused by the failure or negligence of

5

such depository or depositories.]

6

Section 10.  The act is amended by adding articles to read:

7

ARTICLE VIII-A

8

APPOINTED TOWNSHIP TREASURER

9

Section 801-A.  Township treasurer.

10

(a)  Appointment.--The board of township commissioners shall

11

appoint a township treasurer, who may be the elected tax

12

collector or an employee of the township, to serve at the

13

pleasure of the board of township commissioners.

14

(b)  Compensation.--The board of township commissioners shall

15

determine the compensation of the township treasurer.

16

(c)  Deputy.--When the township treasurer is unable to

17

perform the duties of office or fails to appoint a deputy

18

treasurer, the board of township commissioners may appoint a

19

deputy treasurer to serve until the treasurer is again able to

20

perform the duties of his office. The deputy treasurer shall be

21

bonded for the same amount as the township treasurer when acting

22

in the capacity of township treasurer. The board of township

23

commissioners shall determine the compensation of the deputy

24

treasurer.

25

Section 802-A.  Treasurer's bond.

26

The township treasurer shall give a fidelity bond to the

27

Commonwealth in an amount prescribed by ordinance or resolution

28

and at least equal to 50% of the amount of township funds

29

estimated by the board of township commissioners to be available

30

to the township treasurers at any time during the current year.

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1

The bond shall be subscribed by a surety company or companies

2

duly authorized to do business in this Commonwealth. The bond

3

given by the treasurer shall be conditioned on the faithful

4

performance of the duties as stated in section 803-A. The

5

treasurer shall not, in any event, be required to give bond or

6

bonds aggregating an amount in excess of the taxes to be paid

7

over to him by the tax collector.

8

Section 803-A.  Treasurer's duties.

9

The township treasurer shall:

10

(1)  Receive all moneys due the township and promptly

11

deposit them in a designated depository in the name of the

12

township.

13

(2)  Keep distinct and accurate accounts of all sums

14

received from taxes and other sources, which accounts shall

15

be open to the inspection of the board of commissioners,

16

township auditor or controller.

17

(3)  Annually state the accounts with the books and

18

vouchers for audit by the township auditors or controller.

19

(4)  Pay out all moneys of the township only on orders

20

signed by the president or vice president and attested by the

21

secretary or assistant secretary of the board, and

22

designating the appropriation out of which the orders shall

23

be paid. The signature of the president or vice-president may

24

be by facsimile signature. When a treasurer pays out moneys

25

except upon orders or pays moneys in excess of the

26

appropriation, he shall receive no credit in the settlement

27

of his accounts for those amounts, nor shall he have any

28

claim or right of action against the township.

29

(5)  Preserve the account books, papers, documents and

30

other things held in right of his office and turn them over

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1

to the successor in office.

2

(6)  Pay over to the successor any balance in money

3

remaining in his hands or charged against him in the

4

settlement of his accounts.

5

Section 804-A.  Penalty for failure to perform duties.

6

A township treasurer or deputy treasurer who fails to perform

7

any duties of the office other than those for which specific

8

penalties are provided commits a summary offense and, in

9

addition to the fine or penalty which may be imposed upon

10

conviction, is required to pay to the township an amount equal

11

to the amount of the financial loss that occurred, if any, for

12

not performing the duties of the office. That person is

13

disqualified from holding the office of township treasurer or

14

deputy treasurer.

15

Section 805-A.  Use of special funds; penalty.

16

When any moneys are collected for any special purpose, no

17

township treasurer or township commissioner may apply those

18

moneys to any purpose other than that for which they were

19

collected. Every misapplication shall be a misdemeanor of the

20

third degree, and, in addition to the fine or penalty which may

21

be imposed upon conviction, the defendant shall be required to

22

pay restitution in the amount of moneys improperly spent.

23

Section 806-A.  Depositories of township funds.

24

The following shall apply:

25

(1)  The board of township commissioners shall designate

26

by resolution a depository or depositories for township

27

funds. Any funds deposited with any banking institution of

28

this Commonwealth shall be insured with the Federal Deposit

29

Insurance Corporation or the National Credit Union Share

30

Insurance Fund or their successor agencies, to the extent

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1

that accounts are so insured. The designation is valid for a

2

period of one year or until another depository or other

3

depositories are designated by similar action of the board of

4

township commissioners.

