Untitled

LOCAL TAX COLLECTION LAW

Cl. 53Act of May 25, 1945, P.L. 1050, No. 394

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.

Compiler's Note: Section 301(a)(16) of Act 58 of 1996, which

created the Department of Community and Economic

Development and abolished the Department of Community

Affairs, provided that all other powers and duties

delegated to the Department of Community Affairs not

otherwise expressly transferrred elsewhere by Act 58 and

currently performed by the Department of Community

Affairs under Act 394 are transferred to the Department

of Community and Economic Development.

TABLE OF CONTENTS

Section 1. Short Title.

Section 2. Definitions.

Section 3. Application of Act.

Section 4. Bonds of Tax Collectors.

Section 4.1. Interim Basic and Continuing Education Programs

for Tax Collectors (Expired).

Section 4.2. Joint Tax Collection District.

Section 4.3. Tax Collection Records.

Section 4.4. Collection of Municipal Taxes by County Treasurer.

Section 4.5. Criminal History Record Information.

Section 4.6. Permanent Basic and Continuing Education Programs

for Tax Collectors.

Section 5. Tax Collector's Warrant.

Section 5.1. Interim Assessment; Duplicate; Warrant.

Section 5.2. Payment of Taxes.

Section 6. Notices of Taxes.

Section 7. Effect of Failure to Receive Tax Notice.

Section 8. Affidavit as to Notice.

Section 9. Expenses Paid by Taxing Districts.

Section 10. Discounts; Penalties; Notice.

Section 11. Installment Payment of Taxes.

Section 12. Payment of Taxes by Joint-Tenants, etc.

Section 13. Collectors Required to Be in Attendance.

Section 14. Tax Receipts.

Section 15. Receiving County Taxes Not Assessed and Adding

Names to Duplicates Prohibited.

Section 16. Adding Names to Duplicates.

Section 17. Distress and Sale of Goods and Chattels of

Taxpayer.

Section 18. Collection of Taxes from Occupants of Real Estate

by Distress.

Section 19. Collection of Tax on Real Property Out of Rent

Payable by Tenant.

Section 20. Collection of Per Capita, Poll and Occupation Taxes

from Employers, etc.

Section 20.1. Collection of Per Capita and Occupation Taxes

from the Commonwealth.

Section 21. Collection of Taxes by Suit.

Section 22. Deputy Tax Collectors.

Section 23. Collection of Unseated Land Tax in Certain

Counties.

Section 24. Collection of Unseated Land Taxes in Seventh and

Eighth Class Counties.

Section 25. Collection and Payment Over of Taxes.

Section 26. Settlement of Duplicates; Audit.

Section 26.1. Delinquent Tax Collector.

Section 27. Recovery of Taxes Paid Over by Tax Collector.

Section 28. Expiration of Term of Third Class City Treasurer

and County Treasurer.

Section 29. Collection of Taxes after Expiration of Office.

Section 30. Collection of Taxes by Legal Representatives of

Deceased Collector.

Section 31. Failure to Settle Duplicates.

Section 32. Compensation to Be Made by Warrant.

Section 33. Compensation and Expenses of Tax Collector in

Cities of the Third Class Shared.

Section 34. Compensation of Tax Collector in First Class

Townships.

Section 35. Compensation of Tax Collector in Boroughs and

Townships of the Second Class.

Section 36. Compensation for Collection of Vocational School

District Taxes.

Section 36.1. Changing Compensation of Tax Collector.

Section 36.2. Compensation for Interim Tax Bills.

Section 37. Exonerations.

Section 38. Advertising Names of Person Exonerated.

Section 39. Defaulting Tax Collectors; Embezzlement; Penalty.

Section 40. Collection of Taxes by Sureties of Defaulting or

Deceased Collectors.

Section 41. Judgment on Liability of Collector of Taxes;

Appeals; Execution.

Section 42. Penalty.

Section 43. Repeals.

Section 44. General Repealer.

Section 45. Effective Date.

Section 1. Short Title.--This act shall be known and may

be cited as the "Local Tax Collection Law."

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, 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 4.4 of this act. The term includes a person

authorized to collect taxes under section 4.2 of this act. (Def.

amended Oct. 24, 2012, P.L.1318, No.166)

"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, 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.

(2 amended Dec. 22, 2011, P.L.550, No.115)

Compiler's Note: See section 5(1) of Act 166 of 2012 in the

appendix to this act for special provisions relating to

application of law.

Section 3. Application of Act.--(a) All of the provisions

of this act relating to county taxes shall also, without

specific reference thereto, relate and apply to county

institution district taxes, except in counties of the second

class.

(b) All of the provisions of this act shall apply to all

taxes covered by the provisions of this act heretofore levied

and remaining uncollected, as well as to all such taxes

hereafter levied.

of the provisions of this act shall apply to any county of the

first or second class, city of the first or second class or

second class A, or to any school district of the first class,

or school district in a city of the second class A.

(2) The provisions of sections 10 and 11 of this act shall

apply to cities of the second class A.

(3) The provisions of section 10(f) shall apply to school

districts of the first class, school districts in cities of the

second class A and all other school districts.

((c) amended July 23, 2020, P.L.699, No.75)

(d) The provisions of this act shall not repeal or supply

any local or special act.

(e) This act does not include, and shall not be construed

to repeal, any provisions of any law providing for the return

of uncollected taxes to the county commissioners and the sale

of real property bound thereby by the county treasurer or by a

city treasurer nor to the entry and enforcement of liens for

unpaid taxes.

Section 4. Bonds of Tax Collectors.--(a) In cities of the

third class the treasurer, as tax collector for the various

taxing districts, shall give bond secured and conditioned as

provided by the laws relating to such cities. Cities of the

third class may join in joint bidding with other municipalities

for bonds of tax collectors. The joint bidding of the bonds

shall be subject to all provisions of this act not inconsistent

with the requirement of joint bidding. ((a) amended Oct. 24,

2012, P.L.1318, No.166)

(b) In boroughs, towns and townships of the first or second

class, the elected tax collector shall be the collector of

borough, town or township taxes, as the case may be, and of

county, county institution district, school district and

vocational school district taxes. He shall, before he enters

upon the duties of his office, take and subscribe an oath of

office and file the same in the office of the clerk of the court

of common pleas of the county. He shall enter into one surety

bond to the Commonwealth for all taxes to be collected by him,

in an amount to be fixed by the court of common pleas of the

county, which amount shall never exceed the estimated amount

of taxes charged in the duplicates to be delivered to him in

one year. Such bond may, at the option of the tax collector,

be an annual bond or may cover the full term of office for which

the tax collector shall have been elected. 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

duplicate to the tax collector. The bond shall be filed in the

office of the clerk of the court of common pleas on or before

the fifteenth day of March of the year in which the tax

collector qualifies for office and annually thereafter, except

where the first bond given by the tax collector covers the full

term of office for which he was elected. Should any of the

taxing districts be of the opinion, at any time, that the bond

given by the tax collector is not sufficient in amount, or as

to the surety thereon, the said taxing district may apply to

the court by petition to have the tax collector furnish

additional bond in the manner provided by this section.

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

prescribed: Provided, That where taxes for borough purposes are

collected by an appointee of council the bond shall be as may

be prescribed by council. The board of commissioners of any

county by resolution adopted no later than November 1 of the

prior year may authorize and require for the following year the

joint bidding by the board of commissioners of bonds for all

tax collectors for the county and for boroughs, incorporated

towns and townships of the first or second class, and school

districts and vocational school districts within the county.

The joint bidding of the bonds shall be subject to all

provisions of this act not inconsistent with the requirement

of joint bidding. ((b) amended Oct. 24, 2012, P.L.1318, No.166)

(b.1) In boroughs, towns and townships of the second class,

and after the thirty-first day of December, one thousand nine

hundred fifty-three, in townships of the first class, the

premium on the bond shall be paid by the respective taxing

districts. Each taxing district shall be liable to pay that

percentage of the bond premium as the total taxes charged in

the duplicate of the taxing district bears to the total taxes

charged in the duplicate of all of the taxing districts. In any

case where a tax collector is required to furnish additional

bond the premium on such additional bond shall be paid by the

taxing district which petitioned the court for the additional

bond. Prior to the first day of January, one thousand nine

hundred fifty-four, where the surety on a tax collector's bond

in a township of the first class is a bonding company, any

taxing district may pay its percentage of the bond premium as

above provided. ((b.1) amended July 13, 1953, P.L.411, No.90)

class, the condition of the bond shall be that the collector

as tax collector for the borough, town or township, as the case

may be, and for the county, the county institution district,

school district and vocational school district shall account

for and pay over all taxes, penalties and interest received and

collected by him to the taxing districts entitled thereto. ((c)

amended Oct. 24, 2012, P.L.1318, No.166)

(d) The tax collector of boroughs, towns and townships of

the first or second class and his sureties shall be discharged

from further liability on his bond for the taxes charged in a

duplicate delivered to him as soon as all tax items contained

in the said duplicate are either--(1) collected and paid over

to the proper taxing district; or (2) certified to the taxing

authority for entry as liens in the office of the prothonotary;

or (3) returned to the county commissioners for sale of the

real estate by the county treasurer; or (4) in the case of

occupation, poll and per capita and personal property taxes

accounted for by the payment over, or by exoneration, which

shall be granted by the taxing district upon oath or affirmation

by the tax collector that he has complied with section twenty

of this act: Provided, however, That the tax collector and his

sureties shall not be discharged of their liability under the

provisions of this subsection if the tax collector has in fact

collected such taxes but has failed to pay the same over to the

proper taxing district. ((d) amended Oct. 24, 2012, P.L.1318,

No.166)

(e) The bond given by a borough, town or first or second

class township tax collector shall be for the use of the

borough, town or first or second class township, as the case

may be, and for the county, the county institution district,

school district and vocational school district. ((e) amended

Oct. 24, 2012, P.L.1318, No.166)

(f) In case where a tax collector shall be appointed in a

borough, town or township of the first or second class to fill

a vacancy in said office, or where the elected tax collector

shall have failed to qualify, or to furnish bond, or where a

tax collector shall have failed to settle a duplicate, as

provided in section thirty-one of this act, the person appointed

in accordance with existing laws, including an individual,

corporation or the county treasurer to collect such taxes, shall

give bond secured and conditioned as above provided; where a

township of the first or second class or a school district shall

in such cases exercise its power to appoint a separate tax

collector to collect its taxes, such appointee shall give bond

secured and conditioned as above provided. ((f) amended Oct.

24, 2012, P.L.1318, No.166)

(g) The bond of any county treasurer in counties of the

third, fourth, fifth, sixth, seventh and eighth class shall be

fixed by the county commissioners. The premium on any such bond

shall be paid by the county. The condition of the bond shall

be that the county treasurer, as collector of taxes for the

county and county institution district as provided for in

section 2, shall account for and pay over all taxes, penalties

and interest received and collected by him to the county and

county institution district. The county treasurer in third,

fourth, fifth, sixth, seventh and eighth class counties and his

sureties shall be discharged from further liability on his bond

for the taxes charged in a duplicate delivered to him as soon

as all tax items contained in the said duplicate are either (1)

collected and paid over to the county, or (2) certified to the

county commissioners for entry as liens in the office of the

prothonotary or as claims in the tax claim bureau as the case

may be, or (3) returned to the county commissioners for sale

of the real estate by the county treasurer, or (4) in the case

of occupation, poll and per capita and personal property taxes

accounted for by the payment over or by exoneration which shall

be granted by the county commissioners, upon oath or affirmation

by the county treasurer that he has complied with section twenty

of this act: Provided, That the county treasurer in third,

fourth, fifth, sixth, seventh and eighth class counties and his

sureties shall not be discharged of their liability under the

provisions of this subsection if the county treasurer has in

fact collected such taxes but has failed to pay the same over

to the county. The bond given by a county treasurer in third,

fourth, fifth, sixth, seventh and eighth class counties shall

be for the use of the county and county institution district.

