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§ 5511.14. Tax receipts

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

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)
72 P.S. § 5511.14
§ 5511.14. Tax receipts
The tax collectors shall furnish each person on the payment of taxes from a book containing a stub, or from a bill containing a stub, or carbon copy to be furnished at the expense of the taxing district or districts, a numbered receipt setting out the date of payment, name of taxpayer, the district in which the taxpayer is assessed, the amount of real and personal property and personal taxes paid, stated separately, and in the case of taxes on real property, identifying the property. A separate receipt shall be issued for each parcel of real property. On the stub or bill a memorandum shall be made, in ink, of the number of the receipt and giving the same information as was given in the receipt.
Where payment of taxes is made by mail, a receipt shall be required to be furnished only if the taxpayer shall enclose with the payment a self-addressed and stamped envelope for the return of the receipt.
The Department of Community Affairs shall prepare a uniform form of tax receipt and supply specimen copies thereof to the county commissioners of the several counties for distribution to tax collectors.

Credits

1945, May 25, P.L. 1050, § 14. Amended 1966, Feb. 2, P.L. (1965) 1903, § 2, effective Jan. 17, 1967.
72 P.S. § 5511.14, PA ST 72 P.S. § 5511.14
Current through Act 11 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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