York County, PA Yearly Fee to Tax Collectors

[1]

Editor's Note: This ordinance also repealed former Art. II, Yearly Fee to Tax Collectors; Enumerators, adopted 4-6-1994, as amended.

This article shall be known and may be cited as the "York County Tax Collector Compensation Ordinance."

Purpose. The purpose of this article is for the Commissioners of the County of York, Pennsylvania, to establish the Municipal Tax Collector compensation in accordance with the Local Tax Collection Law, 72 P.S. § 5511.1 et seq., as amended.

Definitions. The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:

ELECTED TAX COLLECTOR

Those persons elected as a borough or township Tax Collector and includes persons appointed to fill the remainder of an unexpired term.

NONELECTED TAX COLLECTOR

A deputy appointed by an elected Tax Collector and a public or private entity appointed to collect taxes.

Compensation or salary.

(1)

The compensation of an elected Tax Collector commencing January 1, 2022, and for each January 1 thereafter, until and unless otherwise modified, is as follows:

(a)

The rate to be set for the 71 Tax Collectors, excluding the City of York, for collection of York County real estate taxes is:

[1]

Two dollars and seventy cents per parcel for each tax bill collected and remitted. Payment for tax bills collected will be based upon an electronic detail report provided by Tax Collector to the County for all taxes collected for the County during the previous month, which shall provide the relevant uniform parcel identification numbers, names of taxables, the amount collected from each, the date said taxes were paid, bill number, face amount of tax, along with discounts granted or penalties applied, if any, and the total amount of taxes received, discounts granted and penalties applied, and the net amount of taxes remitted to the County ("monthly detailed report"). The monthly detailed report must be provided in the approved electronic format as designated by the County. Remittance to the County shall be provided no later than the 10th of the following month, or, in the event the County is closed for business on the 10th of such month, the first immediately following business day, or received by the County within seven days of the receipt of more than $10,000 by the Tax Collector, as detailed on the monthly detailed report set forth above.

(b)

The compensation as calculated above shall be adjusted on a yearly basis by the percentage change in the consumer price index for all urban consumers (CPI-U) for the Pennsylvania, New Jersey, Delaware, and Maryland area for the most recent twelve-month period for which figures have been officially reported by the United States Department of Labor, Bureau of Labor Statistics, immediately prior to the date the adjustment is due to take effect, such increase to be at least 0% and no more than 3%.

(c)

In addition to the above compensation, the following compensation shall also be provided to an elected Tax Collector:

[1]

Ten cents per parcel at remittance of electronic payment detail for municipal taxes. Such electronic detail record shall be provided no later than the 10th of the following month.

[2]

Ten cents per parcel at remittance of electronic payment detail for school taxes, no less than at the end of face and the end of the year or prior to the settlement date but in no case later than January 15 of the next year.

[3]

Forty cents per original duplicate parcel upon delivery of an electronic lien list in the format requested by the County.

[4]

Six cents additional for each parcel for which the Tax Collector mailed the bills directly to the taxpayer.

[5]

Seventy-five cents for each envelope mailed by the County that is returned to the Tax Collector as undeliverable. This amount shall constitute the County's portion of postage and envelope costs. Tax Collector shall be required to provide sufficient documentation to the County to substantiate the number of envelopes returned before this amount shall be paid by the County.

(d)

The date of remittance of taxes, as established by law, will be determined by the postmark date affixed to the envelope or communication conveying the remittance. Compliance with all other deadlines pursuant to law, and pursuant to this article, shall be determined based upon the postmark date affixed to such envelope or communication. In the event of electronic communications, the receipt date shall be the date the communication was received. Those received outside of normal County business hours shall be deemed received the next immediate business day.

(2)

The compensation set forth above shall still be paid if there is an excusable delay in the actual remittance of taxes collected. Excusable delay shall be determined by the York County Treasurer. Excusable delay shall be limited to unforeseen circumstances, including, but not limited to, death in the family, sickness or hospitalization.

(3)

Any remittance or DCED report shall be accompanied by an electronic payment detail that can be utilized to obtain the status of paid and unpaid or exonerated parcels at the time the remittance is made for the County, and/or local municipality, and/or school district. At a minimum, the electronic payment detail shall include the information set forth in Exhibit A[1] hereof. It is understood that the electronic file must match the amount remitted by the Tax Collector and be identified with corresponding remittance numbers. It is further understood that electronic data shall be kept confidential as set forth in section B[2] hereof. Remittance for County and Municipal taxes shall be provided in one report. If the data for only County taxes is provided, that data shall be placed on one report. The remittance for school taxes shall be on a separate report. Remittance for interim bills shall be on a separate report.

[1]

Editor's Note: Exhibit A is on file in the County offices.

[2]

Editor's Note: Included as adopted.

(4)

Tax collectors shall submit lien lists in the electronic format requested by the County, as set forth in Exhibit B[3] hereof. Data may be transmitted via, inter alia, a USB thumb drive, a CD, or a data file attached to an email.

[3]

Editor's Note: Exhibit B is on file in the County offices.

(5)

Failure to comply will result in forfeiture of 50% of the normal compensation.

(6)

In the event that a nonelected Tax Collector collects taxes, the compensation to collect County real estate taxes will be actual costs, or the compensation of an elected Tax Collector as stated herein, whichever shall be less.