((g) amended Dec. 13, 1982, P.L.1201, No.275)

(h) Notwithstanding any other act to the contrary, joint

bidding of bonds of tax collectors shall be subject to the

requirements of counties for advertising of bids for contracts

or purchases, except that the provisions relating to minimum

amount of expenditure shall not apply. ((h) added Dec. 1, 1977,

P.L.247, No.82)

(i) The approval of a deputy tax collector by a tax

collector's surety required under section 22(b) shall be

provided to each taxing district served by the tax collector

and shall not be required to be filed in the office of the clerk

of the court of common pleas. ((i) added Oct. 22, 2015, P.L.188,

No.48)

(4 amended June 5, 1947, P.L.453, No.205)

Compiler's Note: See sections 5(2) and 8 of Act 166 of 2012

in the appendix to this act for special provisions

relating to application of law and transmission of

notice.

Section 4.1. Interim Basic and Continuing Education Programs

for Tax Collectors.

(4.1 expired December 31, 2016. See Act 48 of 2015.)

Section 4.2. Joint Tax Collection

District.--(a) Notwithstanding any other law to the contrary,

where a vacancy exists in the office of tax collector in a

taxing district, the governing body of the taxing district may,

by ordinance or resolution, enter into an agreement with the

governing body of an adjoining or conveniently located taxing

district for the joint collection of taxes under this act. Two

or more taxing districts may enter into an agreement under this

section.

(b) The tax collector in the adjoining or conveniently

located taxing district must agree to serve as the tax collector

for the joint tax collection district for the remainder of the

person's term before an agreement under subsection (a) is

implemented. If the tax collector agrees to collect taxes in

the joint tax collection district, notice of the agreement and

a copy of the ordinance or resolution adopted under this section

shall be provided to the county board of elections. Following

the expiration of the term of office of a person agreeing to

collect taxes under this subsection, a person shall be elected

as tax collector by the electors of the joint tax collection

district.

this section may withdraw from the joint tax collection district

by providing notice of its intention to withdraw to the other

parties to the agreement and to the county board of elections.

To be effective, notice must be received before the end of the

calendar year preceding the next election for tax collector in

the joint tax collection district.

(d) An ordinance or resolution adopted by the governing

body of a taxing district under this section shall specify:

(1) The conditions of agreement.

(2) The duration of the term of the agreement.

(3) The purpose and objectives of the agreement, including

the powers and scope of authority delegated under the agreement.

(e) Court approval shall not be required for taxing

districts to enter into an agreement under this section.

(4.2 added Mar. 22, 2002, P.L.200, No. 14)

Section 4.3. Tax Collection Records.--(a) A tax collector

during the time that he or she holds the office of tax collector

shall maintain and have legal custody of tax collection records

that are not in the custody of a taxing district.

(b) Nothing in this section shall prevent a person who

formerly held the office of tax collector from maintaining

copies of tax collection records that may be necessary for

purposes of any subsequent audit, tax certification or other

required service or for defending against claims for liability

that may be made against the former tax collector. Unless a

court, upon a rule to show cause, shall extend the time, copies

of tax collection records shall not be retained by a person who

formerly held the office of tax collector or his representative

for more than five years from the completion of the final audit

for the last year in which the person who formerly held the

office of tax collector was responsible for the collection of

taxes. All copies of tax collection records held by the former

tax collector or his representative shall be returned to the

taxing district within the time period provided in this

subsection.

following:

(1) Make a tax collector an "agency" or authorize requests

of the tax collector for records pursuant to the act of June

21, 1957 (P.L.390, No.212), referred to as the Right-to-Know

Law.

(2) Alter or amend any law concerning the confidentiality

of tax collection records.

(d) No person who formerly held the office of tax collector

shall intentionally and unlawfully deny legal custody or

otherwise impair the availability of tax collection records by

refusing to transfer possession of the records to a taxing

district or its tax collector.

(e) As used in this section, the term "tax collection

records" shall mean records to which access is required by a

tax collector in order to carry out the duties under this act

and which are among the categories of tax collection records

that are to be maintained in conformity with disposition and

retention schedules and regulations that are promulgated by the

Local Government Records Committee in accordance with 53 Pa.C.S.

Ch. 13 Subch. F (relating to records).

(4.3 added July 7, 2006, P.L.394, No.80)

Compiler's Note: The act of June 21, 1957 (P.L.390, No.212),

referred to as the Right-to-Know Law, referred to in

subsec. (c), was repealed by the act of Feb. 14, 2008

(P.L.6, No.3), known as the Right-to-Know Law.

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.

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.

(4.4 added Dec. 22, 2011, P.L.550, No.115)

Section 4.5. Criminal History Record Information.--(a) An

individual filing a nomination petition or papers for the office

of tax collector to the county board of elections under the act

of June 3, 1937 (P.L.1333, No.320), known as the "Pennsylvania

Election Code," shall include the following information obtained

within one year prior to filing the petition or papers:

(1) In accordance with 18 Pa.C.S. Ch. 91 (relating to

criminal history record information), a report of criminal

history record information from the Pennsylvania State Police.

The dissemination of criminal history record information to an

individual filing a nomination petition or papers for the office

of tax collector shall be governed by 18 Pa.C.S. § 9121(b)(2)

(relating to general regulations).

(2) If an individual filing a nomination petition or papers

who for the two years immediately preceding the filing of the

petition or papers has not been a resident of this Commonwealth,

the individual shall submit a report of Federal criminal history

record information obtained pursuant to 28 CFR Pt. 16, Subpt.

C (relating to production of FBI identification records in

response to written requests by subjects thereof).

(3) An individual who is elected to the office of tax

collector for the term of office beginning January 1, 2016,

shall submit the information required under paragraph (1) or

(2) to the municipality for which the tax collector was elected

before the individual is scheduled to take the oath of office

as prescribed by law. If the tax collector does not submit the

required information before the date the individual is scheduled

to take the oath, the office of tax collector shall be deemed

vacant.

(a.1) An individual whose name did not appear on the ballot

but has received sufficient votes under section 1405 of the

"Pennsylvania Election Code" to be issued a certificate of

election by the county board of elections as the successful

candidate for the office of tax collector shall, within thirty

days of the certification, provide to the county board of

elections the following information obtained within one year

prior to certification by the county board of elections:

(1) In accordance with 18 Pa.C.S. Ch. 91, a report of

criminal history record information from the Pennsylvania State

Police. The dissemination of criminal history record information

to an individual certified by the county board of elections for

the office of tax collector shall be governed by 18 Pa.C.S. §

9121(b)(2).

(2) If an individual who for the two years immediately

preceding certification by the county board of elections for

the office of tax collector has not been a resident of this

Commonwealth, the individual shall submit a report of Federal

criminal history record information obtained pursuant to 28 CFR

Pt. 16, Subpt. C.

(a.2) An individual who is appointed to fill a vacancy in

the office of tax collector shall provide to each taxing

district served by that tax collector the following information

obtained within thirty days of appointment:

(1) In accordance with 18 Pa.C.S. Ch. 91, a report of

criminal history record information from the Pennsylvania State

Police. The dissemination of criminal history record information

to an individual appointed to the office of tax collector shall

be governed by 18 Pa.C.S. § 9121(b)(2).

(2) If an individual is appointed to the office of tax

collector who for the two years immediately preceding the

appointment has not been a resident of this Commonwealth, the

individual shall submit a report of Federal criminal history

record information obtained pursuant to 28 CFR Pt. 16, Subpt.

(a.3) An individual appointed to collect taxes under an

agreement provided by sections 4.2 and 4.4 shall not be subject

to the criminal history requirements of this section.

(b) (1) The criminal history record information received

by the county board of elections under (a) or (a.1) shall be

considered a part of the nomination petition or papers in

accordance with section 308 of the "Pennsylvania Election Code."

A Social Security number or other personal identification

information under section 708(b)(6)(i) of the act of February

14, 2008 (P.L.6, No.3), known as the "Right-to-Know Law," shall

be redacted from the criminal history record information prior

to being released pursuant to a request under the "Right-to-Know

Law."

(2) The criminal history record information received by a

taxing district under subsection (a.2) shall be subject to the

"Right-to-Know Law." A Social Security number or other personal

identification information under section 708(b)(6)(i) of the

"Right-to-Know Law" shall be redacted from the criminal history

record information prior to being released pursuant to a request

under the "Right-to-Know Law."

(d) An individual who fails to meet the applicable

requirements under subsection (a) or (a.1) shall not be

qualified to hold the office of tax collector.

(e) In no case shall an individual submit a nomination

petition or papers for the office of tax collector if the

individual's criminal history record information indicates the

individual has been convicted of any of the following:

(1) An offense under any of the following:

(i) 18 Pa.C.S. Ch. 35 (relating to burglary and other

criminal intrusion).

(ii) 18 Pa.C.S. Ch. 37 (relating to robbery).

(iii) 18 Pa.C.S. Ch. 39 (relating to theft and related

offenses).

(iv) 18 Pa.C.S. Ch. 41 (relating to forgery and fraudulent

practices).

(v) 18 Pa.C.S. Pt. II Art. E (relating to offenses against

public administration).

(vi) 18 Pa.C.S. Ch. 76 Subch. B (relating to hacking and

similar offenses).

(2) A Federal or out-of-State offense similar in nature to

the offenses listed in clause (1).

(f) An objection to the nomination petition based on the

conditions outlined in subsection (e) may be filed in accordance

with section 977 of the "Pennsylvania Election Code."

(g) No member of a county board of elections shall be held

civilly liable for any action directly related to good faith

compliance with this section.

(g.1) This section shall not apply to an individual filing

a nomination petition or papers for a second or subsequent term

in the office of tax collector.

(h) As used in this section, the term "tax collector" shall

have the same meaning as in section 4.6.

(4.5 amended Oct. 22, 2015, P.L.188, No.48)

Section 4.6. Permanent Basic and Continuing Education

Programs for Tax Collectors.--(a) The department, in

consultation with the Pennsylvania State Tax Collectors'

Association and four tax collectors selected by the department

who are not members of a Statewide association and are selected

from different regions of this Commonwealth, shall adopt and

implement programs of basic training, examination and

qualification of tax collectors and of continuing education to

be met by persons qualified as tax collectors as condition for

renewal. The department may contract with a third party to

provide the basic training, examination, qualification and

continuing education.

(b) (1) The basic training program shall include, but not

be limited to, the following courses:

(i) Procedures for collecting taxes.

(ii) This act, the act of July 7, 1947 (P.L.1368, No.542),

known as the Real Estate Tax Sale Law, the act of December 31,

1965 (P.L.1257, No.511), known as The Local Tax Enabling Act,

and other statutes related to the imposition and collection of

taxes.

(iii) Auditing.

(iv) Accounting.

(v) Ethics.

(vi) Computerization.

(vii) Recent court decisions affecting the imposition and

collection of taxes.

(viii) Assessments.

(2) As a prerequisite to taking a qualification examination,

the individual shall complete the basic training program

authorized by the department.

(3) (i) After successfully completing the basic training

program, an individual shall sit for the qualification

examination relating to the basic training program.

(ii) No individual shall obtain qualification unless that

individual has passed a basic qualification examination.

(iii) An individual who passes the basic qualification

examination shall be known as a qualified tax collector and may

not be required to retake the basic qualification examination.

(iv) An individual who, on the effective date of this

section, is holding the office of tax collector shall be known

as a qualified tax collector.

(1) Make certain a qualified tax collector certificate is

issued to an individual who passes the basic qualification

examination or is an individual described in subsection

(b)(3)(iv) and shall provide notification of the certification,

electronically or by mail, to the municipal secretary or clerk

of the political subdivision for which the individual was

elected.

