SB 1099 — 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 option to collect 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.

PRIOR PRINTER'S NO.

1642 PRINTER'STHE NO.GENERAL ASSEMBLY OF PENNSYLVANIA SENATE BILL Session of No.

19311099 THE2018 GENERALINTRODUCED ASSEMBLYBY OFMARTIN, PENNSYLVANIAMENSCH, SENATERESCHENTHALER BILLAND SessionAUMENT, APRIL 11, 2018 REFERRED TO LOCAL GOVERNMENT, APRIL 11, 2018 AN ACT Ame"An act relating to the collection of No.taxes levied byitled counties, county institution districts, cities of the third class, boroughs, towns, townships, certain school districts and vocational school districts;

1099conferring 2018powers INTRODUCEDand BY MARTIN, RESCHENTHALER, AUMENT AND WAGNER, APRIL 11, 2018 SENATOR MARTIN, LOCAL GOVERNMENT, AS AMENDED, JUNE 22, 2018 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 imposing duties on tax collectors, courts and variousdvarious officers of said political subdivisions;

providing for county option to collect real property taxes, for optional alternative tax collection agreements and for collection of school taxes by school districts;

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

(b) The compensation of personnel and other expenses of 20180SB1099PN193120180SB1099PN1642 - 2 - billing and collecting county real property taxes pursuant to this section shall be paid out of the general fund in the county treasury.

(D) THIS SECTION SHALL NOT APPLY TO HOME RULE COUNTIES OF <-- THE THIRD CLASS.

ANY RECLASSIFICATION OF COUNTIES AS A RESULT OF A FEDERAL DECENNIAL CENSUS OR OF A STATE STATUTE SHALL NOT APPLY TO THIS SECTION.

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 named by the governing body of the municipality to be responsible for the billing and collection of all taxes previously collected by an elected tax collector.

20180SB1099PN1931 - 3 - (B) The duration of the agreement, if any.

(ii) A private agency already defined as a tax officer under section 501 of the act of December 31, 1965 (P.L.1257, No.511), 20180SB1099PN1642 - 3 - known as "The Local Tax Enabling Act." (iii) A public employe of the municipality or home rule municipality.

(2) If the office of tax collector is not vacant, the ordinance may not take effect until the office of tax collector 20180SB1099PN1931 - 4 - becomes vacant or the term of office of the tax collector has expired.

(c) A tax collector in office when a municipality adopts an ordinance under this section shall remain in office until the end of the term of office and shall continue to have all the 20180SB1099PN1642 - 4 - powers and duties of the office.

20180SB1099PN1931 - 5 - (j) Prior to terminating an optional alternative tax collection agreement, the municipality shall provide written notice to the tax officer, the taxing district and the county board of elections.

Upon receipt of the notification, the county board of elections shall place the office of tax collector on 20180SB1099PN1642 - 5 - the ballot for the municipality during the next municipal election.

(K)(k) THISAs SECTIONused SHALLin NOTthis APPLYsection, TOthe HOMEterm RULE"municipality" COUNTIESshall OFmean <--a THEborough, THIRDtown CLASS.or township within a county of the third, fourth, fifth, sixth, seventh or eighth class.

ANYSection RECLASSIFICATION3.3. OF COUNTIES AS A RESULT OF A FEDERAL DECENNIAL CENSUS OR OF A STATE STATUTE SHALL NOT APPLY TO THIS SECTION.

(k)Collection (L)of AsSchool usedTaxes inby thisSchool section,Districts.--(a) Notwithstanding any law, the termboard "municipality"of <--school shalldirectors meanin aeach borough,school towndistrict orof townshipthe withinsecond, athird countyor offourth theclass third,may fourth,appoint, fifth,by sixth,resolution, seventhone or eighthmore class.suitable persons as tax collectors in such school districts.

<-- Section 3.3.

Collection of School Taxes by School Districts.--(a) Notwithstanding any law, the board of school directors in each school district of the second, third or fourth <-- IN A COUNTY OF THE THIRD class may appoint, by resolution, one <-- or more suitable persons as tax collectors in such school districts.

(c) The person appointed by the board of school directors as tax collector shall receive such compensation as agreed to 20180SB1099PN1931 - 6 - between the board of school directors and the appointee.

(E) THIS SECTION SHALL NOT APPLY TO HOME RULE COUNTIES OF <-- THE THIRD CLASS.

ANY RECLASSIFICATION OF COUNTIES AS A RESULT OF A FEDERAL DECENNIAL CENSUS OR OF A STATE STATUTE SHALL NOT APPLY TO THIS SECTION.

Bonds of Tax Collectors.--* * * (b) In boroughs, towns and townships of the first or second class, the [elected] tax collector shall be the collector of 20180SB1099PN1642 - 6 - borough, town or township taxes, as the case may be, and of county, county institution district, school district and vocational school district taxes.

Such bond shall have thereon at least one bonding company, and the sufficiency of the sureties on the bond shall be approved by the court of common pleas at any time prior to the delivery of a tax 20180SB1099PN1931 - 7 - duplicate to the tax collector.

Thereupon the tax collector shall furnish such additional bond, if any, as the court of common pleas may prescribe, but not exceeding the limitation as to the amount hereinbefore 20180SB1099PN1642 - 7 - prescribed:

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