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§ 1086. Powers and duties of tax collector

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 8 Pa.C.S.A. Boroughs and Incorporated TownsEffective: June 17, 2014

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 8 Pa.C.S.A. Boroughs and Incorporated Towns
Part I. Boroughs (Refs & Annos)
Chapter 10. Powers and Duties of Elected Officials
Subchapter F. Tax Collector
Effective: June 17, 2014
8 Pa.C.S.A. § 1086
Formerly cited as PA ST 53 P.S. § 46086
§ 1086. Powers and duties of tax collector
Currentness
(a) General rule.--Except as otherwise provided in subsection (b), the tax collector shall be the collector of all State, county, borough, school, institution district and other taxes levied within the borough by the authorities empowered to levy taxes.
(b) Exception.--
(1) No tax collector may collect any tax levied and imposed under the act of December 31, 1965 (P.L. 1257, No. 511),1 known as The Local Tax Enabling Act, unless the ordinance imposing the tax provides that the tax collector shall be the collector of the tax.
(2) No ordinance, however, may authorize the collection of income taxes in a manner other than that provided in Chapter 5 of The Local Tax Enabling Act.2
(c) Other laws.--The tax collector shall, in addition to the powers, authority, duties and responsibilities provided for by this part, have all the powers, perform all the duties and be subject to all the obligations and responsibilities for the collection of taxes as are now vested in, conferred upon or imposed upon tax collectors by law.

Credits

2014, April 18, P.L. 432, No. 37, § 1, effective in 60 days [June 17, 2014].

Footnotes

1
53 P.S. § 6924.101 et seq.
2
53 P.S. § 6924.501 et seq.
8 Pa.C.S.A. § 1086, PA ST 8 Pa.C.S.A. § 1086
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document