Elected Tax Collectors- Second Class Townships
Question regarding Tax Collectors:
In many Southeastern PA municipalities, a tax collection firm (e.g. Berkheimer, Keystone Collections, etc.) is engaged to collect all local income taxes and/or real estate taxes.
The Second Class Township code seemingly nevertheless mandates the election of a Tax Collector (@Section 406) and requires the appointment of one in the event there occurs a vacancy in the position (@Section 407).
However, The Local Tax Enabling Act, Section 313, allows political subdivisions to hire private agencies to perform the function of a tax collection (@Section 313). Section 1001 of the Second Class Township Code appears also to authorize such "hiring" of tax collection firms per the Local Tax Enabling Ac; but, it does not appear, in such a case, to obviate the mandate to elect one every 4 years, and to appoint one in the event of a vacancy.
The result is that the elected Tax Collector's position is mandated but mostly (or entirely) ceremonial in many municipalities.
Do any of you have an opinion as to whether the "ceremonial" tax collector position has to be and stay filled ( as it appears) under the Second Class Township Code. If so, shouldn't the Code be amended to dispense with the require to fill this vacancy whenever and for so long as the municipality has engaged a tax collector or collectors to administer all local tax collection services?
It can be very difficult in small municipalities to find a willing candidate and/or appointee to serve as the "official" tax collector, yet it appears to be required even when the role is ceremonial. Is this for the "just in case" scenario?
Thank you.
-Sean
Sean O'Neill, Esq
Lentz, Cantor & Massey, Ltd.
460 East King Road
Malvern, PA 19355
www.lentzlaw.com
610-722-5800 (x208)
484-321-5024 (direct dial)
610-647-6714 (fax)
Sean,
I can't be sure how to resolve the statutory conflict issue, but there may be a constitutional delegation issue lurking here. In very simplistic terms, the constitution has a prohibition on delegating certain governmental functions. I last looked at this issue years ago in the context of the county appraisal function, and others may be more up to date. We thought that the appraisal office needed to be headed by an elected official, and the outside appraisal firm, retained under a contract administered by the official.
If you can satisfy yourself as to the constitutional question, the answer might be an amendment to the code and, unfortunately in the interim, continuing both the election and vacancy processes, while maintaining the contract.
William W. Warren, Jr.
Moderator PML Listserv
Saul Ewing Arnstein & Lehr LLP
2 North Second Street, Suite 700
Harrisburg, PA 17101
Office (717) 238-7698 | Cell (717) 979-5570
william.warren@saul.com
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Subject: [Pmlsolicitors] Elected Tax Collectors- Second Class Townships
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Question regarding Tax Collectors:
In many Southeastern PA municipalities, a tax collection firm (e.g. Berkheimer, Keystone Collections, etc.) is engaged to collect all local income taxes and/or real estate taxes.
The Second Class Township code seemingly nevertheless mandates the election of a Tax Collector (@Section 406) and requires the appointment of one in the event there occurs a vacancy in the position (@Section 407).
However, The Local Tax Enabling Act, Section 313, allows political subdivisions to hire private agencies to perform the function of a tax collection (@Section 313). Section 1001 of the Second Class Township Code appears also to authorize such "hiring" of tax collection firms per the Local Tax Enabling Ac; but, it does not appear, in such a case, to obviate the mandate to elect one every 4 years, and to appoint one in the event of a vacancy.
The result is that the elected Tax Collector's position is mandated but mostly (or entirely) ceremonial in many municipalities.
Do any of you have an opinion as to whether the "ceremonial" tax collector position has to be and stay filled ( as it appears) under the Second Class Township Code. If so, shouldn't the Code be amended to dispense with the require to fill this vacancy whenever and for so long as the municipality has engaged a tax collector or collectors to administer all local tax collection services?
It can be very difficult in small municipalities to find a willing candidate and/or appointee to serve as the "official" tax collector, yet it appears to be required even when the role is ceremonial. Is this for the "just in case" scenario?
Thank you.
-Sean
Sean O'Neill, Esq
Lentz, Cantor & Massey, Ltd.
460 East King Road
Malvern, PA 19355
http://www.lentzlaw.com
610-722-5800 (x208)
484-321-5024 (direct dial)
610-647-6714 (fax)
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