Pennsylvania Act 1937-89 — PAYROLL DEDUCTION FOR DELINQUENT TAXES IN POLITICAL SUBDIVISION

Act text

PAYROLL DEDUCTION FOR DELINQUENT TAXES IN POLITICAL SUBDIVISION
                  Act of Apr. 21, 1937, P.L. 316, No. 89              Cl. 53
                                  AN ACT

     Providing a method through payroll deductions for the payment of
        delinquent taxes, penalties, and interest, and costs due to
        political subdivisions by public officers and employes paid
        from moneys in the treasury thereof; and conferring powers
        and imposing duties on the city controller, city treasurer,
        receiver of taxes, and bonded paymasters; exempting cities of
        the first class and school districts in such cities from the
        provisions of this act.

        Section 1.  Be it enacted, &c., That any political
     subdivision of this Commonwealth shall have the right to collect
     delinquent taxes due to such political subdivision by any public
     officer and employe, whose compensation is paid from moneys in
     the treasury of the political subdivision, by deducting from the
     salary or compensation of such officer or employe, semi-monthly
     or periodically, an amount not in excess of twenty per centum of
     the amount of any current salary or compensation due such
     officer or employe, as shown by the payroll from which such
     deduction is made, as hereinafter provided.
        Section 2.  It shall be the duty of the collector of taxes of
     any such political subdivision to certify, from time to time, to
     the corporate authorities thereof the names of all public
     officers and employes by whom delinquent taxes are due to such
     political subdivision, together with a statement of the years
     for which such delinquent taxes are due, and the amount thereof,
     together with penalties, interest, and costs thereon. The
     corporate authorities of any political subdivision may also
     ascertain the delinquent taxes owing by any officer or employe
     which have been returned for nonpayment, or for which liens have
     been filed in the office of the prothonotary.
        The term "corporate authorities," as used in this act, shall
     mean the body which levies the taxes for any political
     subdivision.
        Section 3.  The corporate authorities of any such political
     subdivision shall certify the name of any officer or employe
     whose taxes are delinquent to the paymaster or requisitioning
     officer or clerk of any department, board, office or agency of
     the political subdivision, and direct such paymaster, officer or
     clerk, in submitting any subsequent payroll, to deduct from the
     salary or compensation of such officer or employe such amount as
     the corporate authorities shall fix, not, however, exceeding
     twenty per centum of the amount of such salary or compensation
     payable at one payroll period, and to submit an additional
     warrant, voucher or requisition drawn against the appropriation
     for the payment of the salary or compensation of such officer or
     employe in favor of the collector of taxes equal to the amount
     by which such salary or compensation was so reduced. The
     paymaster, officer or clerk shall accompany such warrant,
     voucher or requisition, in favor of the collector of taxes, with
     his statement showing against whose delinquent taxes the amount
     of such warrant, voucher or requisition shall be credited. The
     treasurer of the political subdivision shall make payments to
     the officer or employe and to the collector of taxes in
     accordance with such warrants, vouchers or requisitions. The
     statement of the paymaster, officer or clerk shall accompany
     each such payment to the collector of taxes.
        Section 4.  Upon the receipt of any payment under this act,
     it shall be the duty of the collector of taxes to credit the
     amount thereof on the tax duplicates in his office against the
     delinquent taxes, penalties, interest, and costs due by such
     officer or employe, crediting payments from time to time against
     the taxes for the earliest years still due and owing, and he
     shall transmit to such officer or employe a receipt for the
     amount of the delinquent taxes, penalties, interest, and costs
     so paid by deduction from his salary or compensation.
        Section 5.  Any public officer or employe whose taxes are
     paid by payroll deductions, as in this act provided, shall be
     entitled to the benefits of any law which may have been or may
     hereafter be enacted abating penalties on delinquent taxes paid
     within a time specified in such law, whether such payments are
     required to be made in lump sum or any installment plan.
        Section 6.  The corporate authorities of any political
     subdivision shall, before any such payroll deductions are made,
     notify, in writing, any public officer or employe of their
     intention to direct the making of payroll deductions for
     delinquent taxes, unless such taxes and the penalties, interest,
     and costs thereon are paid within a specified time; it shall
     have power to enter into such agreements with public officers
     and employes as it may deem necessary to secure payment thereof
     by such officer or employe, and apply the provisions of this act
     in any case where the terms of such agreement are not complied
     with.
        Section 7.  The provisions of this act are severable, and if
     any provision thereof is held to be unconstitutional, the
     decision so holding shall not be construed to affect or impair
     any other provision of this act. It is hereby declared as the
     intent of the Legislature that this act would have been adopted
     had such unconstitutional provision not been included therein.
        Section 8.  This action shall not apply to cities of the
     first class and school districts in such cities.
        Section 9.  All acts and parts of acts inconsistent herewith
     are hereby repealed.