Township of Shaler, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Commissioners of the Township of Shaler 2-12-2013 by Ord. No. 1917. Amendments noted where applicable.]
Fees — See Ch. 115.
Taxation — See Ch. 201.
Collection of current property taxes. The elected Township Tax Collector shall receive for his duties as Tax Collector of the Township of Shaler the sum of $10,000 from the Township and such other compensation as fixed by the Local Tax Collection Law. The Township Tax Collector shall be allowed such actual printing and postage expenses as shall be incurred in performing the duties prescribed by law.
Collection of delinquent property taxes.
On or before June 30 of each subsequent tax year, the elected Tax Collector shall turn over to the Delinquent Tax Collector the Delinquent Property Tax List.
The elected Tax Collector may collect delinquent property taxes at any time throughout the year and charge the appropriate penalties as set forth in Chapter 115 of the Township's Code.
Upon collection by the Tax Collector of the face amount of these delinquent property taxes plus the appropriate penalties, the Township shall compensate annually the elected Tax Collector at a rate of 5% of total penalties collected by the elected Tax Collector, based upon a report to be submitted annually by the elected Tax Collector.
No compensation from taxes. The elected Tax Collector is prohibited from deducting any compensation from the taxes collected.
This section shall take effect on January 6, 2014.
Requirement of oath of office and surety bond. The elected Tax Collector shall, before he enters upon the duties of his office, take and subscribe an oath of office and file the same in the Office of the Clerk of the Court of Common Pleas of the County. He shall enter into one surety bond to the commonwealth for all taxes to be collected by him, in an amount to be fixed by the Court of Common Pleas of the County, which amount shall never exceed the estimated amount of taxes charged in the duplicates to be delivered to him in one year. Such bond may, at the option of the Tax Collector, be an annual bond or may cover the full term of office for which the Tax Collector shall have been elected. Such bond shall have thereon at least one bonding company, and the sufficiency of the sureties on the bond shall be approved by the Court of Common Pleas at any time prior to the delivery of a tax duplicate to the Tax Collector. The bond shall be filed in the office of the Clerk of the Court of Common Pleas on or before the 15th day of March of the year in which the Tax Collector qualifies for office and annually thereafter, except where the first bond given by the Tax Collector covers the full term of office for which he was elected.
Condition of bond. The condition of the bond shall be that the Collector as Tax Collector for the Township shall account for and pay over all taxes, penalties and interest received and collected by him to the taxing district entitled thereto.
Use of Township. The bond given by the Township Tax Collector shall be for the use of Shaler Township.