Section 5511.26a - Delinquent tax collector(a) Subject to the conditions in subsection (b), in a county, city of the third class, borough, town or township governed by this act, the elected tax collector shall serve as a delinquent tax collector for the collection of delinquent taxes in accordance with and provided with the same powers, rights, privileges, duties and obligations as are set forth in section 686 of the act of March 10, 1949 (P.L. 30, No. 14), known as the "Public School Code of 1949."(b)(1) In a taxing district governed by this section that is also subject to the act of July 7, 1947 (P.L. 1368, No. 542), known as the "Real Estate Tax Sale Law," the tax collector shall serve as a delinquent tax collector in accordance with subsection (a) only until the date established in accordance withsection 306 of the "Real Estate Tax Sale Law" for the return to the county tax claim bureau.(2) In a taxing district governed by this section that is not subject to the "Real Estate Tax Sale Law," the tax collector shall serve as delinquent tax collector in accordance with subsection (a) only until the date established by the governing body of the taxing district.1945, May 25, P.L. 1050, No. 394, § 26.1, added 2000, Dec. 20, P.L. 735, No. 104, § 5, imd. effective. Amended 2002, March 22, P.L. 200, No. 14, § 3, effective in 60 days.