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:
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:
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.
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%.
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.
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.
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.
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.
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.
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.
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.
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.