8 Pa.C.S. § 1086
This is the official text of 8 Pa.C.S. § 1086, part of Pennsylvania’s Pa.C.S — part of the compiled statutory law of Pennsylvania, published by the state as "Pa.C.S." Browse the sections below, each linked to its official government source.
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Powers and duties of tax collector.
Official statutory text
(a) General rule.--Except as otherwise provided in subsection (b), the tax collector shall be the collector of all State, county, borough, school, institution district and other taxes levied within the borough by the authorities empowered to levy taxes.
(b) Exception.--
(1) No tax collector may collect any tax levied and imposed under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, unless the ordinance imposing the tax provides that the tax collector shall be the collector of the tax.
(2) No ordinance, however, may authorize the collection of income taxes in a manner other than that provided in
(b) Exception.--
(1) No tax collector may collect any tax levied and imposed under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, unless the ordinance imposing the tax provides that the tax collector shall be the collector of the tax.
(2) No ordinance, however, may authorize the collection of income taxes in a manner other than that provided in
Status: in_force · Read it on the official government site
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