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73 Pa.C.S. § 2501

Powers and duties of tax collector

(a) Collection of taxes required.--The township tax collector shall collect all county, institution district, township, school and other taxes levied within the townships by authorities authorized to levy taxes.

(b) Collection of taxes permitted.--

(1) The tax collector may also be designated in the tax-levying ordinance or resolution or be employed by the tax-levying authority to collect taxes levied under the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act.

(2) No ordinance or resolution may authorize the collection of income taxes in a manner other than as provided in Chapter 5 of The Local Tax Enabling Act.

(c) Other powers and duties.--In addition to the powers, duties and responsibilities under this chapter, the tax collector shall exercise all the powers and perform all the duties and be subject to all the obligations and responsibilities for the collection of taxes as are conferred upon tax collectors by law.

Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.