Pennsylvania § 7154 Collection of taxes

Pennsylvania Statutes

§ 7154 — Collection of taxes

Pennsylvania § 7154

JurisdictionPennsylvania

Title 44LAW AND JUSTICE

PartPART IV

Ch. 71CONSTABLES

Subch.POWERS AND DUTIES

This text of Pennsylvania § 7154 (Collection of taxes) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

44 Pa. Cons. Stat. § 7154 (2026).

Text

(a)Bond.--It shall be unlawful for a tax collector to do any of the following:

(1)Give a warrant against delinquent tax payers to a constable unless the constable has given security by bond and warrant, with two sufficient sureties and to the satisfaction of the court of common pleas, in the sum of $5,000.

(2)Give a constable, at any one time, warrants for a greater amount of taxes than the amount of the bond required under paragraph (1).

(b)Report and payment.--A constable shall make a report and payment of all collections on warrants under subsection (a) at least once in every week after the warrants have been issued.

(c)Interest.--In addition to any commissions that may be imposed for the collection of taxes, all taxes remaining unpaid on the first day of January after the year

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(a) Bond.--It shall be unlawful for a tax collector to do any of the following:

(1) Give a warrant against delinquent tax payers to a constable unless the constable has given security by bond and warrant, with two sufficient sureties and to the satisfaction of the court of common pleas, in the sum of $5,000.

(2) Give a constable, at any one time, warrants for a greater amount of taxes than the amount of the bond required under paragraph (1).

(b) Report and payment.--A constable shall make a report and payment of all collections on warrants under subsection (a) at least once in every week after the warrants have been issued.

(c) Interest.--In addition to any commissions that may be imposed for the collection of taxes, all taxes remaining unpaid on the first day of January after the year for which they were assessed shall accrue interest until they are paid.