HB 853 — An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

Where payment of taxes is made on the installment basis, no abatement or discount shall be allowed on said taxes.

* * * Section 4.

The act is amended by adding a section to read:

SECTION 6 OF THE ACT OF MAY 25, 1945 (P.L.1050, <-- NO.394), KNOWN <-- AS THE LOCAL TAX COLLECTION LAW, IS AMENDED BY ADDING A SECTION TO READ:

SECTION 6.

NOTICES OF TAXES.--WHEN ANY DUPLICATE OF TAXES ASSESSED IS ISSUED AND DELIVERED BY ANY TAXING DISTRICT TO THE TAX COLLECTOR, HE SHALL WITHIN THIRTY DAYS AFTER RECEIVING THE TAX DUPLICATE, UNLESS SUCH TIME SHALL BE EXTENDED BY THE TAXING DISTRICT, NOTIFY EVERY TAXABLE WHOSE NAME APPEARS ON SUCH DUPLICATE:

PROVIDED, HOWEVER, THAT A TAX NOTICE SHALL BE SENT TO EVERY TAXABLE WHOSE NAME APPEARS ON THE DUPLICATE NOT LATER THAN THE FIRST DAY OF JULY FOLLOWING RECEIPT OF THE TAX DUPLICATE, OR NOT LATER THAN FIFTEEN DAYS AFTER THE DUPLICATE OF TAXES ASSESSED IS ISSUED AND DELIVERED BY THE TAXING DISTRICT TO THE TAX COLLECTOR IF SUCH DELIVERY IS AFTER THE SIXTEENTH DAY OF JUNE:

AND PROVIDED FURTHER, THAT MUNICIPALITIES THAT HAVE ADOPTED A HOME RULE CHARTER UNDER [THE ACT OF APRIL 13, 1972 (P.L.184, NO.62), KNOWN AS THE "HOME RULE CHARTER AND OPTIONAL PLANS LAW,"] 53 PA.C.S.

PT.

III SUBPT.

E (RELATING TO HOME RULE AND OPTIONAL PLAN GOVERNMENT) MAY ESTABLISH A DIFFERENT DATE FOR THE SENDING OF TAX NOTICES TO TAXABLES.

SUCH NOTICE SHALL CONTAIN--(1) THE DATE OF THE TAX NOTICE;

(2) THE RATE OR RATES OF TAXATION;

(3) THE VALUATION AND IDENTIFICATION OF THE REAL PROPERTY OF SUCH TAXPAYER;

(4) THE OCCUPATION VALUATION OF SUCH TAXPAYER, IF ANY;

(5) THE SEVERAL AMOUNTS OF REAL AND PERSONAL PROPERTY AND PERSONAL TAXES FOR WHICH SAID TAXPAYER IS LIABLE FOR THE CURRENT YEAR;

(6) THE TOTAL AMOUNT OF SAID TAXES;

(7) A STATEMENT THAT SUCH TAXES ARE DUE AND PAYABLE;

(8) A REQUEST FOR PAYMENT THEREOF;

AND (9) [AN EXAMPLE OF] THE WORDING OF TO WHOM THE PAYMENT MUST BE MADE, INCLUDING THE [NAME OF THE ACCOUNT ESTABLISHED UNDER SECTION 5.2, BUT NOT IN THE NAME OF AN INDIVIDUAL ONLY.] OFFICE, TITLE OR POSITION AND THE NAME OF THE MUNICIPALITY FOR WHICH THE TAX COLLECTOR WAS ELECTED OR APPOINTED, SUCH AS FOLLOWS:

"TAX COLLECTOR, (NAME OF MUNICIPALITY)." THE TAX COLLECTOR MAY NOT INCLUDE THE NAME OF AN INDIVIDUAL AS THE PARTY RECEIVING PAYMENT.

A SEPARATE NOTICE 20250HB0853PN1805 - 2 - SHALL BE ISSUED FOR EACH PARCEL OF REAL PROPERTY OF A TAXABLE.

