Local Tax Collection Law
- 72 P.S. PA ST Ch. 4, Collections in General, Local Tax Collection Law, Refs & Annos
- § 5511.1. Short Title
- § 5511.2. Definitions
- § 5511.3. Application of Act
- § 5511.4. Bonds of Tax Collectors
- § 5511.4a. Expired Dec. 31, 2016, Pursuant to 2015, Oct. 22, P.L. 188, NO. 48, § 2
- § 5511.4b. Joint Tax Collection District
- § 5511.4c. Tax Collection Records
- § 5511.4d. Collection of Municipal Taxes by County Treasurer
- § 5511.4e. Criminal History Record Information
- § 5511.4f. Permanent Basic and Continuing Education Programs for Tax Collectors
- § 5511.5. Tax Collector's Warrant
- § 5511.5a. Interim Assessment; Duplicate; Warrant
- § 5511.5b. Payment of Taxes
- § 5511.6. Notices of Taxes
- § 5511.7. Effect of Failure to Receive Tax Notice
- § 5511.8. Affidavit as to Notice
- § 5511.9. Expenses Paid by Taxing Districts
- § 5511.10. Discounts; Penalties; Notice
- § 5511.11. Installment Payment of Taxes
- § 5511.12. Payment of Taxes by Joint-Tenants, Etc.
- § 5511.13. Collectors Required to be in Attendance
- § 5511.14. Tax Receipts
- § 5511.15. Receiving County Taxes Not Assessed and Adding Names to Duplicates Prohibited
- § 5511.16. Adding Names to Duplicates
- § 5511.17. Distress and Sale of Goods and Chattels of Taxpayer
- § 5511.18. Collection of Taxes from Occupants of Real Estate by Distress
- § 5511.19. Collection of Tax on Real Property Out of Rent Payable by Tenant
- § 5511.20. Collection of Per Capita, Poll and Occupation Taxes from Employers, Etc.
- § 5511.20a. Collection of Per Capita and Occupation Taxes from the Commonwealth
- § 5511.21. Collection of Taxes by Suit
- § 5511.22. Deputy Tax Collectors
- § 5511.23. Collection of Unseated Land Tax in Certain Counties
- § 5511.24. Collection of Unseated Land Taxes in Seventh and Eighth Class Counties
- § 5511.25. Collection and Payment over of Taxes
- § 5511.26. Settlement of Duplicates; Audit
- § 5511.26a. Delinquent Tax Collector
- § 5511.27. Recovery of Taxes Paid over by Tax Collector
- § 5511.28. Expiration of Term of Third Class City Treasurer and County Treasurer
- § 5511.29. Collection of Taxes After Expiration of Office
- § 5511.30. Collection of Taxes by Legal Representatives of Deceased Collector
- § 5511.31. Failure to Settle Duplicates
- § 5511.32. Compensation to be Made by Warrant
- § 5511.33. Compensation and Expenses of Tax Collector in Cities of the Third Class Shared
- § 5511.34. Compensation of Tax Collector in First Class Townships
- § 5511.35. Compensation of Tax Collector in Boroughs and Townships of the Second Class
- § 5511.36. Compensation for Collection of Vocational School District Taxes
- § 5511.36a. Increase or Reduction of Compensation
- § 5511.36b. Compensation for Interim Tax Bills
- § 5511.37. Exonerations
- § 5511.38. Advertising Names of Persons Exonerated
- § 5511.39. Defaulting Tax Collectors; Embezzlement; Penalty
- § 5511.40. Collection of Taxes by Sureties of Defaulting or Deceased Collectors
- § 5511.41. Judgment on Liability of Collector of Taxes; Appeals; Execution
- § 5511.42. Penalty