1. A tax collector shall include every person duly elected or appointed to collect all taxes levied by any political subdivision. The term of office is generally four years. [72 P.S. §5511]
2. In boroughs, towns, and townships of the second class, the elected tax collector shall be the collector of the borough/township and school taxes, etc. Before performing any duties, an oath of office and bond shall be filed with the Clerk of Courts by the tax collector. [72 P.S. §511 (4) (b)]
3. One surety bond to the Commonwealth with the amount fixed by the Court of Common Pleas is required.
4. The bond may be an annual bond or for the full term at the option of the tax collector.
5. The bond must have at least one bonding company and have the sufficiency of sureties approved by the Court.
6. The amount of the bond shall never exceed the estimated amount of the taxes charged in the duplicates delivered to the tax collector.
7. The bond must be filed in the Office of the Clerk of Courts on or before the 15th day of March of the first year of the term of office.
8. If any taxing body feels the bond is insufficient, it may petition the Court for an increase in the face amount of the bond.
9. When a vacancy exists and the local taxing body has not made an appointment within thirty days, the Court of Common Pleas may appoint a qualified resident of the district to serve until the next municipal election or for the unexpired term of office. In townships of the second class, the township or school district may appoint separate individuals to collect taxes.
a. Bonding will be in accordance with provisions previously set forth.
10. Some counties may choose to use blanket bond option of Tax Collector/County.
B. GENERAL PROCEDURES
1. The Clerk of Courts shall administer the oath.
2. Upon payment of the $25.00 filing fee (includes one time $5.00 automation fee), the Clerk of Courts shall accept the oath and bond for filing.
3. The filing shall be appropriately docketed by the Clerk of Courts.