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Tax Collectors Manual

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Tax Collectors Manual TAX COLLECTOR’S MANUAL Eighteenth Edition | June 2018 Ha isbu g, PA Commonwealth of Pennsylvania PA Department of Community & Economic Development | dced pa gov Comments or inquiries on the subject matter of this publication should be addressed to: Governor’s Center for Local Government Services Department of Community and Economic Development Commonwealth Keystone Building 400 North Street 4th Floor Harrisburg Pennsylvania 17120-0225 (717) 787-8158 1-888-223-6837 E-mail: [email protected] dced pa gov No liability is assumed with respect to the use of information contained in this publication. Laws may be amended or court rulings issued that could affect a particular procedure issue or interpretation. The Department of Community and Economic Development assumes no responsibility for errors and omissions nor any liability for damages resulting from the use of information contained herein. Please contact your local solicitor for legal advice. Preparation of this publication was financed from appropriations of the General Assembly of the Commonwealth of Pennsylvania. Copyright © 2018 Pennsylvania Department of Community and Economic Development all rights reserved. Forward This manual is issued for the guidance and assistance of the elected tax collectors of Pennsylvania. It contains information on the powers and duties of the office and the restrictions placed by law on the exercise of those powers. The material presented applies only to tax collectors of third class cities boroughs and townships in their role as collectors of county municipal and school real estate taxes and per capita and occupation taxes levied under the municipal codes. References to collection of per capita and occupation taxes levied under the Local Tax Enabling Act have been included because the elected tax collector is often designated the agent to collect these taxes. Descriptions of the office of tax collector and its powers and duties relate solely to those jurisdictions operating under the municipal codes. In home rule municipalities each home rule charter will designate the office responsible for collection of taxes and provide for the duties and responsibilities of the office. As home rule counties are free to make their own arrangements for tax collection local elected tax collectors in the municipal units within those counties may or may not continue to be responsible for collection of county taxes. The material contained in this manual is for informational purposes only. It does not constitute legal opinion and should not be construed as such. Tax collectors seeking legal opinions on matters relating to their offices should contact the solicitors for their taxing districts. Table of Contents I Designation of Tax Collector . .1 County Taxes . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .1 Act 511 Taxes . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .1 Municipal Assessments . ... ... ... ... ... ... ... ... ... ... ... ... ... .2 . II Qualifying for Office . .3 Incompatible Offices . ... ... ... ... ... ... ... ... ... ... ... ... ... ...3 Ethics Law Disclosure Statements . ... ... ... ... ... ... ... ... ... ... ... .3 . Election . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .3 Oath . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..3 Municipal Tax Collector Qualification Program . ... ... ... ... ... ... ... ... ... .4 III Term of Office . .5 Collecting Taxes After Term Expires . ... ... ... ... ... ... ... ... ... ... ...5 Removal From Office . ... ... ... ... ... ... ... ... ... ... ... ... ... ..5 Vacancies . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..5 Collecting Taxes After Death or Default of Tax Collector . ... ... ... ... ... ... ... .6 IV Bonds . .8 Third Class City Treasurers . ... ... ... ... ... ... ... ... ... ... ... ... ..8 First Class Township Treasurers . ... ... ... ... ... ... ... ... ... ... ... ..8 Borough and Township Tax Collectors . ... ... ... ... ... ... ... ... ... .. .9 . V Compensation . .10 Setting Compensation . ... ... ... ... ... ... ... ... ... ... ... ... ... .10 . Method of Compensation . ... ... ... ... ... ... ... ... ... ... ... ... ..10 Challenging Compensation Level . ... ... ... ... ... ... ... ... ... ... ... .11 . Changing Compensation . ... ... ... ... ... ... ... ... ... ... ... ... ... .11 Paying Compensation . ... ... ... ... ... ... ... ... ... ... ... ... ... .12 . Commissions on Noncode Taxes . ... ... ... ... ... ... ... ... ... ... ... .12 . Fringe Benefits . ... ... ... ... ... ... ... ... ... ... ... ... ... ... .12 . Association Memberships . ... ... ... ... ... ... ... ... ... ... ... ... ..13 VI Office Administration . .15 Office Facilities . ... ... ... ... ... ... ... ... ... ... ... ... ... ... .15 . Office Supplies . ... ... ... ... ... ... ... ... ... ... ... ... ... ... .16 . Office Hours . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .16 Deputies and Assistants . ... ... ... ... ... ... ... ... ... ... ... ... ... .17 VII Records and Reports . .18 Accounts . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..18 Reports to Taxing Districts . ... ... ... ... ... ... ... ... ... ... ... ... .19 . Notice for Sheriff Sales . ... ... ... ... ... ... ... ... ... ... ... ... ... .19 . Certifications for Real Estate Sales . ... ... ... ... ... ... ... ... ... ... ... .19 Fees for Other Tax Collector Services . ... ... ... ... ... ... ... ... ... ... .20 . Mobile Home Removal Permits . ... ... ... ... ... ... ... ... ... ... ... .20 . VIII Tax Duplicate . .21 Delivery of Duplicate . ... ... ... ... ... ... ... ... ... ... ... ... ... ..21 Interim Real Estate Taxes . ... ... ... ... ... ... ... ... ... ... ... ... ..21 Adding Names to Duplicate . ... ... ... ... ... ... ... ... ... ... ... ... .22 . IX Tax Notice . .23 Form of Tax Notice . ... ... ... ... ... ... ... ... ... ... ... ... ... ...23 Local Taxpayers’ Bill of Rights . ... ... ... ... ... ... ... ... ... ... ... ..24 Billing Utility Charges . ... ... ... ... ... ... ... ... ... ... ... ... ... .24 . Identification of Taxpayer . ... ... ... ... ... ... ... ... ... ... ... ... ..24 Discounts and Penalties . ... ... ... ... ... ... ... ... ... ... ... ... ... .25 Tax Escrow Accounts Held by a Homeowner’s Mortgage Company . ... ... ... ... ... .26 X Payment of Taxes . .28 Tax Receipts . ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...28 Installment Payments . ... ... ... ... ... ... ... ... ... ... ... ... ... .28 . Installment Payments of School Real Property Taxes Under the Taxpayer Relief Act . ... ... .29 Outsourcing of the Collection of Installment Payments . ... ... ... ... ... ... ... .30 . Assignment of Installment Claims . ... ... ... ... ... ... ... ... ... ... ... .30 Consideration of an Increase of Compensation of Tax Collector . ... ... ... ... ... .30 . Payment by the Tax Collector . ... ... ... ... ... ... ... ... ... ... ... ..30 Errors in Duplicate . ... ... ... ... ... ... ... ... ... ... ... ... ... ...30 Assessment Appeals . ... ... ... ... ... ... ... ... ... ... ... ... ... ..31 XI Exonerations . .33 Granting Exonerations . ... ... ... ... ... ... ... ... ... ... ... ... ... .33 . Effect of Exoneration . ... ... ... ... ... ... ... ... ... ... ... ... ... .33 . Abatements . ... ... ... ... ... ... ... ... ... ... ... ....
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