(2) Maintain a register that lists all qualified tax

collectors. The register shall be open to public inspection and

copying upon payment of a nominal fee.

(3) Provide once each year a list of all qualified tax

collectors on the department's publicly accessible Internet

website.

(4) Determine and approve reasonable fees for the training

program and for testing and qualification. The fees may not in

the aggregate exceed $250. The individual shall bear the cost

of the program, testing and qualification unless the political

subdivision agrees to pay for the cost in whole or in part.

(5) Develop, implement and maintain an online training and

testing program as an alternative option for individuals in

lieu of in-classroom instruction and testing. The department

may provide the training via compact disc. The testing shall

be conducted in an online or a classroom setting. Nothing in

this clause shall preclude the department from contracting with

a third party to develop, implement or maintain the online

training or testing program or to develop, produce or distribute

the training compact disc.

(d) It shall be unlawful on or after the effective date of

this subsection for any individual to hold himself out as being

qualified in training under this section unless the individual

holds a valid certificate.

(e) (1) Except as provided in clause (2), before taking

the oath of office, an individual elected to the office of tax

collector shall complete the basic training program provided

by the department and pass the basic qualification examination

in accordance with this section.

(2) If an individual is not a qualified tax collector on

the date he is scheduled to take the oath, the office of tax

collector shall be deemed vacant.

(3) (i) If an individual is appointed to fill a vacancy

in the office of tax collector, the individual shall have sixty

days to become a qualified tax collector. If the appointee fails

to become a qualified tax collector within the time required,

the office shall be deemed vacant.

(ii) Notwithstanding subclause (i), and if there is less

than one year remaining in the term of the office of tax

collector when a vacancy occurs in the office, the individual

appointed as tax collector is not required to become a qualified

tax collector.

(4) A tax collector subject to clause (2) that seeks

reelection to the office of tax collector for a subsequent term

must become a qualified tax collector.

(5) Nothing in this section shall preclude an individual

from retaking the qualification examination prior to taking the

oath of office for the office of tax collector if the individual

failed the qualification examination on a prior attempt.

(f) This section shall not preclude filling a vacancy in

the office of tax collector by:

(1) A municipality entering into an agreement with the

county commissioners under section 4.4 for the county treasurer

to collect the taxes levied by the municipality.

(2) A taxing district forming a joint tax collection

district in accordance with section 4.2.

(3) Any other method of filling a vacancy in the office of

tax collector provided by law.

(g) For the purposes of this section, a county treasurer

who collects taxes for a municipality in accordance with an

agreement under section 4.4 shall not be considered a tax

collector under this section.

(h) A tax collector in office on the effective date of this

subsection shall be considered a qualified tax collector under

this section and issued a qualified tax collector certificate

by the department and added to the list of qualified tax

collectors.

(i) Each qualified tax collector shall be required to obtain

two hours of mandatory continuing education during his four-year

term of office.

(j) The topics for continuing education may include any of

the topics of the courses listed under subsection (b)(1).

(k) The department shall inform qualified tax collectors

of the continuing education requirement upon issuance of

certificates.

(k.1) The Pennsylvania State Tax Collectors' Association

and any other organization or individual may offer continuing

education courses. Each course offered shall be reviewed and

approved by the department to ensure the course complies with

the criteria in subsection (j). Attendance at an annual meeting

of the Pennsylvania State Tax Collectors' Association or a

similar organization that includes an educational component

shall qualify as one hour of continuing education.

(l) (1) Renewal of qualification shall be completed prior

to the tax collector's final year in office, upon completion

of continuing education requirements as set forth in this

section. The tax collector shall bear the cost of the program

and qualification unless the municipality agrees to pay for the

cost in whole or in part.

(2) The department shall issue a renewed qualified tax

collector certificate to each tax collector upon the tax

collector's successful completion of the continuing education

requirements.

(m) Within thirty days of the department issuing a renewed

qualified tax collector certificate to a tax collector, the

department shall, electronically or by mail, provide a copy of

the renewed qualified tax collector certificate to the municipal

secretary or clerk of the municipality for which the tax

collector was elected.

(n) If the tax collector fails to successfully complete the

continuing education requirements, the tax collector shall be

deemed ineligible to be placed on the ballot for the office of

tax collector at the end of the tax collector's current term

of office.

(o) The department shall bear the costs of subsection

(c)(5). The Governor shall annually recommend an appropriation

to the General Assembly from the General Fund in an amount

sufficient to cover the costs incurred by the department in

carrying out the certification and training program.

(p) The following words and phrases when used in this

section shall have the meanings given to them in this subsection

unless the context clearly indicates otherwise:

"Department" shall mean the Department of Community and

Economic Development of the Commonwealth.

"Qualified tax collector" shall mean a person who holds a

current valid certificate of qualification issued by the

Department of Community and Economic Development.

"Tax collector" shall mean a person duly elected or appointed

to collect real property taxes levied by a political

subdivision, other than a county, including the following:

(1) A tax collector in a borough, incorporated town or

township of the first or second class.

(2) A treasurer of a city of the third class in that

person's capacity as tax collector.

(3) An employe or official who has been designated to

collect real property taxes in a municipality, other than a

county, existing or organized under 53 Pa.C.S. Pt. III Subpt.

E (relating to home rule and optional plan government), which

municipality has eliminated the elective office of tax

collector.

(4.6 added Oct. 22, 2015, P.L.188, No.48)

Section 5. Tax Collector's Warrant.--A duplicate when issued

to a tax collector shall constitute his warrant for the

collection of the taxes levied and assessed therein, and such

warrant shall remain in force until the complete settlement of

all taxes in such duplicate as provided in this act. This

section shall be construed to apply to duplicates heretofore

issued.

Section 5.1. Interim Assessment; Duplicate;

Warrant.--(a) When a duplicate is issued after an interim

assessment, it shall constitute the elected tax collector's

warrant for the collection of the taxes levied and assessed

therein.

(b) Notwithstanding the complete and final settlement to

be completed in accordance with section 26, the following shall

apply to taxes due upon a duplicate issued after an interim

assessment:

(1) If the whole amount is paid within two months after the

date of the tax notice, a discount of at least two per centum

from the amount of such tax shall apply.

(2) If paid within four months after the date of the tax

notice, no penalty may be imposed and said taxes shall not be

considered delinquent even if the payment occurs after December

31.

(3) If, as of December 31, taxes remain unpaid and less

than four months have elapsed since the date of the tax notice,

the taxing district shall reissue the duplicate to the elected

tax collector in order to permit the taxpayer four months from

the date of the tax notice to pay said taxes before either a

penalty is imposed or a delinquency is declared.

(5.1 added Dec. 20, 2000, P.L.735, No.104)

Section 5.2. Payment of Taxes.--(a) (1) Within sixty days

of the effective date of this section, a tax collector shall

open an account which includes the name of an office, title or

position and may include the name of the municipality for which

the tax collector was elected or appointed. No payment of taxes

shall be deposited into an account bearing only an individual's

name.

(2) An account opened under clause (1) may not be opened

using an individual's Social Security number.

(3) An account opened under clause (1) shall be used for

taxes collected by a tax collector under the act of December

31, 1965 (P.L.1257, No.511), known as "The Local Tax Enabling

Act."

(b) Within sixty days of the effective date of this section,

the tax collector shall transfer any money that has already

been collected into the account required by subsection (a)

unless the account already administered by the tax collector

meets the criteria of subsection (a).

established under section 4.2 may open one account, to which

payment of all taxes being collected by the joint tax collection

district shall be made, if the account includes the name of the

joint tax collection district and does not bear the name of an

individual.

(d) A county treasurer collecting taxes under an agreement

under section 4.4 may open one account to which payment of all

taxes being collected by the agreements shall be made, provided

that the account includes the name of an office, title or

position and does not bear the name of an individual.

(5.2 added Oct. 30, 2017, P.L.375, No.38)

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," 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 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. A separate notice 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.

(6 amended Oct. 30, 2017, P.L.375, No.38)

Compiler's Note: The Department of Community Affairs,

referred to in this section, was abolished by Act 58 of

1996 and its functions were transferred to the Department

of Community and Economic Development.

Section 7. Effect of Failure to Receive Tax Notice.--(a)

Failure to receive notice shall not relieve any taxpayer from

the payment of any taxes imposed by any taxing district, and

such taxpayer shall be charged with his taxes as though he had

received notice.

(b) (1) Notwithstanding any other provision of law, a

taxing district shall, within ninety days of the effective date

of this subsection, by ordinance or resolution, require a tax

collector to waive additional charges for real estate taxes

beginning in the first tax year after the effective date of

this subsection, if the taxpayer does all of the following:

(i) provides a waiver request of additional charges to the

tax collector in possession of the claim within twelve months

of a qualifying event;

(ii) attests that a notice was not received;

(iii) provides the tax collector in possession of the claim

with one of the following:

(A) a copy of the deed showing the date of real property

transfer; or

(B) a copy of the title following the acquisition of a

mobile or manufactured home subject to taxation as real estate

showing the date of issuance or a copy of an executed lease

agreement between the owner of a mobile or manufactured home

and the owner of a parcel of land on which the mobile or

manufactured home will be situated showing the date the lease

commences; and

(iv) pays the face value amount of the tax notice for the

real estate tax with the waiver request.

(2) The Department of Community and Economic Development

shall develop and make available to each taxing district a form

by which a taxpayer may request a waiver of additional charges

under this section, which shall include a space for attestation

by the taxpayer.

(3) A taxpayer granted a waiver and paying real estate tax

as provided in this subsection shall not be subject to an action

at law or in equity for an additional charge, and any claim

existing or lien filed for an additional charge shall be deemed

satisfied.

(4) A tax collector that accepts a waiver and payment in

good faith in accordance with this subsection shall not be

personally liable for any amount due or arising from the real

estate tax that is the subject in the waiver.

(5) As used in this section, the following words and phrases

shall have the meanings given to them in this subsection unless

the context clearly indicates otherwise:

The term "additional charge" shall mean any interest, fee,

penalty or charge accruing to and in excess of the face amount

of the real estate tax as provided in the real estate tax

notice.

The term "qualifying event" shall mean:

(i) For purposes of real property, the date of transfer of

ownership.

(ii) For purposes of manufactured or mobile homes, the date

of transfer of ownership or the date a lease agreement commences

for the original location or relocation of a mobile or

manufactured home on a parcel of land not owned by the owner

of the mobile or manufactured home. The term does not include

the renewal of a lease for the same location.

The term "tax collector" shall mean a tax collector as

defined in section 2, a delinquent tax collector as provided

in section 26.1, the tax claim bureau or an alternative

collector of taxes as provided in the act of July 7, 1947

(P.L.1368, No.542), known as the "Real Estate Tax Sale Law,"

an employee, agent or assignee authorized to collect the tax,

a purchaser of claim for the tax or any other person authorized

by law or contract to secure collection of, or take any action

at law or in equity against, the person or property of the

taxpayer for the real estate tax or amounts, liens or claims

derived from the real estate tax.

(7 amended July 11, 2022, P.L.701, No.57)

Section 8. Affidavit as to Notice.--Before any allowance

is made by any taxing district, or by the auditing authority

thereof, for commissions due the tax collector, he shall make

an affidavit setting forth that he has complied with the

provisions of this act in respect to notice to taxpayers.

Section 9. Expenses Paid by Taxing Districts.--The expenses

of postage and printing of any notice required by this act shall

be paid by the taxing districts.

(9 amended July 7, 2006, P.L.394, No.80)

Section 10. Discounts; Penalties; Notice.--(a) The rates

of discounts and penalties on taxes shall be established by the

taxing district. All taxpayers subject to the payment of taxes,

assessed by any taxing district, shall be entitled to a discount

of at least two per centum from the amount of such tax upon

making payment of the whole amount thereof within two months

after the date of the tax notice. All taxpayers, who shall fail

to make payment of any such taxes charged against them for four

months after the date of the tax notice, shall be charged a

penalty of up to ten per centum which penalty shall be added

to the taxes by the tax collector and be collected by him. The

provisions of this section shall apply to cities of the second

class A.

