53 Pa. Stat. § 22582

Current through Pa Acts 2024-52, 2024-56
Section 22582 - Abolition of office of collector in cities of second class; unexecuted warrants; interest and penalties

Wherever the office of collector of delinquent taxes now exists in any city of the second class by virtue either of any general, special or local act, the office may be abolished by ordinance of such cities. The collectors of delinquent taxes, who shall, upon the effective date of any such ordinance, have in their possession a warrant or warrants for the collection of delinquent taxes that are not fully executed, shall continue to collect such taxes with the same powers as heretofore and shall receive therefor the same compensation. None of the interest or penalties for delinquent payments of taxes imposed under the provisions of existing laws, whether as compensation to the delinquent tax collectors or otherwise, shall be abated or otherwise affected by the provisions of any such ordinance, but the full amount of the same shall be collected as hereinafter provided and paid into the city fund of the city treasury for the use of the city, unless abated by other legislation heretofore or hereafter enacted.

53 P.S. § 22582

1901, March 7, P.L. 20, art. V, § 2, added 1955, Sept. 7, P.L. 572, § 1.