Local Tax Collection Law

Pennsylvania Act 394 of May 25, 1945, is more commonly referred to as the Local Tax Collection Law. This law, last amended October 30, 2017, relates to the collection of taxes by most counties, municipalities, and school districts.  It also “confer[s] powers and impos[es] duties on tax collectors.” The act has been codified as 72 PS 5511.1 et seq.

PA Local Tax Collection Law

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