Pennsylvania Act 1915-11 — TAX COLLECTORS AND COUNTY TREASURERS DUTIES PRESCRIBED

Act text

AN ACT

Prescribing certain duties for collectors of taxes in boroughs and townships, and for county treasurers.

Section 1. Be it enacted, &c., That each collector of taxes before he assumes the duties of his office shall notify the county treasurer, in writing, setting forth his name, address, where the taxes are receivable, the office hours when he sits to receive taxes, and the district or districts for which he collects taxes.

Section 2. The county treasurer shall procure, at the expense of the county, a book to be known as the Tax Collectors' Address Book, wherein he shall cause to be set forth and indexed, by township and by borough, and by name of collector, the information furnished him as required in section one of this act. Such book shall be kept in the office of the county treasurer, and shall be open during office hours to public inspection.

Section 3. Any person who neglects or refuses to comply with the provisions of this act shall on conviction summarily before any alderman, magistrate or justice of the peace be sentenced to pay a fine not more than fifty dollars.

Compiler's Note: Section 28 of Act 207 of 2004 provided that any and all references in any other law to a "district justice" or "justice of the peace" shall be deemed to be references to a magisterial district judge.