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§ 5511.30. Collection of taxes by legal representatives of deceased collector

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. § 5511.30
§ 5511.30. Collection of taxes by legal representatives of deceased collector
The executors or administrators of any deceased tax collector, except a treasurer of a city of the third class and except a county treasurer of any county of the third, fourth, fifth, sixth, seventh or eighth class designated to collect county and institution district taxes in cities of the third class, and except a county treasurer of any county of the fourth, fifth, sixth, seventh and eighth class designated to collect county taxes in municipalities existing or organized under the act of April 13, 1972 (P.L. 184, No. 62), known as the “Home Rule Charter and Optional Plans Law,”1 that have eliminated the elective office of tax collector, shall have the same powers to enforce collection of unpaid taxes as the collector would have if living, and for that purpose, may employ a suitable person to act for them in the execution of the warrants with all the powers possessed by the deceased collector.

Credits

1945, May 25, P.L. 1050, § 30. Amended 1966, Feb. 2, P.L. (1965) 1872, § 3, effective Jan. 1, 1966; 1968, June 27, P.L. 276, No. 132, § 1; 1982, Dec. 13, P.L. 1201, No. 275, § 6, imd. effective.

Footnotes

53 P.S. § 1-101 et seq. (repealed); see now, 53 Pa.C.S.A. § 2901 et seq.
72 P.S. § 5511.30, PA ST 72 P.S. § 5511.30
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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