SB 82 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for definitions; providing for county collection of real property taxes, for optional alternative tax collection agreements and for collection of school taxes by school districts; and further providing for bonds of tax collectors.

Bill Text

• Printer's No. 0061 View text Current pdf

AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill amends various provisions of the Local Tax Collection Law to enhance the collection methods and definitions related to tax collectors in counties of the third class, including the introduction of county collection of real property taxes and optional alternative tax collection agreements.

• Section 2

  The words-- → The words--

  The definition section remains, but now includes more specific references regarding tax collectors.

• Section 2

  Tax Collector or Elected Tax Collector shall include every person duly elected or appointed to collect all taxes, → 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, elected collectors of taxes in townships of the first class 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 3.1, 3.2 or 4.4 of this act. The term includes a person authorized to collect taxes under section 3.2, 3.3 or 4.2 of this act.

  The definition of tax collector is expanded to include additional officials and conditions for tax collection.

• Section 3.1

  County Collection of Real Property Taxes.--(a) Notwithstanding any other provision of law, a county of the third class may, by resolution, provide for the collection by the county treasurer of all real property taxes levied by the county.

  Allows specific counties to collect real property taxes directly through the county treasurer.

• Section 3.1

  If a county elects to discontinue the collection by the county treasurer of real property taxes levied by the county, the county shall provide written notice to the taxing districts and elected tax collectors in the taxing districts.

  Requires notification to affected parties if a county stops collecting real property taxes.

• Section 3.2

  Optional Alternative Tax Collection Agreements.--(a) (1) Notwithstanding any other provision of law, the governing body of a municipality within a county of the third class may, by ordinance, enter into an optional alternative tax collection agreement with a tax officer.

  Enables municipalities to form agreements for alternative tax collection methods.

• Section 3.2

  The office of tax collector is abolished, subject to subsection (c). The municipality shall notify the taxing districts served by the elected tax collector of the tax officer named to replace the elected tax collector.

  Abolishes the elected tax collector's position when an alternative tax collection agreement is adopted.

• Section 3.3

  Collection of School Taxes by School Districts.--(a) Notwithstanding any law, the board of school directors in each school district in a county of the third class may appoint, by resolution, one or more suitable persons as tax collectors in such school districts.

  Permits school boards in third class counties to appoint tax collectors for school taxes.

• Section 4(b)

  elected

  Changes reference from 'elected tax collector' to 'tax collector' to standardize terminology.

Action History

1. January 24, 2019

   PN 0061 Referred to LOCAL GOVERNMENT

Sponsors

• Scott Martin · Primary
• Aument · Cosponsor

Subjects