I wrote previously on a dispute between an outgoing and incoming tax collector, and in particular regarding the tax collection records. I appreciate the responses very much. The primary statutory tension is contained within the body of 72 PS 5514. One portion says the outgoing tax collector can keep copies of all records needed to do tax certs covering their tenure as tax collector. Another sentence says that the outgoing person cannot retain any records needed by the new person to act effectively as tax collector. Over the holiday I spoke with the president of a regional tax collectors' association. She had previously been quoted by others as saying that the records were upheld by the Pa. Supreme Court as belonging to the outgoing tax collector. In actuality, it turns out that she is relying upon a Right to Know case which held that the records belong to the tax collector not the municipality (thus beyond the reach of RTKL). This does not really advance anything in terms of outgoing versus incoming. She did say that there is almost nothing that a new tax collector needs from the prior one, given that the prior one has to do the certs for the period they were the tax collector. 5514 refers to turning the records over to the taxing entity after the five years so I am wondering whether the incoming person really is entitled to demand anything of the outgoing as necessary to perform the function. I believe that, in the end, the dispute that was put in my lap was based on an assumption that the new tax collector would do all tax certs (including from the prior person's tenure), as this would form the new person's basis for a belief that she "needs" the old records. Thanks again for the prior input I received, and Happy New Year. Joe Bresnan -----Original Message----- From: Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] On Behalf Of pmlsolicitors-request@lists.imla.org Sent: Thursday, December 21, 2017 3:13 PM To: pmlsolicitors@lists.imla.org Subject: Pmlsolicitors Digest, Vol 25, Issue 18 Send Pmlsolicitors mailing list submissions to pmlsolicitors@lists.imla.org To subscribe or unsubscribe via the World Wide Web, visit http://lists.imla.org/mailman/listinfo/pmlsolicitors_lists.imla.org or, via email, send a message with subject or body 'help' to pmlsolicitors-request@lists.imla.org You can reach the person managing the list at pmlsolicitors-owner@lists.imla.org When replying, please edit your Subject line so it is more specific than "Re: Contents of Pmlsolicitors digest..." Today's Topics: 1. Re: Municipal tax collector (Les Mlakar) ---------------------------------------------------------------------- Message: 1 Date: Thu, 21 Dec 2017 15:12:26 -0500 From: Les Mlakar <lmlakar1945@gmail.com> To: "Warren Jr., William W." <william.warren@saul.com> Cc: "Joseph E. Bresnan" <jbresnan@dischellbartle.com>, "pmlsolicitors@lists.imla.org" <pmlsolicitors@lists.imla.org> Subject: Re: [Pmlsolicitors] Municipal tax collector Message-ID: <CAJYBpFknpS99sDnZHi6Ed+NAeFYf5s5DYVSCtYa4Fdh7hLjpTw@mail.gmail.com> Content-Type: text/plain; charset="utf-8" In addition to the above, 72 PS 5514c(e) refers to Local Government Reccords Retention Act specifically 46 Pa.Code 15.1 . This section states that the records of the tax collector are records of the municipality Les Mlakar On Wed, Dec 20, 2017 at 3:03 PM, Warren Jr., William W. < william.warren@saul.com> wrote: > > Joe, > > > > Take a look at the Local Tax Collection Law, 72 P.S. section 5511.2, > and the definitions of ?Tax Collector? and ?Taxing District.? > Assuming that your jurisdiction is included, there?s a specific > obligation to turn over records in section 5511.4c(d). > > > > 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 > > > > > > *From:* Pmlsolicitors [mailto:pmlsolicitors-bounces@lists.imla.org] > *On Behalf Of *Joseph E. Bresnan > *Sent:* Monday, December 18, 2017 1:46 PM > *To:* pmlsolicitors@lists.imla.org > *Subject:* [Pmlsolicitors] Municipal tax collector > > > > An outgoing tax collector refuses to turn records over to the new tax > collector, states that the records are hers, and, that any future > requests for tax certs covering the period of her tenure must be > submitted to her, not to the new tax collector. I cannot find > anything on this and would appreciate any help. > > > > Joe Bresnan > > > > > [image: Dischell, Bartle & Dooley] <http://dischellbartle.com/> > *Joseph E. Bresnan* | Partner Dischell, Bartle & Dooley, P.C. > P: 215.362.2474 <(215)%20362-2474> | F: 215.362.6722 > <(215)%20362-6722> > 224 King Street | Pottstown, PA 19464 jbresnan@dischellbartle.com > www.dischellbartle.com > > This email may contain confidential or privileged information. If you > have received it in error, please notify the sender immediately and > delete this message without copying or disclosing it. > > > > > > "Saul Ewing Arnstein & Lehr LLP (saul.com)" has made the following > annotations: > +~~~~~~~~~~~~~~~~~~~~~~~+ > This e-mail may contain privileged, confidential, copyrighted, or > other legally protected information. If you are not the intended > recipient (even if the e-mail address is yours), you may not use, copy, or retransmit it. > If you have received this by mistake please notify us by return > e-mail, then delete. > +~~~~~~~~~~~~~~~~~~~~~~~~+ > > > > _______________________________________________ > Pmlsolicitors mailing list > Pmlsolicitors@lists.imla.org > http://lists.imla.org/mailman/listinfo/pmlsolicitors_lists.imla.org > > -- Leslie J. Mlakar, Esquire *Avolio Law Group, LLC* 117 N. Main St. Greensburg, PA 15601 (724) 834-6040 (ext. 107)