606.  TAX COLLECTION - Pg.

606.  TAX COLLECTION

1.        Authority

        SC 683, 684

Real estate and per capita taxes provided for in the Pennsylvania School Code shall be collected by the elected tax collector, who shall be properly bonded during the term of office.

        53 P.S.

        Sec. 6910,

                  6926.322

All other taxes shall be collected by the elected and properly bonded tax collector or the School District tax office/depository.

2.        Delegation of         Responsibility

        SC 439

All taxes shall be collected and remitted to the District office within the time period specified in the Tax Collectors’ Compensation Plan, with a report detailing the sources of tax revenues.

        SC 433, 684

The Board Secretary shall be responsible to ascertain that a tax collector is properly bonded and shall submit information on estimated collection required to set proper bond.

All monies received from the tax collectors shall be deposited on the day of receipt or as soon as possible, and all receipts shall be supported by documentary evidence.

Preparation of tax bills shall be conducted by a firm selected by the Board.

3.        Guidelines

Interim Tax Collection

Interim property assessments are received quarterly from the County Assessment Board. It shall be the policy of the District to bill property owners for the interim taxes through the elected tax collectors.

Interim Per Capita Tax Notices shall be mailed to all residents that move into the District from July 1 through October 15 of each fiscal year.

References:

School Code – 24 P.S. Sec. 433, 439, 683, 684

Local Tax Enabling Act – 53 P.S. 6901 et seq.

Taxpayer Relief Act – 53 P.S. 6926.301 et seq.

Board Policy – 605

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