Pennsylvania § 1086 Powers and duties of tax collector

Pennsylvania Statutes

§ 1086 — Powers and duties of tax collector

Pennsylvania § 1086

JurisdictionPennsylvania

Title 8BOROUGHS AND INCORPORATED TOWNS

PartPART I

Ch. 10POWERS AND DUTIES

Subch.TAX COLLECTOR

This text of Pennsylvania § 1086 (Powers and duties of tax collector) 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

8 Pa. Cons. Stat. § 1086 (2026).

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 Chapter 5 of The Local Tax Enabling Act.

(c)Other laws.--The tax collector shall, in addition to the powers, authority, duties and responsibilities provide

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(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 Chapter 5 of The Local Tax Enabling Act.

(c) Other laws.--The tax collector shall, in addition to the powers, authority, duties and responsibilities provided for by this part, have all the powers, perform all the duties and be subject to all the obligations and responsibilities for the collection of taxes as are now vested in, conferred upon or imposed upon tax collectors by law.