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§ 5511.22. Deputy tax collectors

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: October 22, 2015

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 4. Local Taxation (Refs & Annos)
Collections in General (Refs & Annos)
Local Tax Collection Law (Refs & Annos)
Effective: October 22, 2015
72 P.S. § 5511.22
§ 5511.22. Deputy tax collectors
Currentness
(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 41 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 4.42 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.
(c) Nothing in subsection (b) shall be construed to preclude 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.

Credits

1945, May 25, P.L. 1050, § 22. Amended 2014, Oct. 22, P.L. 2604, No. 164, § 4, imd. effective; 2015, Oct. 22, P.L. 188, No. 48, § 4, imd. effective.

Footnotes

1
72 P.S. § 5511.4.
2
72 P.S. §§ 5511.4b, 5511.4d.
72 P.S. § 5511.22, PA ST 72 P.S. § 5511.22
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document