Section 1701.1 - Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county taxes(a) The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collecting of all county and county institution district taxes levied within a third class city and may, in the resolution, vest the county treasurer with the duties and responsibilities of billing and collecting all the taxes. The resolution shall be adopted by the county and the city treasurer shall be notified of adoption of the resolution no later than the first day for the circulation of nomination petitions for the office of tax collector within the county and shall take effect upon the first day of the next succeeding term of office of tax collector following adoption of the resolution.(a.1) The county commissioners of each county of the third, fourth, fifth, sixth, seventh and eighth class may, by resolution, provide for the billing and collection of all county taxes in municipalities existing or organized under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government) or under the former act of April 13, 1972 ( P.L. 184, No.62), known as the "Home Rule Charter and Optional Plans Law," that have eliminated the elective office of tax collector, by the authorities empowered to levy such taxes, and by resolution, vest in the county treasurer the duties and responsibilities of billing and collecting county taxes in those municipalities. (b)[Repealed by 2018 Amendment.](b.1)[Repealed by 2018 Amendment.](b.2) Notwithstanding any law to the contrary, if, as a result of a vacancy in the office of elected tax collector in a municipality within a county of the third, fourth, fifth, sixth, seventh or eighth class, an employe or paid official of the municipality is appointed or directed by the governing body of the municipality to assume the duties of tax collector, the county commissioners may, by resolution, provide, until a successor tax collector is elected in accordance with law, for the following: (1) the county treasurer to have the duties and responsibilities of billing and collecting all county and county institution district taxes levied within the municipality;(2) payment to the municipality, rather than the employe or paid official appointed or directed by the governing body of the municipality to assume the duties of tax collector, the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality; or(3) an agreement with the tax collector in an adjoining or conveniently located municipality to assume the duties of the tax collector and receive the compensation that otherwise would be attributable to the billing and collecting of county and county institution district taxes levied within the municipality.(b.3) Notwithstanding any law to the contrary, if, as a result of a vacancy in the office of elected tax collector in a municipality, the county treasurer has been appointed or directed by the county commissioners to bill and collect all county and county institution district taxes within the municipality, the governing body of the municipality and the county commissioners may by agreement provide that the county treasurer shall have the duties and responsibilities of billing and collecting all taxes levied by the municipality in accordance with section 4.4 of the act of May 25, 1945 ( P.L. 1050, No.394), known as the "Local Tax Collection Law."(c) The county commissioners may appoint such other employes as may be necessary to carry out the provisions of this section.(d) Except as may otherwise be provided in the "Local Tax Collection Law," the compensation of personnel and other expenses of billing and collecting county and institution district taxes pursuant to this section shall be paid out of the general fund in the county treasury. The compensation and number of such employes other than the county treasurer shall be governed by the provisions of this act relating to the county salary board. If the county treasurer is designated as the collector of the county and county institution district taxes that person shall not receive added compensation for performing such functions.(e) The treasurer shall be governed by the provisions of the "Local Tax Collection Law" and its amendments.Amended by P.L. TBD 2018 No. 154, § 34, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1701.1, added 1966, Jan. 26, P.L. (1965) 1621, § 1, effective 1/1/1966. Amended 1968, June 25, P.L. 257, No. 121, § 1; 1982, Dec. 13, P.L. 1205, No. 276, § 1, imd. effective; 1998, June 18, P.L. 619, No. 79, § 1, effective in 60 days; 2002, June 29, P.L. 677, No. 103, § 3, effective in 60 days.