Pennsylvania Act 1936-5 (session 1) — RELATED TO TAXATION; TAX COLLECTION

Act text

RELATED TO TAXATION; TAX COLLECTION
         Act of Jun. 10, 1936, Special Session 1, P.L. 14, No. 5      Cl. 53
                      Special Session No. 1 of 1936
                                No. 1936-5

                (Act reenacted and amended Feb. 24, 1937,
                              P.L.26, No.5)

                                  AN ACT

     Abolishing the office of collector of delinquent county taxes
        where the same now exists in counties of the second class;
        providing for the collection of such taxes by the county
        treasurers and deputies, and the payment of compensation and
        expenses therefor; transferring employes from the office of
        the delinquent tax collector to the county treasurer's
        office, and making said employes eligible to join and
        granting them certain credits upon joining the county
        retirement system.

        Section 1.  Be it enacted, &c., That the office of collector
     of delinquent taxes, appointed by the county treasurer in any
     county of the second class by virtue either of any general,
     special or local act, is hereby abolished: Provided, however,
     That such collectors of delinquent taxes, who shall, upon the
     effective date of this act, have in their possession a warrant
     or warrants for the collection of delinquent taxes that are not
     fully executed, shall continue to collect such taxes with the
     same powers as heretofore and shall receive therefor the same
     compensation: And provided further, That none of the interest or
     penalties for delinquent payments of taxes, imposed under the
     provisions of existing laws, whether as compensation to the said
     delinquent tax collectors or otherwise, shall be abated or
     otherwise affected by the provisions of this act, but the full
     amount of the same shall be collected as hereinafter provided
     and paid into the county fund of the county treasury for the use
     of the county, unless abated by other legislation heretofore or
     hereafter enacted.
        (1 reenacted and amended Feb. 24, 1937, P.L.26, No.5)
        Section 2.  The county treasurer in counties of the second
     class shall collect all delinquent county taxes, interest and
     penalties and shall have all powers of delinquent tax collectors
     in counties of such class under the provisions of existing laws,
     and for such purpose the county treasurers in counties of the
     second class may appoint deputies, assistants, and clerks whose
     positions shall be established and the compensation therefor
     fixed by the salary board of the county; but the county
     treasurer shall receive no additional compensation for the
     collection of delinquent taxes.
        (2 reenacted Feb. 24, 1937, P.L.26, No.5)
        Section 3.  The county commissioners in counties of the
     second class shall, at the cost of the county, provide for and
     pay the compensation of such deputies, assistants, and clerks
     appointed by the county treasurer for the collection of
     delinquent taxes as hereinabove provided, and shall also furnish
     the county treasurer, at the cost of the county, with office
     space, office furniture, equipment, supplies, books of record,
     stationery, postage, and pay all other necessary expense in
     connection with the collection of such delinquent county taxes.
        (3 reenacted Feb. 24, 1937, P.L.26, No.5)
        Section 4.  All deputies, assistants, clerks, and employes,
     employed in the office of the collector of delinquent county
     taxes at the time this act becomes effective, shall be
     transferred to and become employes of the county treasurer's
     office. All such deputies, assistants, clerks, and employes
     shall become eligible to membership in the retirement system
     established for county employes, and shall be entitled to
     receive credit in the retirement system as county employes for
     all years of service in the office of the collector of
     delinquent taxes upon payment into the retirement fund of a sum
     equal to the amount such persons would have paid into such fund
     if they had joined the retirement system at the time the same
     was established, if then employed in the office of the
     delinquent tax collector, or if employed first at a later date,
     then a sum equal to the amount such persons would have paid into
     such fund from the time they were first so employed.
        (4 reenacted Feb. 24, 1937, P.L.26, No.5)
        Section 5.  All acts and parts of acts, general, local and
     special, inconsistent with the provisions of this act, are
     hereby repealed.
        (5 reenacted Feb. 24, 1937, P.L.26, No.5)