5

(2)  The depository or depositories shall be banks,

6

banking institutions or trust companies located in this

7

Commonwealth.

8

(3)  The depository or depositories shall not be required

9

to furnish bond or collateral security to cover the amount of

10

any deposit to the extent that the same is insured with the

11

Federal Deposit Insurance Corporation.

12

(4)  The township treasurer or deputy treasurer shall,

13

upon the designation of the depository or depositories by the

14

board of township commissioners, immediately transfer thereto

15

the township funds and after that make deposits solely in the

16

depository or depositories in the name of the township.

17

(5)  No township treasurer or deputy treasurer complying

18

with the provisions of this section, nor his surety or

19

sureties, shall be chargeable with losses of township funds

20

caused solely by the failure or negligence of the depository

21

or depositories.

22

(6)  The depository or depositories shall furnish a bond

23

to secure payment of deposits of township funds and any

24

interest to the township, with a proper warrant to confess

25

judgment in favor of the township, secured by a surety

26

company or individual sureties to be approved by the board of

27

commissioners, or deposit obligations of the United States,

28

or the Commonwealth of Pennsylvania or any political

29

subdivision thereof, to secure the payment of township

30

deposits and any interest thereon. Such surety bonds shall be

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1

in a sum, to be fixed by ordinance or resolution, at least

2

equal to the probable greatest amount of such deposit at any

3

one time. The market value of deposit bonds shall be, at all

4

times, at least equal to 120% of the amount of township funds

5

to be secured. Such deposit bonds shall be accompanied by

6

proper assignments or powers of attorney to transfer the

7

same. In the event of the failure of the depository to pay to

8

the township the full amount of such deposit and interest

9

thereon, bonds and the proceeds of sale thereof shall belong

10

to the township until it shall receive therefrom the full

11

amount of such deposits and interest thereon, and the

12

township shall have a prior standing as respects such bonds

13

and be in all respects preferred to any and all claims except

14

such as have heretofore been preferred by law.

15

ARTICLE VIII-B

16

TAX COLLECTOR

17

Section 801-B.  Powers and duties of tax collector.

18

(a)  Collection of taxes required.--The township tax

19

collector shall collect all county, institution district,

20

township, school and other taxes levied within such townships by

21

authorities authorized to levy taxes.

22

(b)  Collection of taxes permitted.--

23

(1)  The tax collector may also be designated in the tax-

24

levying ordinance or resolution or be employed by the tax-

25

levying authority to collect taxes levied under the act of

26

December 31, 1965 (P.L.1257, No.511), known as The Local Tax

27

Enabling Act.

28

(2)  No such ordinance or resolution may authorize the

29

collection of income taxes in a manner other than as provided

30

in Chapter 5 of The Local Tax Enabling Act.

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1

(c)  Other powers and duties.--In addition to the powers,

2

duties and responsibilities under this act, the tax collector

3

shall exercise all the powers and perform all the duties and be

4

subject to all the obligations and responsibilities for the

5

collection of taxes as are conferred upon tax collectors by law.

6

Section 11.  Section 1502 XIII of the act, amended May 31,

7

1955 (P.L.56, No.27), is amended to read:

8

Section 1502.  The corporate power of a township of the first

9

class shall be vested in the board of township commissioners.

10

The board shall have power--

11

* * *

12

XIII.  Lighting Assessments. On the petition of the owners of

13

a majority of the lineal feet frontage along any street or

14

highway, or portion thereof, in any village within the township,

15

to enter into contracts with electric, gas, or other lighting

16

companies to light and illuminate the streets, highways, and

17

other public places in said village with electric light, gas

18

light, or other illuminant.