(b) If a taxpayer has not paid taxes on real estate within

four months after the date of the tax notice, the tax collector

shall send by first class mail the following notice in bold

print capital letters to the taxpayer:

YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME, AND A

PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF NOT PAID BY

DECEMBER 31, YOUR REAL ESTATE TAXES WILL BE DELINQUENT. IF YOU

HAVE ANY QUESTIONS, PLEASE CONTACT (NAME OF TAX COLLECTOR) BY

MAIL AT (ADDRESS) OR BY TELEPHONE AT (TELEPHONE NUMBER). IF

YOUR REAL ESTATE TAXES ARE TO BE PAID FROM AN ESCROW ACCOUNT

ESTABLISHED IN CONNECTION WITH YOUR MORTGAGE, YOU SHOULD CONTACT

THE COMPANY MANAGING YOUR ESCROW ACCOUNT.

shall not relieve any taxpayer from the payment of any taxes

imposed by any taxing district.

(d) For purposes of determining if payment is timely made

in order either to qualify for a discount or to avoid a penalty,

the following shall apply:

(1) Whenever the last day of a period during which payment

may be made at a discount or without penalty shall fall on

Saturday or Sunday or on any day made a legal holiday by the

laws of this Commonwealth or of the United States, payment shall

be considered timely if it is tendered or postmarked by the

United States Postal Service on the succeeding secular or

business day.

(2) A tax collector shall not refuse to accept payment

tendered or postmarked by the United States Postal Service in

a timely manner pursuant to this subsection.

(e) A tax collector shall not refuse to accept payment

tendered or postmarked by the United States Postal Service by

December 31, but nothing in this section shall be construed as

limiting the authority of a tax collector to set a date, not

earlier than December 15, after which personal checks will no

longer be accepted for payment of taxes and penalty.

(f) Notwithstanding the provisions of this section, for the

school year that begins July 1, 2020, the board of directors

of a school district may by majority vote, by resolution, extend

the time period that qualifies taxpayers for a discount or waive

a penalty for failure to make timely payment of any such taxes

on real estate charged against them, or both. If a board of

school directors of a school district adopts such resolution,

the school board shall immediately deliver the resolution to

the tax collector via mail or electronic mail and the tax

collector shall, in consultation with the board of school

directors, modify the contents of the notice required under

subsection (b) accordingly and may send an additional notice

explaining the provisions of such resolution. ((f) added July

23, 2020, P.L.699, No.75)

(10 amended July 7, 2006, P.L.394, No.80)

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 installments. Where payment of taxes is made on the

installment basis, no abatement or discount shall be allowed

on said taxes.

(b) (1) Any such ordinance or resolution shall set forth

the number of installments in which taxes shall be paid and the

dates when the respective installments become due and

delinquent. Notwithstanding the complete and final settlement

made in accordance with section 26, a taxing district may set

installment payment dates subsequent to December 31. The unpaid

installments shall not be considered delinquent if paid on or

before the respective installment dates established by ordinance

or resolution of the taxing district. To each installment on

the date when it becomes delinquent, a penalty of up to ten per

centum shall be added, which shall be collected by the tax

collector. No further penalties, except as hereinafter provided,

shall be added to any installment of taxes, unless one or more

installments remain unpaid, and the lands upon which such

installments are due are returned under existing laws to the

county commissioners for nonpayment of taxes, or in case a lien

for such unpaid installment or installments is filed under

existing laws in the office of the prothonotary, in which case,

the additional penalty or interest provided for by such existing

return and lien laws shall apply.

(2) If a taxing district has set installment payment dates

subsequent to December 31, the following shall apply:

(i) Installment payments subsequent to December 31 of the

year in which the taxes are levied shall be collected by the

elected tax collector.

(ii) The elected tax collector shall, upon the certification

over to him of installments remaining unpaid, proceed to collect

the same from the persons respectively charged therewith, for

which purpose he shall have all the authority and power now

vested by law in any tax collector for the collection of such

taxes. The taxing district issuing the original warrants shall

issue an additional warrant to the collector of installment

payments.

(iii) Installments to be made on or before December 31 of

the year in which taxes are levied shall be collected by the

elected tax collector. The elected tax collector shall be

allowed a credit for the total amount of all uncollected,

nonlienable installments not required to be paid by December

31, and this amount shall be identified and carried forward on

the reporting form prepared by the Department of Community and

Economic Development in accordance with this act as nonlienable

installments to be collected by the installment collector.

(iv) The elected tax collector shall be paid such

commissions or compensation at the same rate on installment

payments as is paid for the collection of taxes generally. Such

commissions or compensation shall be paid by proper orders drawn

on the taxing district. Every elected tax collector shall be

responsible and accountable to the taxing district for all such

taxes collected by the tax collector, and the final accounts

and records, returns and payments, and duplicates shall be

audited annually in the year in which the installments are

collected in like manner and in accordance with the laws

pertaining to tax collections.

before the same becomes delinquent shall conclusively evidence

an intention to pay his taxes on the installment plan, as

provided by said ordinance or resolution.

(2) If installment payments are permitted subsequent to

December 31 of the year in which taxes are levied, a taxpayer

shall evidence his intention to make installment payments of

taxes after December 31 either by the timely payment to the tax

collector of a first installment before December 31 or, if the

first payment is not due before December 31, by notifying the

elected tax collector in writing of his intention to make

installment payments.

(d) Where a taxpayer shall fail to evidence an intention

to pay on the installment plan, as hereinbefore provided, his

taxes shall become due and payable and be collected as elsewhere

provided in this act, subject to the discounts and penalties

provided thereby.

(e) The provisions of this section shall apply to cities

of the second class A.

(11 amended Dec. 20, 2000, P.L.735, No.104)

Section 12. Payment of Taxes by Joint-Tenants, etc.--Any

joint tenant, tenant in common, or coparcener of real property

shall have the right to pay his proportionate part of the amount

of taxes due thereon. It shall be the duty of the tax collector

to receive and receipt for the same. The interest of any such

joint tenant, tenant in common, or coparcener, shall not be

affected by any proceeding or sale to enforce payment of taxes

on the other interests in said land.

Section 13. Collectors Required to Be in Attendance.--The

tax collector shall in person, or by some person duly

authorized, be in attendance for the purpose of receiving and

receipting for taxes on at least three days of each week during

the last two weeks of the period or periods during which

discounts are allowed, at his residence or some other

appropriate place, to be designated by him in the tax notice.

Section 14. Tax Receipts.--The tax collectors shall furnish

each person on the payment of taxes from a book containing a

stub, or from a bill containing a stub, or carbon copy to be

furnished at the expense of the taxing district or districts,

a numbered receipt setting out the date of payment, name of

taxpayer, the district in which the taxpayer is assessed, the

amount of real and personal property and personal taxes paid,

stated separately, and in the case of taxes on real property,

identifying the property. A separate receipt shall be issued

for each parcel of real property. On the stub or bill a

memorandum shall be made, in ink, of the number of the receipt

and giving the same information as was given in the receipt.

Where payment of taxes is made by mail, a receipt shall be

required to be furnished only if the taxpayer shall enclose

with the payment a self-addressed and stamped envelope for the

return of the receipt.

The Department of Community Affairs shall prepare a uniform

form of tax receipt and supply specimen copies thereof to the

county commissioners of the several counties for distribution

to tax collectors.

(14 amended Feb. 2, 1966, 1965 P.L.1903, No.606)

Compiler's Note: The Department of Community Affairs,

referred to in this section, was abolished by Act 58 of

1996 and its functions were transferred to the Department

of Community and Economic Development.

Section 15. Receiving County Taxes Not Assessed and Adding

Names to Duplicates Prohibited.--It shall not be lawful for any

county treasurer, county commissioner or any tax collector, nor

for any other person, on his or their behalf, to receive payment

or give any receipt for the payment of any taxes that have not

been duly assessed and returns of said assessment made according

to law, nor shall any such treasurer, commissioner or tax

collector, or other person on his or their behalf, receive

payment or give any receipt for the payment of any taxes from

the collection of which the tax collector has been exonerated

according to law. But where the tax collector has been so

exonerated, such taxes shall remain payable to the taxing

district. Except as hereinafter otherwise provided, it shall

not be lawful for any county commissioner, or for any other

person on his behalf, to add any name to the duplicate return

or list of taxables made or furnished by the assessor or

assistant assessors of any township, ward or district.

Section 16. Adding Names to Duplicates.--In case the tax

collector or a deputy tax collector shall at any time find,

within the taxing district, any resident or inhabitant above

the age of eighteen years whose name does not appear upon the

duplicate of such taxing district, he shall report the name of

such person forthwith to the assessor who made the assessment

used by the taxing district.

The assessor shall thereupon promptly certify the said name

to the taxing district which made the assessment, which shall

then promptly certify such name to the tax collector reporting

such name. If the taxing authorities of any taxing district

shall at any time find, within the district, any resident or

inhabitant above the age of eighteen years whose name does not

appear upon the duplicate of the taxing district, it may, by

resolution, determine that the name of such person belongs on

the tax assessment list and on the tax duplicate and certify

the same to the tax collector with direction to collect the

proper taxes from such person for the current year and for the

preceding year or the two preceding years, if he was liable for

such taxes under existing law. The taxing authorities shall at

the same time certify such name to the county board for the

assessment and revision of taxes or other authority charged

with the duty of making the assessment used by the taxing

district.

Upon receiving any name as aforesaid, the tax collector shall

add the name and assessment of such person to the duplicate of

the proper taxing district and proceed to collect the tax or

taxes assessed against such person as herein provided.

(16 amended June 16, 1972, P.L.445, No.136)

Section 17. Distress and Sale of Goods and Chattels of

Taxpayer.--Every tax collector shall have power, in case of the

neglect or refusal of any person, copartnership, association,

or corporation, to make payment of the amount of any tax due

by him, after two months from the date of the tax notice, to

levy the amount of such tax, any penalty due thereon, and costs,

not exceeding costs and charges allowed constables for similar

services, by distress and sale of the goods and chattels of

such delinquent, wherever situate or found, provided the

distraint levy includes written notice thereon that, within ten

days after the date of the levy, the alleged delinquent may

appear at the office of the district magistrate in the district

in which the goods and chattels are located and demand a hearing

on the merits of the claim and also upon giving public notice

of such sale, at least twenty days after the date of the levy

or at least ten days after any hearing on the merits in which

the alleged delinquent is adjudged delinquent, by posting ten

written or printed notices, and by one advertisement in a

newspaper of general circulation published in the county.

No failure to demand or collect any taxes by distress and

sale of goods and chattels shall invalidate any return made,

or lien filed for nonpayment of taxes, or any tax sale for the

collection of taxes.

(17 amended Feb. 1, 1974, P.L.29, No.11)

Section 18. Collection of Taxes from Occupants of Real

Estate by Distress.--Any person occupying real property shall

be liable to pay all the taxes levied, becoming due and payable

thereon, and the goods and chattels belonging to such person,

or belonging to any other and found on the premises, shall be

liable to distress and sale for the nonpayment of any taxes

assessed upon such real property, during his possession and

occupancy, and remaining unpaid, in like manner, as if they

were the goods and chattels of the owner of such real property,

and having so paid such taxes or any part thereof, the occupant

of such real property may by action of debt, or otherwise,

recover said taxes from his landlord, or person liable therefor,

or at his election, may defalcate the amount thereof in the

payment of the rent due his landlord.

