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| PRIOR PRINTER'S NO. 1186 | PRINTER'S NO. 1239 |
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| THE GENERAL ASSEMBLY OF PENNSYLVANIA |
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| SENATE BILL |
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| INTRODUCED BY McILHINNEY, JUNE 18, 2009 |
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| SENATOR PICCOLA, EDUCATION, AS AMENDED, JUNE 30, 2009 |
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| AN ACT |
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1 | Amending the act of March 10, 1949 (P.L.30, No.14), entitled "An |
2 | act relating to the public school system, including certain |
3 | provisions applicable as well to private and parochial |
4 | schools; amending, revising, consolidating and changing the |
5 | laws relating thereto," further providing for appointment of |
6 | tax collector in certain cases; providing for requirements of |
7 | a school district collecting taxes; further providing for |
8 | bond of appointed collectors; and providing for fair |
9 | compensation to elected tax collectors. |
10 | The General Assembly of the Commonwealth of Pennsylvania |
11 | hereby enacts as follows: |
12 | Section 1. Section 683 of the act of March 10, 1949 (P.L.30, |
13 | No.14), known as the Public School Code of 1949, is amended to |
14 | read: |
15 | Section 683. Appointment of Tax Collector in Certain |
16 | Cases.--The board of school directors in each school district of |
17 | the second, third, or fourth class shall utilize the services of |
18 | the local elected tax collector, however, where a tax collector |
19 | is not elected to collect school taxes, or where there is a |
20 | vacancy, or where any tax collector elected refuses to qualify |
21 | or furnish a bond as herein provided, shall, annually, on or |
22 | before the first day of June in each year, appoint one or more |
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1 | suitable persons as tax collectors in said school districts. The |
2 | board of school directors in any school district, appointing any |
3 | tax collector or tax collectors, may authorize and direct any |
4 | one tax collector to collect the school taxes in any one or more |
5 | wards or other proper divisions in such school district. |
6 | Section 2. The act is amended by adding a section to read: |
7 | Section 683.1. Requirements of a School District Collecting |
8 | Taxes.--In the event that a school district through its employes |
9 | performs the functions of an elected tax collector for the |
10 | collection of school real estate taxes, the following shall |
11 | apply: |
12 | (1) The school district shall certify with the approval of |
13 | the school board which employes are to assume the responsibility |
14 | of collecting taxes. These employes shall be required to |
15 | maintain the same basic training, examination and continuing |
16 | education requirements as an elected tax collector as set forth |
17 | in section 4.1 of the act of May 25, 1945 (P.L.1050, No.394), |
18 | known as the "Local Tax Collection Law." Only those employes of |
19 | the school district who are certified by the school district and |
20 | properly bonded as provided for in section 684(e) may interact |
21 | or consult with taxpayers. |
22 | (2) The school district shall post hours of operation in a |
23 | conspicuous place at the office designated by the school |
24 | district for the collection of taxes. |
25 | (3) A school district that collects taxes shall ensure that |
26 | all provisions of the "Local Tax Collection Law" are being |
27 | complied with except where this section expressly states |
28 | otherwise. |
29 | Section 3. Section 684 of the act is amended by adding a |
30 | subsection to read: |
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1 | Section 684. Bond of Appointed Collectors.--* * * |
2 | (e) A school district employe performing the functions of an |
3 | elected tax collector must meet the same bonding requirements as |
4 | an elected tax collector as set forth in section 4 of the act of |
5 | May 25, 1945 (P.L.1050, No.394), known as the "Local Tax |
6 | Collection Law." |
7 | Section 4. The act is amended by adding a section to read: |
8 | Section 689. Fair Compensation to Elected Tax Collectors.-- |
9 | The board of school directors shall set fair compensation for |
10 | all elected tax collectors. Compensation shall be based upon, |
11 | but not limited to, stationary stationery paper, supplies, | <-- |
12 | printing, notices, postage, telephone services, office |
13 | equipment, software licenses, cost of hand delivery of lien |
14 | filings, office rental, cost of meeting all requirements for |
15 | timely filing, reporting, issuance of tax receipts, bonding and |
16 | continuing education of all employes of the tax collector. |
17 | Section 5. This act shall take effect in 60 days. |
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