19

The township commissioners shall annually assess, or cause to

20

be assessed, the cost and expense of the maintenance of said

21

lights by an equal assessment on all property benefited by such

22

lighting in proportion to the number of feet the same fronts on

23

the street, or highway, or portion thereof to be lighted. The

24

board of township commissioners may provide for an equitable

25

reduction from the frontage of lots, at intersections, or where,

26

from the peculiar or pointed shape of lots, an assessment of the

27

full frontage would be inequitable. No such assessment shall be

28

made against any farm land, but vacant lots between built-up

29

sections, whether tilled or untilled, shall not be deemed to be

30

farm lands: Provided, however, That the assessment per front

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1

foot against vacant lots shall be only twenty-five per centum

2

(25%) of the assessment per foot front against property with

3

improvements thereon. All such assessments for street lighting

4

shall be filed with the township [treasurer] tax collector, who

5

shall give thirty days' written or printed notice that the

6

assessments are due and payable, stating the due date to each

7

party assessed, either by service on the owner of the property,

8

or by mailing such notice to the owner at his last known post

9

office address. The township [treasurer] tax collector shall be

10

entitled to the same commission for the collection of such

11

assessments as he is entitled to by law for the collection of

12

the township tax. If the assessments, or any of them remain

13

unpaid, on the first Monday of May of the succeeding year they

14

shall be placed in the hands of the township solicitor for

15

collection. The solicitor shall collect the same, together with

16

five per centum (5%) as attorney's commission, and interest from

17

the date such assessments were due, by a municipal claim filed

18

against the property of the delinquent owner in like manner as

19

municipal claims are by law filed and collected. Where an owner

20

has two or more lots against which there is an assessment for

21

the same year, all such lots shall be embraced in one claim. All

22

assessments, when collected, shall be paid over to the township

23

treasurer, who shall receive and shall keep all such assessments

24

collected for lighting the streets and highways in a separate

25

account and pay out the same only upon orders signed by the

26

president or vice president of the township commissioners,

27

attested by the secretary or assistant secretary. The treasurer

28

shall make a report to the auditor or controller of the township

29

annually.

30

Ornamental Standards for Street Lighting. On the petition of

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1

the owners of seventy-five per cent of the lineal feet frontage

2

along any street or highway or portion thereof in any village

3

within the township to provide for the furnishing and

4

installation of ornamental standards for street lighting with

5

fittings and underground wiring therefor along such street or

6

highway or the portion thereof affected, and to enter into

7

contracts with electric, gas or other lighting companies to

8

furnish and install such standards with the fittings and wiring

9

therefor.

10

The board of township commissioners shall assess or cause to

11

be assessed the cost and expense of the furnishing and

12

installation of said standards, fittings and underground wiring

13

by an equal assessment on all property benefited by the

14

furnishing and installation of such standards, fittings and

15

underground wiring in proportion to the number of feet the same

16

fronts on the street or highway or portion thereof to be

17

lighted. The township commissioners may provide for an equitable

18

reduction from the frontage of lots at intersections, or where

19

from the peculiar or pointed shape of lots an assessment of the

20

full frontage would be inequitable. No such assessment shall be

21

made against any farm land, but vacant lots between built-up

22

sections, whether tilled or untilled, shall not be deemed to be

23

farm lands. All such assessments for the cost of furnishing and

24

installation of such standards, fittings and underground wiring

25

shall be filed with the township [treasurer] tax collector, who

26

shall give thirty days written or printed notice that the

27

assessments are due and payable, stating the due date to each

28

party assessed, either by service on the owner of the property

29

or by mailing such notice to the owner at his last known post

30

office address. The township [treasurer] tax collector shall be

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1

entitled to the same commission for the collection of such

2

assessments as he is entitled to by law for the collection of

3

the township tax. If the assessments or any of them remain

4

unpaid at the expiration of a period not exceeding ninety days,

5

the exact time to be fixed by the board of township

6

commissioners, they shall be placed in the hands of the township

7

solicitor for collection. The solicitor shall collect the same

8

together with five per centum (5%) as attorney's commission and

9

interest from the date such assessments were due by a municipal

10

claim filed against the property of the delinquent owner in like

11

manner as municipal claims are by law filed and collected. Where

12

an owner has two or more lots against which there is an

13

assessment all such lots may be embraced in one claim. All

14

assessments when collected shall be paid over to the township

15

treasurer who shall receive and shall keep all such assessments

16

collected in a separate account and pay out the same only upon

17

orders signed by the president or vice president of the township

18

commissioners, attested by the secretary or assistant secretary.

19

The treasurer shall make a report to the auditor or controller

20

of the township annually until all of such assessments are paid

21

in full.