Section 19. Collection of Tax on Real Property Out of Rent

Payable by Tenant.--In case any person who is the owner of real

estate neglects or refuses to pay any tax levied against such

real property, the tax collector of such taxes may any time

thereafter notify in writing the tenant in possession of any

such real property, that the owner thereof has failed to pay

such tax, and request the payment of such tax together with any

penalties and interest due thereon by such tenant out of any

rent money then due and owing, or thereafter to become due and

owing to such delinquent taxpayer. Upon receipt of such notice

from the tax collector, the tenant in possession of any such

real property shall deduct from any rent that is then, or may

thereafter become due and owing to such delinquent owner, the

amount of such delinquent tax and the penalties and interest

due thereon, and pay the same over to the collector of such

taxes. The proper receipt for such taxes and penalties and

interest, if any, paid to the tax collector by any tenant shall

be a good and sufficient voucher to offset any claim that such

delinquent taxpayer may have against such tenant for any rent

to the amount thereof.

Section 20. Collection of Per Capita, Poll and Occupation

Taxes from Employers, etc.--The tax collector shall demand,

receive and collect from all corporations, political

subdivisions, associations, companies, firms or individuals,

employing persons owing per capita, poll or occupation taxes,

or having in possession unpaid commissions or earnings belonging

to any person or persons owing per capita, poll or occupation

taxes, upon the presentation of a written notice and demand

containing the name of the taxable and the amount of tax due.

Upon the presentation of such written notice and demand, it

shall be the duty of any such corporation, political

subdivision, association, company, firm or individual to deduct

from the wages, commissions or earnings of such individual

employes, then owing or that shall within sixty days thereafter

become due, or from any unpaid commissions or earnings of any

such taxable in its or his possession, or that shall within

sixty days thereafter come into its or his possession, a sum

sufficient to pay the respective amount of the per capita, poll

or occupation taxes, and costs, shown upon the written notice

or demand, and to pay the same to the tax collector of the

taxing district in which such delinquent tax was levied within

sixty days after such notice shall have been given; such

corporation, political subdivision, association, firm or

individual shall be entitled to deduct from the moneys collected

from each employe the costs incurred from the extra bookkeeping

necessary to record such transactions, not exceeding two per

centum of the amount of money so collected and paid over to the

tax collector. Upon the failure of any such corporation,

political subdivision, association, company, firm or individual

to deduct the amount of such taxes or to pay the same over to

the tax collector, less the cost of bookkeeping involved in

such transaction, as herein provided, within the time hereby

required, such corporation, political subdivision, association,

company, firm or individual shall forfeit and pay the amount

of such tax for each such taxable whose taxes are not withheld

and paid over, or that are withheld and not paid over together

with a penalty of ten per centum added thereto, to be recovered

by an action of assumpsit in a suit to be instituted by the tax

collector, or by the proper authorities of the taxing district,

as debts of like amount are now by law recoverable, except that

such persons shall not have the benefit of any stay of execution

or exemption law. The tax collector shall not proceed against

a spouse or his employer until he has pursued collection

remedies against the delinquent taxpayer and his employer under

this section.

(20 amended Oct. 4, 1978, P.L.928, No.176)

Section 20.1. Collection of Per Capita and Occupation Taxes

from the Commonwealth.--Upon presentation of a written notice

and demand to the State Treasurer or any other fiscal officer

of the State, or its boards, authorities, agencies or

commissions, it shall be the duty of the Treasurer or officer

to deduct from the wages then owing, or that shall within sixty

days thereafter become due to any employe, a sum sufficient to

pay the respective amount of the per capita or occupation taxes

and costs shown on the written notice. The same shall be paid

to the tax collector of the taxing district in which said

delinquent tax was levied within sixty days after such notice

shall have been given.

(20.1 added July 30, 1963, P.L.343, No.185)

Section 21. Collection of Taxes by Suit.--(a) A tax

collector may institute a suit in assumpsit against a delinquent

taxable for the collection of any real property taxes due and

unpaid after the fifteenth day of May of the year following the

year for which the taxes were levied and assessed if--(1) the

property against which such taxes were levied has not been

returned to the county commissioners; and (2) such taxes have

not been certified for entry of liens; and (3) such taxes are

not held in the custody of a court as herein provided. Execution

may be had upon any such judgment recovered without any stay

or benefit of any exemption law.

(b) In addition to all other remedies provided by this act,

each taxing district shall have power to collect unpaid taxes

from the persons owing such taxes by suit in assumpsit or other

appropriate remedy. To each judgment obtained for such taxes

there shall be added a penalty of ten per centum together with

costs of suit. Upon each such judgment, execution may be issued

without any stay or benefit of any exemption law. The right of

each such taxing district to collect unpaid taxes under the

provisions of this subsection shall not be affected by the fact

that such taxes have been entered as liens in the office of the

prothonotary, or the fact that the property against which they

were levied has been returned to the county commissioners for

taxes for prior years.

subsection (b) of section 7.1, act of June 26, 1931 (P.L.1379),

any person violating subsection (a) of section 7.1 of said act

shall be liable in a civil action or actions to any tax

collector or taxing district in an amount equal to the taxes

that said district would have imposed upon such property during

the time it was erroneously listed as exempt, together with

interest at the rate of six per centum per annum. In case of a

dispute as to the assessment that would have applied from time

to time, the same shall be determined by the court without

proceedings by the board. ((c) added Nov. 22, 1967, P.L.536,

No.261)

Section 22. Deputy Tax Collectors.--(a) (1) A tax

collector may, with the approval of a taxing district and his

surety, deputize in writing one or more deputy tax collectors,

who, when so deputized, shall be authorized to receive and

collect any or all of the taxes in like manner and with like

authority as the tax collector appointing them. Any tax

collector, appointing any deputy collector, shall be responsible

for and account to the taxing district for all taxes received

or collected by his deputy.

(2) The surety bond entered into by the tax collector

pursuant to section 4 shall also be deemed to cover all taxes

collected by a deputy tax collector appointed under this

section. Any claims made on the bond arising from the actions

of a deputy tax collector shall become the responsibility of

the tax collector.

(b) Notwithstanding subsection (a), at a minimum at the

beginning of the tax collector's term, a tax collector shall,

with the approval of a municipality for which the tax collector

was elected and the tax collector's surety, appoint an

individual as a deputy tax collector who shall collect and

settle taxes during any incapacitation of the tax collector.

The deputy tax collector shall collect and settle taxes for the

duration of the tax collector's incapacitation, unless the

taxing district determines action under section 4.2 or 4.4 is

necessary. As used in this subsection, the term "incapacitation"

shall mean temporarily or permanently impaired by reason of

physical illness, physical disability, mental illness, mental

deficiency or other cause to the extent that the person lacks

sufficient understanding or capacity to make or communicate

responsible decisions concerning the collection and settlement

of taxes.

a quo warranto action regarding the incapacitated tax

collector's right to hold office.

(d) A tax collector shall provide a copy of the appointment

of the deputy appointed pursuant to subsection (b) to each

taxing district served by the tax collector.

(e) Any vacancy in the office of tax collector shall be

filled as otherwise provided in law.

(22 amended Oct. 22, 2015, P.L.188, No.48)

Section 23. Collection of Unseated Land Tax in Certain

Counties.--All taxes on unseated lands, except in counties of

the seventh and eighth classes, shall be collected in the same

manner and at the same time, as provided by this act, for the

collection of taxes on seated lands.

Section 24. Collection of Unseated Land Taxes in Seventh

and Eighth Class Counties.--(a) In counties of the seventh and

eighth classes, taxes charged upon unseated lands shall be

certified and returned by the several taxing districts levying

the same to the county commissioners on or before April first

of each year.

The county commissioners shall certify such returns to the

county treasurer, whose duty it shall be to receive the taxes

contained in such returns.

(b) All taxes levied upon unseated lands shall be paid to

the county treasurer by the owner or owners of such unseated

lands within the year for which the same are levied. In case

of the refusal or failure of any owner or owners of such

unseated lands to pay the taxes so levied within the year for

which the same are levied and collectible, then interest at the

rate of six per centum per annum shall be charged upon the

amount of said taxes, or any part thereof, remaining due and

unpaid from and after the first day of the year following that

for which said taxes were levied, until the same has been paid

in full, or the land sold as provided by law for the sale of

unseated lands.

treasurer by the owners or claimants of said lands, it shall

be the duty of the county treasurer to enter such payments upon

the proper book kept by him for the purpose, and if requested,

by the person paying such taxes, give a certified copy under

the official seal of said county treasurer of the entries in

such book, specifying the name of the person or persons as whose

property such lands are taxed, the location of such lands, the

number of the warrant, and the number of acres or other

description thereof, the kind and amount of taxes assessed

thereon and so paid, the date of payment of the same, and the

name of the person or persons paying the said taxes and for

whose use the same are paid. The county treasurer shall be

entitled to receive therefor from the person demanding the

receipt or certified copy the sum of twenty-five cents.

(d) It shall be the duty of the county treasurer on

receiving the said taxes, or any part thereof, and not before,

to pay over the amount thereof to the taxing districts, who

shall respectively be entitled to the same.

Section 25. Collection and Payment Over of Taxes.--The tax

collector shall keep a correct account of all moneys collected

by him as taxes under the authority of any duplicate or

duplicates in his possession. He shall mark "paid" on each

duplicate, at the name of each taxable, the amount of taxes

paid and the date on which payment was made.

The tax collector shall on or before the tenth day of each

month, or more frequently if required by ordinance or resolution

of the taxing district, provide a true, verified statement, in

writing on a form approved by the Department of Community and

Economic Development, to the secretary or clerk of the taxing

district or, in the case of cities of the third class, to the

director of accounts and finance for all taxes collected for

such taxing district during the previous month or period, giving

the names of taxables, the amount collected from each, along

with discounts granted or penalties applied, if any, and the

total amount of taxes received, discounts granted and penalties

applied. The tax collector shall include with each statement

made under this section a reconciled monthly tax collector's

report for each type of tax collected for each taxing district.

The report shall be reconciled from the tax duplicates to the

amount of taxes remaining to be collected. A taxing district

may require the elected tax collector to provide it with

additional information supplementing that set forth on the form

approved by the Department of Community and Economic

Development.

If a tax collector does not provide the statement, including

the reconciled reports, within the prescribed period, the taxing

district may impose a late filing fee in accordance with this

section. Such fee shall not exceed twenty dollars for each day

or part of a day, excluding Saturdays, Sundays and holidays,

for the first six days that a statement with reconciled reports

is overdue, and such fee shall not exceed ten dollars for each

day or part of a day, excluding Saturdays, Sundays and holidays,

for each day after such sixth day that a statement with

reconciled reports is overdue. The maximum fee payable with

respect to a single statement with reconciled reports shall not

exceed two hundred fifty dollars. If a taxing district

determines that there is a reasonable cause for failure to

timely file the statement with reconciled reports under this

section, the taxing district may waive the late filing fees. A

taxing district shall receive an overdue statement with

reconciled reports even if any late filing fee due has not been

paid, but the statement with reconciled reports shall not be

considered filed until all fees have been paid. No further late

filing fees shall be incurred, notwithstanding the fact that

the statement with reconciled reports is not considered filed.

The collector shall pay over on or before the tenth day of

each month, or more often if required by ordinance or resolution

of the taxing district, to the treasurer of the taxing district

all moneys collected as taxes during the previous month or

period and take his receipt for the same.

The tax collector shall, at any time on demand of any taxing

district, exhibit any duplicate in his possession showing the

uncollected taxes as of any date.

