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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 53 Pa.B. 7346 (November 25, 2023).

12 Pa. Code § 151.23. Duties of a tax collection committee in selecting a tax officer.

§ 151.23. Duties of a tax collection committee in selecting a tax officer.

 Before appointing or reappointing a tax officer for any tax collection district, a tax collection committee shall:

   (1)  Verify that the proposed tax officer meets the following requirements:

     (i)   Has undergone a SSAE 16 audit (or other fiscal control audit meeting or exceeding SSAE 16 audit standards and approved by the Department in writing) at least once in the last 2 years.

     (ii)   Has certified with the tax collection committee that it does not use a third party to process employer or individual taxpayer tax returns.

     (iii)   Has demonstrated timely earned income tax distributions if the tax officer already serves as a tax officer for another tax collection committee.

     (iv)   Has disclosed in writing any claim, including, but not limited to, litigation filed in either state or Federal court, brought by a municipality, school district, tax collection committee or other tax officer against the tax officer or its insurer regarding the collection or distribution of earned income taxes.

     (v)   Meets the requirements of § §  151.21 and 151.22 (relating to mandatory education for tax officers; and minimum number of persons required to receive mandatory education and meet the qualifications and requirements for tax officers).

     (vi)   Has not been convicted of a felony involving fraud, extortion or dishonesty in any jurisdiction.

     (vii)   Has not engaged in conduct which significantly adversely reflects on the proposed tax officer’s credibility, honesty or integrity.

     (viii)   Is able to attain the bond required under section 509(d) of the act (53 P.S. §  6924.509(d)).

   (2)  Receive a minimum of five positive references for the tax officer. The references shall be contacted independently by the tax collection committee and may be provided by the tax officer.

   (3)  Conduct at least one onsite visit to the office of the tax officer prior to selecting the tax officer. A minimum of three tax collection committee delegates shall attend the onsite visit.

   (4)  Include in the agreement between the tax collection committee and the tax officer a termination clause that allows the tax collection committee to terminate the agreement if the tax officer fails to meet the requirements of this section. The termination clause must provide that the tax collection committee shall terminate the agreement no later than 30 days after it provides written notice to the tax officer that the tax officer has failed to comply with the requirements of this section and the tax officer has failed to cure the noncompliance within the 30-day notice period.

Cross References

   This section cited in 12 Pa. Code §  151.24 (relating to duties of an appointed tax officer).

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