[Ord. 1036, 1/15/2002, § 1]
This Part shall be known and may be cited as the "Delinquent
Tax Collector Appointment Ordinance of the Borough of Mechanicsburg."
[Ord. 1036, 1/15/2002, § 2]
The background of this Part and the legislative intention of
the Borough Council of the Borough of Mechanicsburg in enacting it
are as follows:
A.
The Borough of Mechanicsburg is a municipal borough, organized and
existing under the laws of the Commonwealth of Pennsylvania.
B.
The General Assembly of the Commonwealth of Pennsylvania enacted
the Local Tax Collection Law, Act of May 25, 1945, P.L. 1050, § 1
et seq., 72 P.S. § 5511.1 et seq.
C.
In particular, the General Assembly of the Commonwealth of Pennsylvania
amended the Local Tax Collection Law by the Act of December 20, 2000,
P.L. 735, No. 104, § 5, 72 P.S. § 5511.26A, whereby,
by ordinance, the Borough Council must appoint the elected tax collector
as a delinquent tax collector.
[Ord. 1036, 1/15/2002, § 3]
The Borough Council of the Borough of Mechanicsburg appoints
the duly elected tax collector of the Borough of Mechanicsburg as
a delinquent tax collector, who shall act in accordance with and shall
have 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," 24 P.S. § 6-686.
The delinquent tax collector shall be compensated as provided by the
Borough Council.
