Collection of Municipal Taxes by County Treasurer
December 7, 2020 03:34 PM to All Senate Members
Circulated By
Senator David Arnold
R Senate District 48
Memo
Soon I will re-introduce legislation to amend the Local Tax Collection Law. According to Section 4.4 (Collection of Municipal Taxes by County Treasurer) county treasurers may assume the tax collection responsibilities in the absence of an elected tax collector. In most cases, if not all, this occurs when the municipality is unable to recruit anyone to accept the position or no name appears on the ballot. As it stands now, the treasurer assumes the role of tax collector until the next municipal election, which is every two years. This places the county and township in a major state of flux, not knowing how long they may serve as tax collector and how many resources to invest in the process.
I am seeking your support for a small change in the law to allow the treasurer to assume the role for the remainder of the four-year term rather than to have the office of tax collector appear on the ballot at the “next municipal election,” which is every two years.
The legislation will specifically amend the Local Tax Collection Law, Section 4.4(b) to read:
“An agreement under subsection (a) shall be effective [only through the end of the calendar year in which a successor tax collector is elected in accordance with law] for the remainder of the current four-year term and shall provide that the compensation that otherwise would be attributable to the billing and collection of municipal taxes within the municipality be paid to the county treasurer's office. Court approval shall not be required for the execution of an agreement.”
Please join me in cosponsoring this legislation.
I am seeking your support for a small change in the law to allow the treasurer to assume the role for the remainder of the four-year term rather than to have the office of tax collector appear on the ballot at the “next municipal election,” which is every two years.
The legislation will specifically amend the Local Tax Collection Law, Section 4.4(b) to read:
“An agreement under subsection (a) shall be effective [only through the end of the calendar year in which a successor tax collector is elected in accordance with law] for the remainder of the current four-year term and shall provide that the compensation that otherwise would be attributable to the billing and collection of municipal taxes within the municipality be paid to the county treasurer's office. Court approval shall not be required for the execution of an agreement.”
Please join me in cosponsoring this legislation.
Legislation
Document - Introduced as SB 91
Collection of Municipal Taxes by County Treasurer
December 7, 2020 03:34 PM to All Senate Members
Circulated By
ARNOLD
Memo
Soon I will re-introduce legislation to amend the Local Tax Collection Law. According to Section 4.4 (Collection of Municipal Taxes by County Treasurer) county treasurers may assume the tax collection responsibilities in the absence of an elected tax collector. In most cases, if not all, this occurs when the municipality is unable to recruit anyone to accept the position or no name appears on the ballot. As it stands now, the treasurer assumes the role of tax collector until the next municipal election, which is every two years. This places the county and township in a major state of flux, not knowing how long they may serve as tax collector and how many resources to invest in the process.
I am seeking your support for a small change in the law to allow the treasurer to assume the role for the remainder of the four-year term rather than to have the office of tax collector appear on the ballot at the “next municipal election,” which is every two years.
The legislation will specifically amend the Local Tax Collection Law, Section 4.4(b) to read:
“An agreement under subsection (a) shall be effective [only through the end of the calendar year in which a successor tax collector is elected in accordance with law] for the remainder of the current four-year term and shall provide that the compensation that otherwise would be attributable to the billing and collection of municipal taxes within the municipality be paid to the county treasurer's office. Court approval shall not be required for the execution of an agreement.”
Please join me in cosponsoring this legislation.
I am seeking your support for a small change in the law to allow the treasurer to assume the role for the remainder of the four-year term rather than to have the office of tax collector appear on the ballot at the “next municipal election,” which is every two years.
The legislation will specifically amend the Local Tax Collection Law, Section 4.4(b) to read:
“An agreement under subsection (a) shall be effective [only through the end of the calendar year in which a successor tax collector is elected in accordance with law] for the remainder of the current four-year term and shall provide that the compensation that otherwise would be attributable to the billing and collection of municipal taxes within the municipality be paid to the county treasurer's office. Court approval shall not be required for the execution of an agreement.”
Please join me in cosponsoring this legislation.
Document
Introduced as SB 91
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