Section 5511.4a - Interim Basic and Continuing Education Programs for Tax Collectors(a) The department, in consultation with the Pennsylvania State Tax Collectors' Association, shall adopt and implement programs of basic training, examination and qualification of tax collectors and of continuing education to be met by persons qualified as tax collectors as condition for renewal. The department may contract with a third party to provide the basic training, examination, qualification and continuing education. (a.1)(1) The basic training program shall include, but not be limited to, the following courses:(i) Procedures for collecting taxes.(ii) This act and other statutes related to the imposition and collection of taxes.(vii) Recent court decisions affecting the imposition and collection of taxes.(2) As a prerequisite to taking a qualification examination, the individual shall complete the basic training program authorized by the department.(3)(i) An individual shall have the option to sit for any qualification examination relating to the basic education program.(ii) No individual shall obtain qualification unless that individual has passed a basic qualification examination.(iii) An individual who passes the basic qualification examination shall be known as a qualified tax collector. (a.2) The department shall:(1) Make certain a qualified tax collector certificate is issued to an individual who passes the basic qualification examination. The certificate shall expire one year from the date of issuance but may be renewed for subsequent consecutive years upon the completion of mandatory continuing education in accordance with subsection (b).(2) Maintain a register that lists all qualified tax collectors. The register shall be open to public inspection and copying upon payment of a nominal fee.(3) Provide once each year a list of all qualified tax collectors on the department's publicly accessible Internet website.(4) Determine and approve reasonable fees for the training program and for testing and qualification. The individual shall bear the cost of the program, testing and qualification unless the political subdivision agrees to pay for the cost in whole or in part. (a.3) It shall be unlawful on or after the effective date of this subsection for any individual to hold himself out as being qualified in training under this section unless the individual holds a current, valid certificate.(a.5) through (a.7)[Deleted by 2015 Amendment.] (a.8) Nothing in this section shall prevent any individual from participating in the department's basic training program and obtaining qualification. (b) Each qualified tax collector shall be required to obtain six hours of mandatory continuing education during each year of his term of office.(c) The topics for continuing education shall include, but not be limited to, the following:(5) Procedures for collecting taxes.(6) Recent court decisions affecting the imposition and collection of taxes.(7) The local tax collection laws and other statutes related to the imposition and collection of taxes.(d) The department shall inform qualified tax collectors of the continuing education requirement upon issuance of certificates.(e) Renewal of qualification shall be on an annual basis upon completion of continuing education requirements as set forth in this section. The collectors shall bear the cost of the program and qualification unless the political subdivision agrees to pay for the cost in whole or in part. (f) A record of all qualified tax collectors shall be kept by the department and shall be open to public inspection and copying upon payment of a nominal fee.(g.1)[Deleted by 2015 Amendment.](g.2) This section shall not apply to a person who has served eight or more terms as a tax collector.(g.3) This section shall expire December 31, 2016.(h) The following words and phrases when used in this section shall have the meanings given to them in this subsection unless the context clearly indicates otherwise: "Department" shall mean the Department of Community and Economic Development of the Commonwealth.
"Qualified tax collector" shall mean a person who holds a current valid certificate of qualification issued by the Department of Community and Economic Development.
"Tax collector" shall mean a person duly elected or appointed to collect real property taxes levied by a political subdivision, other than a county, including the following:
(1) A tax collector in a borough, incorporated town or township of the first or second class.(2) A treasurer of a city of the third class in that person's capacity as tax collector.(3) An employe or official who has been designated to collect real property taxes in a municipality, other than a county, existing or organized under 53 Pa.C.S. Pt. III Subpt. E (relating to home rule and optional plan government), which municipality has eliminated the elective office of tax collector.Amended by P.L. TBD 2015 No. 48, § 2, eff. 10/22/2015.Amended by P.L. TBD 2014 No. 164, § 1, eff. 10/22/2015.Amended by P.L. 1318 2012 No. 166, § 3, eff. 10/24/2012.1945, May 25, P.L. 1050, No. 394, § 4.1, added 2000, Dec. 20, P.L. 735, No. 104, § 2, effective in 60 days. Amended 2001, June 22, P.L. 377, No. 25, § 1, imd. effective; 2006, July 7, P.L. 374, No. 80, § 1, effective in 60 days [Sept. 5, 2006].