Bill Text: PA HB715 | 2011-2012 | Regular Session | Introduced

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Bill Title: Further providing for definitions; and providing for collection of municipal taxes by county treasurer.

Spectrum: Moderate Partisan Bill (Republican 19-5)

Status: (Passed) 2011-12-22 - Act No. 115 [HB715 Detail]

Download: Pennsylvania-2011-HB715-Introduced.html

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PRINTER'S NO. 729
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No. 715 Session of2011
INTRODUCED BY HICKERNELL, CREIGHTON, FREEMAN, AUMENT, BOYD, COHEN, CUTLER, DENLINGER, EVERETT, FLECK, GINGRICH, GROVE, HALUSKA, HELM, MARSICO, MILLER, MURT, ROSS, STERN, SWANGER, TALLMAN, VULAKOVICH AND WAGNER, FEBRUARY 16, 2011
REFERRED TO COMMITTEE ON LOCAL GOVERNMENT, FEBRUARY 16, 2011
AN ACT
Amending the act of May 25, 1945 (P.L.1050, No.394), entitled
"An act relating to the collection of taxes levied by
counties, county institution districts, cities of the third
class, boroughs, towns, townships, certain school districts
and vocational school districts; conferring powers and
imposing duties on tax collectors, courts and various
officers of said political subdivisions; and prescribing
penalties," further providing for definitions; and providing
for collection of municipal taxes by county treasurer.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 2 of the act of May 25, 1945 (P.L.1050,
No.394), known as the Local Tax Collection Law, amended December
13, 1982 (P.L.1201, No.275), December 21, 1998 (P.L.1294,
No.169) and March 22, 2002 (P.L.200, No.14), is amended to read:
Section 2. Definitions.--The words--
"Duplicate" shall mean a listing of the valuations of persons
and property within a taxing district taxable for the applicable
year and may include a computerized billing register of annual
taxes. It shall be prepared or derived from the county
assessment roll and, after being certified as accurate by the
taxing district, shall be used by the tax collector to notify
the persons whose names appear thereon of the valuations and
identification of the properties or persons taxed, the rates of
taxes and the amount of tax due. A duplicate can be in a
written, typographical, photostatic, photographic,
microphotographic, microfilm, microcard, miniature photographic,
optical electronic or other form which comprises a durable
medium and from which an accurate reproduction can be made.
"Tax Collector" or "Elected Tax Collector" shall include
every person duly elected or appointed to collect all taxes,
levied by any political subdivision included in the provisions
of this act, including the treasurers of cities of the third
class and of townships of the first class in their capacity as
treasurers, and county collectors of taxes in counties of the
third, fourth, fifth, sixth, seventh and eighth class who have
been designated to collect county and institution district taxes
in cities of the third class and county treasurers in counties
of the fourth, fifth, sixth, seventh and eighth class who have
been designated to collect county taxes in municipalities
existing or organized under 53 Pa.C.S. Pt. III Subpt. E
(relating to home rule and optional plan government) that have
eliminated the elective office of tax collector and county
treasurers in counties of the third, fourth, fifth, sixth,
seventh and eighth class who have been designated to collect
taxes under section 4.4. The term includes a person authorized
to collect taxes under section 4.2 of this act.
"Taxing District" shall include counties (except counties of
the first or second class), county institution districts (except
in counties of the second class), cities of the third class,
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boroughs, towns, townships and school districts of the second,
third and fourth classes, and vocational school districts. The
term "taxing district" shall also include a city of the second
class A for the purposes of sections 10 and 11 of this act.
"Taxes" shall include all taxes levied and assessed by taxing
districts, except those levied and assessed under authority of
the act of June 25, 1947 (P.L.1145), as amended, and shall also
include the penalties and interest imposed thereon.
Section 2. The act is amended by adding a section to read:
Section 4.4. Collection of Municipal Taxes by County
Treasurer.--(a) Notwithstanding any law, if, as a result of a
vacancy in the office of elected tax collector in a municipality
within a county of the third, fourth, fifth, sixth, seventh or
eighth class, the county treasurer has been appointed or
directed by the county commissioners to bill and collect all
county and county institution district taxes within the
municipality under section 1701.1(b.2) of the act of August 9,
1955 (P.L.323, No. 130), known as "The County Code," the
governing body of the municipality and the county commissioners
may by agreement provide that the county treasurer shall have
the duties and responsibilities of billing and collecting all
taxes levied by the municipality.
(b) An agreement under subsection (a) shall be effective
only through the end of the calendar year in which a successor
tax collector is elected in accordance with law and shall
provide that the compensation that otherwise would be
attributable to the billing and collection of municipal taxes
within the municipality be paid to the county treasurer’s
office. Court approval shall not be required for the execution
of an agreement.
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(c) Prior to executing an agreement under subsection (a),
the governing body of the municipality and the county
commissioners shall each adopt a resolution specifying:
(1) The conditions of agreement.
(2) That the duration of the term of the agreement is as
specified under subsection (b).
(3) The purpose and objectives of the agreement, including
the powers and scope of authority delegated under the agreement.
(d) As used in this section, the term "municipality" shall
mean a borough, town or township.
Section 3. This act shall take effect immediately.
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