Pennsylvania § 14901.1 - Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county taxes.

§ 14901.1. Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county taxes.

(a) County institution district taxes.--The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collecting of all county and county institution district taxes levied within a third class city and may, in the resolution, vest the county treasurer with the duties and responsibilities of billing and collecting all the taxes. The resolution shall be adopted by the county, and the city treasurer shall be notified of adoption of the resolution no later than the first day for the circulation of nomination petitions for the office of tax collector within the county and shall take effect upon the first day of the next succeeding term of office of tax collector following adoption of the resolution.

(b) County taxes.--The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collection of all county taxes in municipalities existing or organized under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government) or under the former 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, by the authorities empowered to levy those taxes, and by resolution, vest in the county treasurer the duties and responsibilities of billing and collecting county taxes in those municipalities.

(c) Vacancy in office.--Notwithstanding any law to the contrary, 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, an employee or paid official of the municipality is appointed or directed by the governing body of the municipality to assume the duties of tax collector, the county commissioners may, by resolution, provide, until a successor tax collector is elected in accordance with law, for the following:

(1) the county treasurer to have the duties and responsibilities of billing and collecting all county and county institution district taxes levied within the municipality;

(2) payment to the municipality, rather than the employee or paid official appointed or directed by the governing body of the municipality to assume the duties of tax collector, the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality; or

(3) an agreement with the tax collector in an adjoining or conveniently located municipality to assume the duties of the tax collector and receive the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality.

(d) Duties passing to county treasurer.--Notwithstanding any law to the contrary, if, as a result of a vacancy in the office of elected tax collector in a municipality, the county treasurer is appointed or directed by the county commissioners to bill and collect all county and county institution district taxes within the municipality, 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 in accordance with section 4.4 of the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law.

(e) Appointment of other employees.--The county commissioners may appoint other employees as may be necessary to carry out the provisions of this section.

(f) Compensation.--

(1) Except as otherwise provided in the Local Tax Collection Law, the compensation of personnel and other expenses of billing and collecting county and county institution district taxes under this section shall be paid out of the general fund in the county treasury.

(2) Except for the county treasurer, the compensation and number of employees shall be governed by Chapter 147 (relating to fees of salaried county officers and salary boards).

(3) If the county treasurer is designated as the collector of the county and county institution district taxes, the county treasurer may not receive added compensation for performing these functions.

(g) Treasurer.--The county treasurer shall be governed by the Local Tax Collection Law.