(25 amended Dec. 20, 2000, P.L.735, No.104)

Section 26. Settlement of Duplicates; Audit.--(a) By

January fifteenth, the tax collector shall make a final and

complete settlement of all taxes for the prior calendar year

with the proper authority of the taxing district. In the

settlement of such taxes, the tax collector shall be allowed a

credit for the following:

(1) for all taxes collected and paid over;

(2) for all uncollected, nonlienable installments carried

forward and certified for collection by the elected tax

collector in accordance with section 11;

(3) for all unpaid taxes certified by the tax collector to

the taxing district for collection as delinquent taxes as

authorized by law;

(4) for unpaid taxes resulting from an interim assessment

where, as of December 31, taxes remain unpaid and less than

four months have elapsed since the date of the tax notice;

(5) for all unpaid taxes upon real property, which real

property shall have been returned to the county commissioners

as provided by law, or shall have been certified to the taxing

district, or its solicitor, for the entry of liens in the office

of the prothonotary; and

(6) in the case of occupation, poll and per capita taxes,

for taxes accounted for by exonerations, which shall be granted

by the taxing district upon oath or affirmation that he has

complied with section twenty of this act.

In all taxing districts which have authorized installment

payments to be made after December 31 of the year in which taxes

are levied, all unpaid installments of taxes upon real property

shall be certified by the elected tax collector to the taxing

district, together with a proper description of the property

upon which the same is levied, at the time of complete and final

settlement. All unpaid installments so certified to the taxing

district shall be collected by the elected tax collector in

accordance with section 11.

Upon final and complete settlement of a tax duplicate, a tax

collector shall take an oath or affirmation in writing and

subscribed by the tax collector, that he has made a true and

just return of all taxes collected by him. Such oath or

affirmation shall be administered by the officer of the taxing

district empowered to make settlement, who shall have power to

administer the same, and shall be filed with such officer.

(b) (1) The final accounts and monthly or other periodic

returns and payments of a tax collector for county taxes

collected for a county of the third, fourth, fifth, sixth,

seventh or eighth class in counties with an elected controller

may be audited by the controller. If the controller does not

conduct this audit, clause (2) shall apply.

(2) The provisions of this clause shall apply to all taxing

districts except counties in which an audit is conducted by a

county controller in accordance with clause (1). (i) The tax

collector's final accounts and records, monthly or other

periodic returns and payments and duplicates shall be audited

annually by the controller or auditors of the taxing district

or, at the request of the taxing district, by an independent

certified public accountant or public accountant. (ii) If the

audit is conducted by the controller or auditors of the taxing

district, the audit shall be conducted in accordance with the

laws of the Commonwealth applicable to the taxing district.

(iii) If the audit is conducted by a certified public

accountant or public accountant, the audit shall be conducted

in accordance with generally accepted auditing standards.

(3) Nothing in this act or any other law shall prohibit

local taxing districts from cooperating in conducting a

simultaneous audit of any tax collector serving the taxing

districts. Taxing districts may enter into agreements whereby

the elected auditor or controller of one taxing district or a

designated certified public accountant or public accountant may

conduct a simultaneous audit on behalf of each taxing district.

(26 amended Dec. 20, 2000, P.L.735, No.104)

Section 26.1. Delinquent Tax Collector.--(a) Subject to

the conditions in subsection (b), in a county, city of the third

class, borough, town or township governed by this act, the

elected tax collector shall serve as a delinquent tax collector

for the collection of delinquent taxes in accordance with and

provided with the same powers, rights, privileges, duties and

obligations as are set forth in section 686 of the act of March

10, 1949 (P.L.30, No.14), known as the "Public School Code of

1949."

(b) (1) In a taxing district governed by this section that

is also subject to the act of July 7, 1947 (P.L.1368, No.542),

known as the "Real Estate Tax Sale Law," the tax collector shall

serve as a delinquent tax collector in accordance with

subsection (a) only until the date established in accordance

with section 306 of the "Real Estate Tax Sale Law" for the

return to the county tax claim bureau.

(2) In a taxing district governed by this section that is

not subject to the "Real Estate Tax Sale Law," the tax collector

shall serve as delinquent tax collector in accordance with

subsection (a) only until the date established by the governing

body of the taxing district.

(26.1 amended Mar. 22, 2002, P.L.200, No.14)

Section 27. Recovery of Taxes Paid Over by Tax

Collector.--In case a tax collector pays the taxes levied

against any real property or personal taxes without having

collected the same, he shall be entitled to collect the same

from the person who is liable therefor so long as his warrant

remains in force, or in the case of real property have the taxes

filed as a lien to his use in the office of the prothonotary,

if the period for the filing of such lien has not expired.

Section 28. Expiration of Term of Third Class City Treasurer

and County Treasurer.--Upon the expiration of the term of office

of the city treasurer of any city of the third class or a county

treasurer, in case any of the taxes he was commanded to collect

remain unpaid, he shall turn over the unpaid or delinquent taxes

to his successor in office, who shall have power to collect the

same in the same manner as in the case of the treasurer to whom

warrants were first issued. Before such duplicates are

surrendered to a successor, the tax accounts of the outgoing

treasurer shall be adjusted and balanced to the satisfaction

of the incoming treasurer and the respective taxing authorities,

before any release of the bond of the outgoing treasurer shall

be given.

(28 amended Feb. 2, 1966, 1965 P.L.1872, No.592)

Section 29. Collection of Taxes after Expiration of

Office.--Any tax collector and his sureties, except a treasurer

of a city of the third class, upon the expiration of his term

of office shall be responsible for the collection and payment

over of the unpaid taxes charged in duplicates in his possession

and for the final and complete settlement of such duplicates

in the manner provided by this act.

Section 30. Collection of Taxes by Legal Representatives

of Deceased Collector.--The executors or administrators of any

deceased tax collector, except a treasurer of a city of the

third class and except a county treasurer of any county of the

third, fourth, fifth, sixth, seventh or eighth class designated

to collect county and institution district taxes in cities of

the third class, and except a county treasurer of any county

of the fourth, fifth, sixth, seventh and eighth class designated

to collect county taxes in municipalities existing or organized

under the act of April 13, 1972 (P.L.184, No.62), known as the

"Home Rule Charter and Optional Plans Law," that have eliminated

the elective office of tax collector, shall have the same powers

to enforce collection of unpaid taxes as the collector would

have if living, and for that purpose, may employ a suitable

person to act for them in the execution of the warrants with

all the powers possessed by the deceased collector.

(30 amended Dec. 13, 1982, P.L.1201, No.275)

Section 31. Failure to Settle Duplicates.--Unless settlement

of a duplicate is made by a tax collector of a borough, town

or township of the second class, or by any tax collector of

school taxes in the manner provided by this act, he shall not

be entitled to the duplicate or duplicates of any taxing

district with which settlement has not been so made for any

succeeding year during his term, and a tax collector shall be

appointed in his stead in the manner provided by law.

Section 32. Compensation to Be Made by Warrant.--All

payments made by any taxing district to any such tax collector

for compensation or expenses incident to his serving as tax

collector, shall be made by proper warrants or orders drawn

upon the treasurer. It shall be unlawful for any such tax

collector to deduct funds for his compensation or expenses as

tax collector or treasurer from any taxing district funds in

his possession.

Section 33. Compensation and Expenses of Tax Collector in

Cities of the Third Class Shared.--For the collection of city,

county, institution district and school taxes in a city of the

third class, the city treasurer, as tax collector, shall be

paid an annual salary, which salary shall be fixed before the

election of the city treasurer jointly by taxing authorities,

other than the institution district whose taxes are collected

under the provisions of this act. In the case of newly created

cities, the said salary shall be fixed by said taxing

authorities before any tax duplicates are delivered to the city

treasurer. In fixing the salary of the tax collector the taxing

authorities fixing the same shall each be assigned one vote,

which one vote shall be divided into fractions, assigning an

equal fraction of one vote to each member of the same taxing

authority, and a majority of all the fractional votes cast shall

govern.

The tax collector of each city of the third class shall

appoint all necessary deputies, clerks and assistants whose

number and salaries shall be fixed jointly by the taxing

districts in the same manner as hereinbefore provided for the

fixing of the salary of the tax collector. Said deputies, clerks

and assistants shall give fidelity bond payable to the

Commonwealth for the use of the city, county, institution

district and school district, conditioned on the faithful

accounting and payment over of all tax moneys received by them.

Each city of the third class shall provide and furnish for

the tax collector at his office, as city treasurer, suitable

office space, light, heat, furniture and janitor service.

The salaries of the tax collector and his deputies, clerks

and assistants shall be paid monthly or semimonthly in equal

proportions by the city, the county and the school district in

the same manner as other officers of said city, county and

school district under such arrangement as to payment as may be

agreed upon between said taxing districts.

The salaries of the city treasurer as tax collector, his

deputies, clerks and assistants, as fixed under the provisions

of this section, shall in each case be considered as salary or

compensation for purposes of any pension or retirement act in

effect in such city and the taxing authorities, other than the

institution district, shall contribute, pay or guarantee to the

pension or retirement fund the amount which, according to law,

the city is required to contribute, pay or guarantee to such

fund by reason of the fact that the salaries herein provided

for are considered as salaries or compensation of such employes

for the calculation of pension or retirement rights and

liabilities. Each taxing district may annually set aside,

apportion and appropriate out of all taxes and income a sum

sufficient for such payments or guarantees.

The salaries of the deputies, clerk and assistants of the

city treasurer, as tax collector, as fixed under the provisions

of this section, shall in each case be considered as salary or

compensation paid by the city for the purposes of any pension

or retirement act in effect in such city, and the taxing

authorities, other than such city, or an institution district,

shall pay to the said city their respective pro rata share of

the amount paid by the city to said fund.

The taxing authorities, other than the institution district,

shall be required to pay in the proportions hereinafter

prescribed the premium on the bonds, required to be given by

law, by the tax collector and his deputies, clerks and

assistants to the Commonwealth.

The taxing authorities, other than the institution district,

shall, in equal proportions, pay the cost of stationery,

supplies, printing, notices, postage, telephone service, office

equipment and incidental expenses necessarily incurred in the

conduct of the tax collector's office; these expenses to be

determined by a board consisting of one representative from

each such taxing authority to be appointed by such taxing

authority.

In sharing the cost of premium on bonds the city, county and

school district shall each pay such portion thereof as the

amount of taxes on its duplicate delivered to the city treasurer

for collection bears to the total amount of the taxes on the

duplicates of all said taxing districts delivered to the

treasurer for collection. The proportionate shares of the above

costs to be paid by the said taxing districts under the

provisions of this amendment shall commence on the date when

this act becomes effective, shall be calculated on the tax

duplicates delivered to the city treasurer in the year one

thousand nine hundred forty-nine, and shall be paid according

to such initial calculation for a period of twelve months. At

the end of such twelve month period and at the end of each

twelve month period thereafter, new pro rata shares shall be

calculated on the tax duplicates delivered to the city treasurer

during the calendar year in which such period ended and shall

be paid for the twelve months following.

Provisions of this section shall not apply with respect to

county and county institution district taxes in counties of the

third, fourth, fifth, sixth, seventh or eighth class having

appointed a county treasurer to assume responsibility for the

billing and collection of county and county institution district

taxes in cities of the third class nor to county taxes in

counties of the fourth, fifth, sixth, seventh and eighth class

having appointed a county treasurer to assume responsibility

for the billing and collection of county taxes in municipalities

existing or organized under the act of April 13, 1972 (P.L.184,

No.62), known as the "Home Rule Charter and Optional Plans Law,"

that have eliminated the elective office of tax collector. (Par.

amended Dec. 13, 1982, P.L.1201, No.275)

(33 amended July 13, 1957, P.L.893, No.394)

Section 34. Compensation of Tax Collector in First Class

Townships.--(a) The township tax collector shall receive for

his duties as tax collector for the township, a sum equal to

five per centum of all township taxes received or collected

from the township unless a different rate or annual compensation

shall be fixed by ordinance of the township commissioners:

Provided, That in no case shall the total compensation from the

township exceed the sum of ten thousand dollars. The township

tax collector shall be allowed such actual printing and postage

expenses as shall be incurred in performing the duties

prescribed in this act.

