[HISTORY: Adopted by the Board of Commissioners of the Township
of Shaler 2-12-2013 by Ord. No.
1917. Amendments noted where applicable.]
A.
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.
B.
Collection of delinquent property taxes.
(1)
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.
(2)
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.
(3)
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.
C.
No compensation from taxes. The elected Tax Collector is prohibited
from deducting any compensation from the taxes collected.
D.
This section shall take effect on January 6, 2014.
A.
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.
B.
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.
C.
Use of Township. The bond given by the Township Tax Collector shall
be for the use of Shaler Township.