PERSONAL PROPERTY AND PERSONAL TAXES MAY BE INCLUDED ON ANY ONE OF SUCH TAX NOTICES.

SUCH NOTICE SHALL FURTHER DESIGNATE A PLACE AND TIME WHERE THE TAXES SHALL BE PAID AND STATE THE TIME DURING WHICH AN ABATEMENT OF TAX WILL BE ALLOWED, WHEN FULL AMOUNT OF TAX WILL BE COLLECTED, AND WHEN AN ADDITIONAL PERCENTAGE WILL BE ADDED AS A PENALTY.

SUCH NOTICE SHALL BE MAILED OR DELIVERED TO THE LAST KNOWN POST OFFICE ADDRESS OF EACH OF SAID TAXABLES.

ANY SUCH NOTICE MAY INCLUDE INFORMATION AS TO TAXES LEVIED BY TWO OR MORE TAXING DISTRICTS.

THE DEPARTMENT OF COMMUNITY AND ECONOMIC DEVELOPMENT SHALL PREPARE A UNIFORM FORM OF TAX NOTICE AND SUPPLY SPECIMEN COPIES THEREOF TO THE COUNTY COMMISSIONERS OF THE SEVERAL COUNTIES FOR DISTRIBUTION TO TAX COLLECTORS.

SECTION 2.

THE ACT IS AMENDED BY ADDING A SECTION TO READ:

SECTION 6.1.

REMOVAL OF DECEASED SPOUSE.--A TAXPAYER MAY REQUEST TO REMOVE THE NAME OF A DECEASED SPOUSE FROM A REAL ESTATE TAX BILL AFTER PRESENTING A WRITTEN REQUEST AND DEATH CERTIFICATE TO THE TAX COLLECTOR AND THE COUNTY ASSESSMENT OFFICE.

SECTION 3.

SECTION 11(A) OF THE ACT IS AMENDED TO READ:

SECTION 11.

INSTALLMENT PAYMENT OF TAXES.--(A) ANY TAXING DISTRICT SHALL HAVE POWER TO PROVIDE BY ORDINANCE OR RESOLUTION FOR THE COLLECTION AND PAYMENT OF ITS TAXES IN NOT MORE THAN [FOUR] TWELVE INSTALLMENTS.

WHERE PAYMENT OF TAXES IS MADE ON THE INSTALLMENT BASIS, NO ABATEMENT OR DISCOUNT SHALL BE ALLOWED ON SAID TAXES.

* * * SECTION 4.

THE ACT IS AMENDED BY ADDING A SECTION TO READ:

Imposition of Fees for Collection of 20250HB0853PN180520250HB0853PN3512 - 3 - Delinquent Per Capita, Poll and Occupation Taxes.--(a) The tax collector, a taxing district or a private entity designated by a governing body of the taxing district to impose and collect per capita, poll or occupation taxes under this act may impose and collect a reasonable fee for the costs incurred to provide a notice of delinquency or to implement similar procedures for the purpose of collecting taxes from a delinquent taxpayer as approved by RESOLUTION OF the governing body of the taxing <-- district.

THE TAXING DISTRICT SHALL NOTIFY THE PUBLIC OF THE <-- COSTS ASSOCIATED WITH COLLECTION OF DELINQUENT TAXES UNDER THIS SECTION BY POSTING THE RESOLUTION IN THE POLITICAL SUBDIVISION'S BUSINESS OFFICE AND IN AN APPROPRIATE AREA OF THE TAXING DISTRICT'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.

ANY PRIVATE ENTITY DESIGNATED FOR THE COLLECTION OF DELINQUENT TAXES UNDER THIS SECTION SHALL POST THE COSTS ADOPTED BY THE TAXING DISTRICT ON THE ENTITY'S PUBLICLY ACCESSIBLE INTERNET WEBSITE.

Section 25 5.2.

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