(b) The following shall apply:

(1) For the collection of county and institution district

taxes, compensation shall be fixed by the county commissioners,

and shall not exceed five per centum of the amount collected.

(2) For the collection of school district taxes,

compensation shall be fixed by the board of school directors,

and shall not exceed five per centum of the amount collected.

The total cost of such collection shall be reported annually

to the Superintendent of Public Instruction and shall be

published in his report.

(3) For the collection of county, institution district and

school taxes, the tax collector shall be allowed by the

respective taxing authorities actual and needful expenditures

for printing, postage, books, blanks and forms.

(34 amended Oct. 24, 2012, P.L.1318, No.166)

Compiler's Note: See sections 5(4), 6, 7 and 8 of Act 166

of 2012 in the appendix to this act for special

provisions relating to application of law, initial term

of office of tax collector, compensation and salary and

transmission of notice.

Section 35. Compensation of Tax Collector in Boroughs and

Townships of the Second Class.--(a) The tax collector in

boroughs and townships of the second class shall receive

compensation as provided for herein.

(1) For the collection of county, institution district,

borough taxes and township taxes in townships of the second

class with three thousand or more residents, salary, wages or

a commission on all such taxes are to be fixed by the respective

taxing authorities levying such taxes, not exceeding five per

centum of the amount collected.

(2) For the collection of township taxes in townships of

the second class with less than three thousand residents,

salary, wages or a commission on all such taxes are to be fixed

by the board of supervisors, not exceeding ten per centum of

the amount collected.

(3) In the case of school district taxes, the commission

or compensation of the tax collector shall be determined by the

board of school directors, and the total cost of such collection

shall be reported annually to the Secretary of Education and

shall be published in his report.

(b) Notwithstanding the provisions of section 36.1 or

subsection (a)(2), if a millage reduction adopted by the board

of supervisors in townships of the second class with less than

three thousand residents will decrease the amount of

compensation received by a tax collector who is compensated on

a commission basis, the board of supervisors may by ordinance

at any time increase the commission to the level required to

compensate the tax collector in an amount equal to the

compensation that would have been received under the former

commission prior to the millage decrease.

school district, borough and township taxes, the tax collector

shall be allowed by the respective taxing authorities, actual

and needful expenditures for printing, postage, books, blanks

and forms.

(35 amended July 2, 1996, P.L.484, No.78)

Section 36. Compensation for Collection of Vocational School

District Taxes.--The compensation of the collectors of

vocational school district taxes shall be fixed by the board

of directors of vocational schools.

Section 36.1. Changing Compensation of Tax Collector.--When

any taxing district or taxing authorities propose to either

raise or reduce the compensation or salary for the office of

an elected tax collector, such action shall be by ordinance or

resolution, finally passed or adopted prior to the fifteenth

day of February of the year of the municipal election. (36.1

amended Dec. 22, 1965, P.L.1145, No.443)

Section 36.2. Compensation for Interim Tax Bills.--(a) In

fixing tax collector compensation in accordance with this act,

a taxing district shall provide a method whereby a tax collector

will receive additional remuneration for work related to

collection efforts with regard to taxes levied and assessed

upon a duplicate issued after an interim assessment.

(b) The additional compensation required in subsection (a)

may be based on the issuance of an interim bill or calculated

in any other manner permitted by this act.

(36.2 added July 7, 2006, P.L.394, No.80)

Section 37. Exonerations.--Taxing districts shall at all

times make exonerations for uncollectible occupation, poll and

per capita taxes, mistakes, indigent persons, unseated lands,

deaths, removals, et cetera, as to them shall appear just and

reasonable. The chief clerk or secretary, as the case may be,

of each taxing district shall enter in a book or books, to be

kept for that purpose, the names of all persons exonerated,

together with the reason why, the amount of the tax, and date

when made, and give to the tax collector a certificate directed

to the proper treasurer, stating the nature of the tax and the

amount exonerated in order to make settlement accordingly. The

list of exonerations shall remain in force until the taxing

district upon information received from the tax collector or

for other valid reasons, shall rescind or change the list. When

a tax collector has been exonerated from the collection of any

tax, such action shall not in any way have the effect of

discharging or limiting the liability of the taxable, but all

methods of enforcing collection of taxes shall continue as

though no exoneration had been made.

(37 amended Mar. 13, 1968, P.L.56, No.16)

Section 38. Advertising Names of Person Exonerated.--Taxing

districts may, at the expense of the district, advertise once

a week for not longer than three weeks in a newspaper of general

circulation in the district, the names of all persons who have

been exonerated from the payment of their taxes.

Section 39. Defaulting Tax Collectors; Embezzlement;

Penalty.--If any person charged with the collection, safekeeping

or transfer of any taxes under this act, shall convert or

appropriate the moneys so collected, or any part thereof, to

his own use, in any way whatever, or shall use by the way of

investment, in any kind of property or merchandise, any portion

of the money so collected by him, and shall prove a defaulter

or fail to pay over the same, or any part thereof, at the time

and place required by this act to the person legally authorized

to demand and receive the same, shall be guilty of embezzlement,

and every such tax collector and every other person aiding or

abetting or being in any way accessory to such act, and being

thereof convicted, shall be sentenced to undergo imprisonment,

not exceeding five years, or to pay a fine, not exceeding five

thousand dollars, or both, at the discretion of the court.

Section 40. Collection of Taxes by Sureties of Defaulting

or Deceased Collectors.--(a) When any tax collector shall

default in the payment of the taxes charged on the duplicates,

either by embezzlement, negligence or failure to collect such

taxes within the time prescribed by this act, it shall be lawful

for the surety or sureties on his bond to demand from the tax

collector the tax duplicates in which said sureties are

interested, and the tax collector shall turn over to his said

sureties such duplicates of the various taxing districts for

which he is collector.

(b) If the tax collector shall fail, neglect or refuse to

turn over such duplicates, upon demand made by his surety or

sureties, it shall be lawful for the surety or sureties to

present a petition to the court of common pleas of the county

in which such tax collector resides, setting forth the fact

that such collector has defaulted in making collections. The

court being satisfied that such default has been made shall

make an order to compel the tax collector to turn over to his

sureties, the tax duplicates upon which the sureties are liable.

(b-1) When any tax collector shall have died and no executor

or administrator, within fifteen (15) days thereafter, has been

appointed to administer his estate, the surety or sureties on

his bond shall have the right and power, after petitioning the

court of common pleas of the county in which such deceased tax

collector resided, and after the said court has entered an order

granting the prayer of the said petition, to take over the tax

duplicates in which said sureties are interested, and to proceed

to collect the taxes remaining unpaid upon such duplicates in

accordance with the provisions of this section until such time

as an executor or administrator of the estate of the deceased

tax collector shall be appointed, at which time the said surety

or sureties shall file an accounting of such collections in the

court where the said order was entered and shall pay such

undistributed funds to said executor or administrator.

appoint a collector for such period of time as herein provided

to collect the taxes remaining unpaid upon such duplicates. Any

collector so appointed shall have all the authority and power

under the warrant issued to the original collector vested by

this act. The authorities, issuing said warrants, may issue an

additional warrant to the collector of such delinquent taxes

upon request of such sureties.

(d) The provisions of any law extending the time, or any

warrant for the collection of taxes on duplicates, shall

likewise extend to the collection of taxes on such delinquent

tax duplicates.

(e) Whenever the surety or sureties on the bond of any

defaulting or deceased tax collector shall, under the provisions

of this section, undertake to collect delinquent taxes, charged

in any duplicate delivered to such defaulting or deceased tax

collector, by distress and sale of the goods and chattels of

the delinquent, or shall distrain on the goods and chattels of

any person who shall allege that the taxes with which he stands

charged have actually been paid, or that such person whose goods

and chattels have been distrained upon shall deny liability for

such taxes, then in either event, the taxpayer may petition the

court of quarter sessions of the county for a stay of any such

sale of goods and chattels distrained upon setting forth the

reasons therefor.

The court shall have power to stay such sale pending a

hearing of the matter. The court shall have power to fix a day

for hearing of which due notice shall be given the surety or

sureties of such defaulting or deceased tax collector, as the

court may prescribe.

(f) If the court, after hearing, shall be of the opinion

that a taxpayer has actually paid such taxes, or is not liable

for the taxes with which he stands charged on the duplicate,

it shall direct satisfaction to be entered on such duplicate

by the surety or sureties.

(g) The surety or sureties on the bond of any such

defaulting or deceased tax collector or any taxpayer shall have

the right, upon demand made, to have a jury pass upon the

question whether or not a taxpayer has paid taxes with which

he stands charged, and if the jury shall find such taxes have

been so paid, the court shall direct the surety or sureties to

enter satisfaction on the duplicate.

(40 amended June 25, 1947, P.L.974, No.415)

Section 41. Judgment on Liability of Collector of Taxes;

Appeals; Execution.--(a) In all cases where, in any settlement

of the accounts of any tax collector, the taxing district or

the auditing authority thereof, shall subject a tax collector

to any liability, a certificate under the hands and seals of

the corporate authorities, shall be filed in the office of the

prothonotary of the court of common pleas of the county, stating

the amount due and unpaid by such tax collector. Notice thereof

shall be given by the taxing district, by registered mail, to

such tax collector and his sureties.

(b) It shall be the duty of the prothonotary to enter such

certificate on his docket. Such certificate shall from such

entry have the same force and effect as a judgment of the court

of common pleas, and execution may be issued thereon as on

judgments for the amount remaining unpaid at any time after the

entry aforesaid.

collector or his sureties, may appeal to the court of common

pleas of the proper county from such judgment. No such appeal

shall be allowed by the court, unless the appellant shall enter

into good and sufficient bond with two sureties or a surety

company in such amount as the court shall fix, conditioned to

prosecute such appeal, and to pay such sum of money as shall

appear to be due on the final determination of the proceedings

on said appeal. The court shall thereupon issue a rule on the

taxing district to show cause why such judgment should not be

opened or stricken from the record for reasons set forth in the

petition. An answer to any such petition and rule shall be filed

by the taxing district within thirty days from the date of the

service of the rule. Service of the rule shall be made in such

manner as the court may direct. The issues joined on the

petition, and answer thereto, shall be tried by the court and

jury, unless a jury trial shall be waived by both parties.

(d) In case the appellant does not recover final judgment

in court more favorable to him than the amount of the judgment,

he shall pay all costs that may accrue on his appeal, but if

he should recover in court a final judgment more favorable than

the original judgment, then the taxing district shall pay the

costs that may accrue on such appeal.

(e) If no appeal is entered, or if an appeal is entered and

no security given, as herein required, or if upon such appeal,

judgment is given against the tax collector in any amount,

execution may issue in like manner as on judgments for the

amount due, and recourse may be had against the sureties of

such tax collector.

Section 42. Penalty.--(a) Any tax collector failing to

comply with the provisions of section thirteen of this act, and

any tax collector, treasurer or commissioner who violates any

of the provisions of section fourteen of this act, shall be

sentenced to pay a fine of not more than five hundred dollars,

or be sentenced to imprisonment for not more than six months,

or both, at the discretion of the court.

(b) A person who formerly held the office of tax collector

who unlawfully and intentionally impairs the availability of

tax collection records in violation of section 4.3(d) commits

a misdemeanor of the second degree.

(42 amended July 7, 2006, P.L.394, No.80)

Section 43. Repeals.--The following acts and parts of acts

and their amendments are hereby repealed to the extent

hereinafter specified.

(1) Sections eighteen, nineteen and twenty of the act,

approved the eleventh day of April, one thousand seven hundred

ninety-nine (three, Smith's Laws, three hundred ninety-two),

entitled "An act to extend for a limited time an act, entitled

'A further supplement to the act, entitled "An act for making

an artificial road from the city of Philadelphia to the borough

of Lancaster"; and for other purposes,'" absolutely.

