The receiver of taxes, city treasurer, or other proper authority collecting or receiving school taxes in any school district of the first class, shall, annually, on the first Monday of April of each year, settle his accounts for the school taxes for the preceding fiscal year, and shall, at the same time, furnish the board of public education with a statement of the total amount of school taxes standing unpaid upon the tax duplicates.
24 P.S. § 6-661