Pennsylvania Act 1933-232 — TAXES COLLECTED, SETTLEMENT BETWEEN MUNICIPALITIES

Act text

TAXES COLLECTED, SETTLEMENT BETWEEN MUNICIPALITIES
                 Act of May 25, 1933, P.L. 1022, No. 232              Cl. 53
                                  AN ACT

     Requiring county treasurers, excepting counties of the first and
        second class, to make monthly settlements with all cities,
        boroughs, townships, school districts and poor boards within
        the county for all delinquent taxes, penalties, fines and
        costs collected during said period, and providing the manner
        in which same shall be made.

        Section 1.  Be it enacted, &c., That upon the passage and
     signing of this act, the treasurer of each county, excepting
     counties of the first and second class, shall make a monthly
     return and statement to each city, borough, township, school
     district and poor board within the county. Said return shall be
     made within ten days following the first day of each month, and
     shall show all delinquent taxes, penalties, fines and costs
     collected by said treasurer. Said report or settlement shall
     also give a detailed description of the tax in question, with
     the name of the taxpayer, and a full and sufficient description
     of the property to which the tax in question relates.
        Section 2.  At the time of making said settlement and report,
     the treasurer shall also remit all taxes, penalties, fines, and
     costs, and, in said report, shall make a proper segregation,
     showing, separately, the amount and kind of tax, the year to
     which the same relates, amount of penalties, interest and costs.
        Section 3.  All penalties, costs, fines and interest,
     relating to any tax collected by the county treasurer and
     belonging to any city, borough, township, school district or
     poor board, shall be monthly transmitted to said city, borough,
     township, school district or poor board, and shall in no way
     belong to or become the property of the county.
        Section 4.  All forms of reports or transmittals shall be
     uniform, and shall be furnished and supplied by the county
     commissioners and at the expense of the county.