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§ 5511.4f. Permanent basic and continuing education programs for tax collectors

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: January 1, 2017

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: January 1, 2017
72 P.S. § 5511.4f
§ 5511.4f. Permanent basic and continuing education programs for tax collectors
Currentness
(a) The department, in consultation with the Pennsylvania State Tax Collectors' Association and four tax collectors selected by the department who are not members of a Statewide association and are selected from different regions of this Commonwealth, shall adopt and implement programs of basic training, examination and qualification of tax collectors and of continuing education to be met by persons qualified as tax collectors as condition for renewal. The department may contract with a third party to provide the basic training, examination, qualification and continuing education.
(b)(1) The basic training program shall include, but not be limited to, the following courses:
(i) Procedures for collecting taxes.
(ii) This act, the act of July 7, 1947 (P.L. 1368, No. 542),1 known as the Real Estate Tax Sale Law, the act of December 31, 1965 (P.L. 1257, No. 511),2 known as The Local Tax Enabling Act, and other statutes related to the imposition and collection of taxes.
(iii) Auditing.
(iv) Accounting.
(v) Ethics.
(vi) Computerization.
(vii) Recent court decisions affecting the imposition and collection of taxes.
(viii) Assessments.
(2) As a prerequisite to taking a qualification examination, the individual shall complete the basic training program authorized by the department.
(3)(i) After successfully completing the basic training program, an individual shall sit for the qualification examination relating to the basic training program.
(ii) No individual shall obtain qualification unless that individual has passed a basic qualification examination.
(iii) An individual who passes the basic qualification examination shall be known as a qualified tax collector and may not be required to retake the basic qualification examination.
(iv) An individual who, on the effective date of this section, is holding the office of tax collector shall be known as a qualified tax collector.
(c) The department shall:
(1) Make certain a qualified tax collector certificate is issued to an individual who passes the basic qualification examination or is an individual described in subsection (b)(3)(iv) and shall provide notification of the certification, electronically or by mail, to the municipal secretary or clerk of the political subdivision for which the individual was elected.
(2) Maintain a register that lists all qualified tax collectors. The register shall be open to public inspection and copying upon payment of a nominal fee.
(3) Provide once each year a list of all qualified tax collectors on the department's publicly accessible Internet website.
(4) Determine and approve reasonable fees for the training program and for testing and qualification. The fees may not in the aggregate exceed $250. The individual shall bear the cost of the program, testing and qualification unless the political subdivision agrees to pay for the cost in whole or in part.
(5) Develop, implement and maintain an online training and testing program as an alternative option for individuals in lieu of in-classroom instruction and testing. The department may provide the training via compact disc. The testing shall be conducted in an online or a classroom setting. Nothing in this clause shall preclude the department from contracting with a third party to develop, implement or maintain the online training or testing program or to develop, produce or distribute the training compact disc.
(d) It shall be unlawful on or after the effective date of this subsection for any individual to hold himself out as being qualified in training under this section unless the individual holds a valid certificate.
(e)(1) Except as provided in clause (2), before taking the oath of office, an individual elected to the office of tax collector shall complete the basic training program provided by the department and pass the basic qualification examination in accordance with this section.
(2) If an individual is not a qualified tax collector on the date he is scheduled to take the oath, the office of tax collector shall be deemed vacant.
(3)(i) If an individual is appointed to fill a vacancy in the office of tax collector, the individual shall have sixty days to become a qualified tax collector. If the appointee fails to become a qualified tax collector within the time required, the office shall be deemed vacant.
(ii) Notwithstanding subclause (i), and if there is less than one year remaining in the term of the office of tax collector when a vacancy occurs in the office, the individual appointed as tax collector is not required to become a qualified tax collector.
(4) A tax collector subject to clause (2) that seeks reelection to the office of tax collector for a subsequent term must become a qualified tax collector.
(5) Nothing in this section shall preclude an individual from retaking the qualification examination prior to taking the oath of office for the office of tax collector if the individual failed the qualification examination on a prior attempt.
(f) This section shall not preclude filling a vacancy in the office of tax collector by:
(1) A municipality entering into an agreement with the county commissioners under section 4.43 for the county treasurer to collect the taxes levied by the municipality.
(2) A taxing district forming a joint tax collection district in accordance with section 4.2.4
(3) Any other method of filling a vacancy in the office of tax collector provided by law.
(g) For the purposes of this section, a county treasurer who collects taxes for a municipality in accordance with an agreement under section 4.4 shall not be considered a tax collector under this section.
(h) A tax collector in office on the effective date of this subsection shall be considered a qualified tax collector under this section and issued a qualified tax collector certificate by the department and added to the list of qualified tax collectors.
(i) Each qualified tax collector shall be required to obtain two hours of mandatory continuing education during his four-year term of office.
(j) The topics for continuing education may include any of the topics of the courses listed under subsection (b)(1).
(k) The department shall inform qualified tax collectors of the continuing education requirement upon issuance of certificates.
(k.1) The Pennsylvania State Tax Collectors' Association and any other organization or individual may offer continuing education courses. Each course offered shall be reviewed and approved by the department to ensure the course complies with the criteria in subsection (j). Attendance at an annual meeting of the Pennsylvania State Tax Collectors' Association or a similar organization that includes an educational component shall qualify as one hour of continuing education.
(l)(1) Renewal of qualification shall be completed prior to the tax collector's final year in office, upon completion of continuing education requirements as set forth in this section. The tax collector shall bear the cost of the program and qualification unless the municipality agrees to pay for the cost in whole or in part.
(2) The department shall issue a renewed qualified tax collector certificate to each tax collector upon the tax collector's successful completion of the continuing education requirements.
(m) Within thirty days of the department issuing a renewed qualified tax collector certificate to a tax collector, the department shall, electronically or by mail, provide a copy of the renewed qualified tax collector certificate to the municipal secretary or clerk of the municipality for which the tax collector was elected.
(n) If the tax collector fails to successfully complete the continuing education requirements, the tax collector shall be deemed ineligible to be placed on the ballot for the office of tax collector at the end of the tax collector's current term of office.
(o) The department shall bear the costs of subsection (c)(5). The Governor shall annually recommend an appropriation to the General Assembly from the General Fund in an amount sufficient to cover the costs incurred by the department in carrying out the certification and training program.
(p) The following words and phrases when used in this section shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
“Department” shall mean the Department of Community and Economic Development of the Commonwealth.
“Qualified tax collector” shall mean a person who holds a current valid certificate of qualification issued by the Department of Community and Economic Development.
“Tax collector” shall mean a person duly elected or appointed to collect real property taxes levied by a political subdivision, other than a county, including the following:
(1) A tax collector in a borough, incorporated town or township of the first or second class.
(2) A treasurer of a city of the third class in that person's capacity as tax collector.
(3) An employe or official who has been designated to collect real property taxes in a municipality, other than a county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E5 (relating to home rule and optional plan government), which municipality has eliminated the elective office of tax collector.

Credits

1945, May 25, P.L. 1050, No. 394, § 4.6, added 2015, Oct. 22, P.L. 188, No. 48, § 3, effective Jan. 1, 2017.

Footnotes

1
72 P.S. § 5860.101 et seq.
2
53 P.S. § 6924.101 et seq.
3
72 P.S. § 5511.4d.
4
72 P.S. § 5511.4b.
5
53 Pa.C.S.A. § 2901 et seq.
72 P.S. § 5511.4f, PA ST 72 P.S. § 5511.4f
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document