Pennsylvania § 7154 - Collection of taxes.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 7154 — Collection of taxes., with citation guidance and answers to common questions.
§ 7154. Collection of taxes.
(a) Bond.--It shall be unlawful for a tax collector to do any of the following:
(1) Give a warrant against delinquent tax payers to a constable unless the constable has given security by bond and warrant, with two sufficient sureties and to the satisfaction of the court of common pleas, in the sum of $5,000.
(2) Give a constable, at any one time, warrants for a greater amount of taxes than the amount of the bond required under paragraph (1).
(b) Report and payment.--A constable shall make a report and payment of all collections on warrants under subsection (a) at least once in every week after the warrants have been issued.
(c) Interest.--In addition to any commissions that may be imposed for the collection of taxes, all taxes remaining unpaid on the first day of January after the year for which they were assessed shall accrue interest until they are paid.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 7154
What does Pennsylvania Consolidated Statutes § 7154 cover?
Section 7154 ("Collection of taxes.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 7154?
A common citation format is "Pennsylvania Consolidated Statutes § 7154" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 7154 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.