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Senate Bill 162 Printer's Number 146

PENNSYLVANIA, February 5 - PRINTER'S NO. 146

THE GENERAL ASSEMBLY OF PENNSYLVANIA

SENATE BILL

No.

162

Session of

2021

INTRODUCED BY MARTIN, AUMENT, GORDNER, MENSCH, BAKER, PHILLIPS-

HILL, J. WARD, BROOKS, MASTRIANO, REGAN, PITTMAN AND SCHWANK,

FEBRUARY 5, 2021

REFERRED TO FINANCE, FEBRUARY 5, 2021

AN ACT

Amending the act of May 25, 1945 (P.L.1050, No.394), entitled

"An act relating to the collection of taxes levied by

counties, county institution districts, cities of the third

class, boroughs, towns, townships, certain school districts

and vocational school districts; conferring powers and

imposing duties on tax collectors, courts and various

officers of said political subdivisions; and prescribing

penalties," further providing for application of act;

providing for payment of property tax through 2021; and

further providing for discounts, penalties and notice.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1. Section 3(c) of the act of May 25, 1945

(P.L.1050, No.394), known as the Local Tax Collection Law,

amended July 23, 2020 (P.L.699, No.75), is amended to read:

Section 3. Application of Act.--* * *

(c) (1) Except as provided in clauses [(2) and (3),] (2),

(3) and (4), none of the provisions of this act shall apply to

any county of the first or second class, city of the first or

second class or second class A, or to any school district of the

first class, or school district in a city of the second class A.

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