A real estate Tax Collector shall be elected at municipal elections
every four years and must be a properly qualified individual per state
statute. The Tax Collector shall not hold any other Town office or
be employed by the municipality during any term of office.
The elected real estate Tax Collector shall be the collector
of all county, Town, school, and institution district and other taxes
levied within the Town by the authorities empowered to levy taxes.
The Tax Collector shall perform the duties associated with real estate
tax collection in accordance with Local Tax Collection Law Act of
May 25, 1945, P.L. 1050, No. 394, as amended. The elected real estate
Tax Collector may collect any tax other than the local income tax
levied and imposed under the act of December 31, 1965 (P.L. 1257,
No. 511), known as "The Local Tax Enabling Act," unless the ordinance
imposing the tax provides that the Tax Collector shall be the collector
of the tax. The Tax Collector shall, in addition to the powers, authority,
duties and responsibilities provided for by this article, have all
the powers, perform all the duties, and be subject to all the obligations
and responsibilities for the collection of taxes as are now vested
in, conferred upon or imposed upon Tax Collectors by law.
The value of the Tax Collector's bond, on behalf of the
Town, shall be the same ratio as the amount that the Town's taxes
bear in relation to the total amount of all taxes indicated by the
tax duplicates to be collected by the Tax Collector during the year
preceding the date the premium is due. The Town shall pay the premium
on its share of the bond.
The real estate Tax Collector's compensation and expenses
shall be set by the Town Council in accordance with state law.
To either raise or reduce the compensation or salary for the
office of an elected Tax Collector, such action shall be by ordinance
and finally passed or adopted by Council prior to the 15th day of
February of the year of the municipal election.
If any vacancy occurs in the office of the Tax Collector, by
death, resignation or termination of residency from the Town, for
failure to make the required oath, to give bond as provided by law
or ordinance or provide the required affidavit or in any other manner
whatsoever, the Council shall fill the vacancy within 30 days by appointing
by resolution a registered elector of the Town to hold the office.
If the term continues that long, the elected will hold office until
the first Monday in January after the first municipal election occurring
more than 60 days after the vacancy occurs, at which election an eligible
individual shall be elected to the office for the remainder of the
term. A vacancy shall not be created by a resignation until the date
that the resignation is accepted by a majority vote of a quorum of
Council at a public meeting or the effective date of the tendered
resignation, whichever is later. A Council must accept a resignation
no later than 45 days after it has been tendered in writing to Council,
unless it is withdrawn in writing prior to acceptance. A resignation
which is not accepted by the Town Council shall be deemed accepted
after 45 days.
If a vacancy in the office of Tax Collector exists and no registered
elector of the Town has, within 30 days, received the appointment
to fill the vacancy, the Town Manager shall collect the taxes.