22

* * *

23

Section 12.  Section 1709.1 of the act, amended February 2,

24

2012 (P.L.62, No.7), is amended to read:

25

Section 1709.1.  Additions and Revisions to Duplicates.--

26

[Whenever in any first class township] When there is any

27

construction of a building or buildings not otherwise exempt as

28

a dwelling after January first of any year and the building is

29

not included in the tax duplicate of the township, the authority

30

responsible for assessments in the township shall, upon the

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1

request of the board of township commissioners, inspect and

2

reassess, subject to the right of appeal and adjustment

3

[provided] by the [act of Assembly] law under which assessments

4

are made, all taxable property in the township to which major

5

improvements have been made after January first of any year and

6

to give notice of [such] the reassessments within ten days to

7

the authority responsible for assessments, the township and the

8

property owner. The property shall [then] be added to the

9

duplicate and [shall be] is taxable for township purposes at the

10

reassessed valuation for that proportionate part of the fiscal

11

year of the township remaining after the property was improved.

12

Any improvement made during the month shall be computed as

13

having been made on the first day of the month. A certified copy

14

of the additions or revisions to the duplicate shall be

15

furnished by the board of township commissioners to the township

16

[treasurer] tax collector, together with [their] the board's 

17

warrant for collection of the same, and within ten days

18

[thereafter] the township [treasurer] tax collector shall notify

19

the owner of the property of the taxes due the township.

20

[Whenever] When an assessment is made for a portion of a year

21

[as above provided], the [same] assessment shall be added to the

22

duplicate of the following or succeeding year unless the value

23

of the improvements has already been included in [said] that 

24

duplicate.

25

Section 13.  Section 1712 of the act, amended December 14,

26

1967 (P.L.819, No.351), is amended to read:

27

Section 1712.  Delivery of Duplicates.--The board of township

28

commissioners shall within thirty days after adoption of the

29

budget or within thirty days after receipt of the assessment

30

roll from the county, whichever is later, deliver a duplicate of

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1

the assessment of township taxes to the township [treasurer] tax

2

collector, together with [their] the board's warrant for [the] 

3

collection of the [same] taxes.

4

Section 14.  Notwithstanding any other provision of law to

5

the contrary, the following shall apply:

6

(1)  The term of the person who holds the office of

7

elected treasurer in a first class township shall end on the

8

first Monday in January immediately following the municipal

9

election of 2013.

10

(2)  After the effective date of this section, if the

11

elected township treasurer is unable to perform the duties of

12

his office and fails or refuses to appoint a deputy, the

13

court of common pleas, on petition of the board of township

14

commissioners, shall appoint a deputy treasurer to serve

15

until the treasurer is again able to perform the duties of

16

his office, or until such deputy is removed by the court, but

17

in no instance shall such deputy serve beyond the term of the

18

treasurer in whose office he is serving as deputy treasurer.

19

The court shall also fix the compensation of such deputy

20

treasurer at a rate not to exceed that paid to the elected

21

township treasurer. For the time such deputy shall serve such

22

compensation shall be deducted from the compensation

23

otherwise payable to the township treasurer. Such deputy

24

shall furnish bond in the same manner as the bond of the

25

treasurer.

26

Section 15.  Municipal officers affected by this act shall

27

transfer all necessary records to effectuate this act.

28

Section 16.  This act shall take effect as follows:

29

(1)  The following shall take effect January 4 6, 2014:

<--

30

(i)  The repeal of section 511 of the act.

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1

(ii)  The amendment of section 530 of the act.

2

(iii)  The amendment of section 602 of the act.

3

(iv)  The amendment of section 603 of the act.

4

(v)  The repeal of Article VIII heading of the act.

5

(vi)  The repeal of section 801 of the act.

6

(vii)  The repeal of sections 803, 804, 805, 806, 807

7

and 808 of the act.

8

(viii)  The amendment of section 1502 XIII of the

9

act.

10

(ix)  The amendment of section 1709.1 of the act.

11

(x)  The amendment of section 1712 of the act.

<--

12

(x) (xi)  The addition of Article VIII-A of the act.

<--

13

(xi) (xii)  The addition of Article VIII-B of the

<--

14

act.

15

(2)  The remainder of this act shall take effect

16

immediately.

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