(2) Sections forty-one, forty-six, forty-seven, forty-eight,

forty-nine, fifty, fifty-one and fifty-two of the act, approved

the fifteenth day of April, one thousand eight hundred

thirty-four (Pamphlet Laws, five hundred nine), entitled "An

act relating to county rates and levies, and township rates and

levies," absolutely.

(3) Section three of the act, approved the twenty-eighth

day of February, one thousand eight hundred thirty-five

(Pamphlet Laws, forty-five), entitled "A supplement to the act

relating to county rates and levies, and township rates and

levies, and to the act relating to counties and townships, and

county and township officers," absolutely.

(4) Section eight of the act, approved the twenty-seventh

day of May, one thousand eight hundred forty-one (Pamphlet Laws,

four hundred), entitled "An act relating to the Election of

County Treasurers, and for other purposes," absolutely.

(5) Sections nineteen and twenty-one of the act, approved

the twenty-second day of April, one thousand eight hundred

forty-six (Pamphlet Laws, four hundred eighty-six), entitled

"An act to provide for the reduction of the public debt,"

absolutely.

(6) The act, approved the twenty-sixth day of March, one

thousand eight hundred sixty-seven (Pamphlet Laws, forty-five),

entitled "An act relating to the powers of the legal

representatives of deceased tax collectors in this

Commonwealth," absolutely.

(7) Sections three, five, six, seven, eight, nine, ten and

twelve of the act, approved the twenty-fifth day of June, one

thousand eight hundred eighty-five (Pamphlet Laws, one hundred

eighty-seven), entitled "An act regulating the collection of

taxes in the several boroughs and townships of this

Commonwealth," absolutely.

(8) The act, approved the twenty-second day of May, one

thousand eight hundred ninety-five (Pamphlet Laws, one hundred

eleven), entitled "An act to provide for the more speedy and

effectual manner of collecting the road and poor taxes in the

several boroughs and townships in this Commonwealth,"

absolutely.

(9) Sections one and four of the act, approved the

twenty-fifth day of June, one thousand eight hundred ninety-five

(Pamphlet Laws, two hundred ninety-six), entitled "An act

requiring tax collectors of townships and boroughs of the

Commonwealth to give a numbered tax receipt from a book to be

furnished by the county commissioners, containing a

correspondingly numbered stub, and requiring a sheet setting

forth name, amount of tax paid and number of receipt, to be

sent twenty days before each election to the county

commissioners for public inspection, and to provide for

punishment of tax collectors violating the provisions of this

act," absolutely.

(10) The act, approved the ninth day of July, one thousand

eight hundred ninety-seven (Pamphlet Laws, two hundred

forty-two), entitled "An act requiring the tax collectors of

the several boroughs and townships of this Commonwealth to make

monthly returns of the taxes collected by them and the amount

outstanding upon their respective duplicates to the several

authorities legally authorized to receive the said taxes, and

to borough councils, and to pay over monthly the amounts so

collected by them; and providing a penalty for the violation

of the same," absolutely.

(11) Sections five hundred forty-five and five hundred

forty-eight, subsections (a), (b) and (c) of section five

hundred fifty, sections five hundred fifty-one, five hundred

fifty-two, five hundred fifty-three, five hundred fifty-four,

five hundred fifty-five, five hundred fifty-six, five hundred

fifty-seven, five hundred fifty-eight, five hundred fifty-nine,

five hundred sixty-one, and five hundred sixty-six of the act,

approved the eighteenth day of May, one thousand nine hundred

eleven (Pamphlet Laws, three hundred nine), entitled "An act

to establish a public school system in the Commonwealth of

Pennsylvania, together with the provisions by which it shall

be administered; and prescribing penalties for the violation

thereof; providing revenue to establish and maintain the same

and the method of collecting such revenue; and repealing all

laws, general, special or local, or any parts thereof, that are

or may be inconsistent therewith," absolutely.

(12) Sections one thousand eight-one, one thousand three

hundred five, one thousand three hundred six, one thousand three

hundred seven, one thousand three hundred eight, one thousand

three hundred nine, one thousand three hundred ten, one thousand

three hundred eleven, one thousand three hundred twelve, one

thousand three hundred thirteen and one thousand three hundred

fourteen of the act, approved the fourth day of May, one

thousand nine hundred twenty-seven (Pamphlet Laws, five hundred

nineteen), entitled "An act concerning boroughs; and revising,

amending and consolidating the law relating to boroughs,"

absolutely.

(13) The act, approved the twelfth day of March, one

thousand nine hundred twenty-nine (Pamphlet Laws, eighteen),

entitled "An act regulating the collection of county taxes in

cities; and providing for discounts and penalties," absolutely.

(14) The act, approved the twenty-third day of April, one

thousand nine hundred twenty-nine (Pamphlet Laws, six hundred

thirty-four), entitled "An act to provide for the taking of tax

duplicates by sureties on the bonds of delinquent or defaulting

tax collectors, and the appointment by such sureties of a

collector for the collection of taxes due on such duplicates,"

absolutely.

(15) The act, approved the twenty-fifth day of April, one

thousand nine hundred twenty-nine (Pamphlet Laws, seven hundred

seventy-six), entitled "An act relating to the payment of taxes

on seated and unseated lands by joint tenants, tenants in

common, or coparceners," absolutely.

(16) Sections two thousand five hundred fifty-six, two

thousand five hundred fifty-eight, two thousand five hundred

fifty-nine, two thousand five hundred sixty, two thousand five

hundred sixty-one, two thousand five hundred sixty-two, two

thousand five hundred sixty-three, two thousand five hundred

sixty-five, two thousand five hundred sixty-six and two thousand

five hundred sixty-seven of the act, approved the twenty-third

day of June, one thousand nine hundred thirty-one (Pamphlet

Laws, nine hundred thirty-two), entitled "An act relating to

cities of the third class; and amending, revising and

consolidating the law relating thereto," absolutely; and section

two thousand five hundred sixty-four thereof, except in so far

as it provides for the deposit of city moneys.

(17) Sections eight hundred two, one thousand seven hundred

thirteen, one thousand seven hundred fourteen, one thousand

seven hundred fifteen, one thousand seven hundred sixteen, one

thousand seven hundred seventeen, one thousand seven hundred

eighteen, and one thousand seven hundred nineteen of the act,

approved the twenty-fourth day of June, one thousand nine

hundred thirty-one (Pamphlet Laws, one thousand two hundred

six), entitled "An act concerning townships of the first class;

amending, revising, consolidating and changing the law relating

thereto," absolutely.

(18) The act, approved the twenty-fifth day of July, one

thousand nine hundred thirty-two (Pamphlet Laws, ten), entitled

"An act authorizing counties, cities, boroughs, towns,

townships, school districts and poor districts to install by

ordinance or resolution a system for the collection of taxes

in installments; and specifying certain conditions and penalties

in such cases," absolutely.

(19) Section nine hundred nine of the act, approved the

first day of May, one thousand nine hundred thirty-three

(Pamphlet Laws, one hundred three), entitled "An act concerning

townships of the second class; and amending, revising,

consolidating and changing the law relating thereto," in so far

as it relates to abatements and penalties; and sections five

hundred seventy-one, nine hundred ten, nine hundred eleven,

nine hundred twelve, nine hundred thirteen, nine hundred

fourteen, nine hundred fifteen and nine hundred sixteen thereof,

absolutely.

(20) The act, approved the twelfth day of July, one thousand

nine hundred thirty-five (Pamphlet Laws, seven hundred

thirteen), entitled "An act authorizing the courts of quarter

sessions to stay sales of goods and chattels distrained upon

by sureties of defaulting tax collectors; and providing a

procedure to exonerate the sureties where delinquent taxpayers

are unable to pay taxes; and to direct satisfaction of the taxes

charged in duplicates where it appears such taxes have been

paid," absolutely.

(21) The act, approved the second day of July, one thousand

nine hundred thirty-seven (Pamphlet Laws, two thousand seven

hundred eighty), entitled "An act relating to the settlements

of accounts of collectors of county taxes; providing for

procedure in such cases and for appeals to courts of common

pleas," absolutely.

(22) Section three of the act, approved the second day of

July, one thousand nine hundred thirty-seven (Pamphlet Laws,

two thousand seven hundred ninety-seven), entitled "An act

requiring collectors of city, county, borough, town, township,

school and poor district taxes to file certain reports with the

quarter sessions court and the Department of Internal Affairs;

directing such department to prepare and furnish forms for such

reports; making such reports available for public inspection;

requiring all payments to such collectors for compensation and

expenses to be by warrant or order; prohibiting such collectors

from deducting their compensation and expenses from public funds

in their possession; and making violating of the act a

misdemeanor," absolutely.

(23) The act, approved the twentieth day of June, one

thousand nine hundred thirty-nine (Pamphlet Laws, five hundred

eight), entitled "An act defining the rights, powers and duties

of collectors of county taxes, except in counties of the second

class, and counties having local or special laws relating

thereto, and of collectors of city, in cities of the third

class, borough, town, township, school district and institution

district taxes; providing for the collection of such taxes by

suit, distraint and lien, and sale of the chattels of taxables

and of tenants on the real estate affected, and from employers

of delinquent taxables; authorizing the appointment of deputies

by the tax collectors; defining certain defaults of tax

collectors as embezzlements; and imposing penalties,"

absolutely.

(24) The act, approved the twenty-fourth day of July, one

thousand nine hundred forty-one (Pamphlet Laws, four hundred

ninety-six), entitled "An act providing that taxes on unseated

lands shall be collected and returned in the same manner, and

at the same time, as taxes on seated lands," absolutely.

(25) The act, approved the thirteenth day of April, one

thousand nine hundred forty-three (Pamphlet Laws, fifty),

entitled "An act to amend the title and section 1 of, and to

add sections 2.1, 2.2, 2.3 and 2.4 to the act, approved the

twenty-fourth day of July, one thousand nine hundred forty-one

(Pamphlet Laws, four hundred ninety-six), entitled 'An act

providing that taxes on unseated lands shall be collected and

returned in the same manner and at the same time as taxes on

seated lands,' providing that in counties of the seventh and

eighth classes taxes on unseated lands shall be returned by the

tax levying authorities to the county commissioners, and

collected by the county treasurer," absolutely.

Section 44. All other acts and parts of acts inconsistent

herewith are hereby repealed.

Section 45. This act shall become effective on the first

day of January, one thousand nine hundred and forty-six.

APPENDIX

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Supplementary Provisions of Amendatory Statutes

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2012, OCTOBER 24, P.L.1813, NO.166

Section 5. The following provisions shall apply to a tax

collector in a first class township upon expiration of the term

of the township treasurer whom the tax collector was elected

to succeed and to all tax collectors elected subsequently in

that township:

(1) The amendment of the definition of "tax collector"

or "elected tax collector" in section 2 of the act.

(2) The amendment of section 4(a),(b),(c),(d),(e) and

(f) of the act.

(3) The amendment of the definition of "tax collector"

in section 4.1 of the act.

(4) The amendment of section 34 of the act.

Compiler's Note: Act 166 amended sections 2, 4, 4.1 and 34

of Act 394.

Section 6. The provisions of section 36.1 of the act shall

not apply to the initial term of office of a tax collector

elected to replace a township treasurer in a first class

township but shall apply to all other terms of office and all

township tax collectors elected thereafter in that township.

Section 7. Prior to February 15, 2013, each taxing district

to be served by the elected tax collector shall, by ordinance

or resolution, fix the compensation or salary for the office

for the first term for which the tax collector is elected.

Section 8. If an act of the General Assembly creating

separate offices of elected tax collector and treasurer in

townships of the first class is enacted, the Secretary of the

Commonwealth shall, within three days of the date of the

enactment, transmit notice of the enactment to the Legislative

Reference Bureau for publication in the Pennsylvania Bulletin.