Tax Payment Clarification

Several residents have asked for clarification regarding pre-payment of taxes. The District has been provided with the following legal counsel. We hope this assists with your understanding.

• The county is the only taxing body given statutory authority to collect pre-payment of taxes. 

• The District taxes do not become due and owing until the duplicate is published which is the warrant to collect. 72 P.S. 5511.5. 

The School Code sets the time for provision of the tax duplicate and enabling the levy annually as on or before the first day of April.  24 P.S. 6-675.

• Section 72 P.S. 5511.15 – of the Local Tax Collection Law - provides that it shall not be lawful for any [tax collector] or any other person on his or their behalf to receive payment or give any receipt for payment of any taxes that have not been duly assessed. 

• The issuance of a duplicate and certification of an assessed roll for 2018 is required as a prerequisite for delivery of a tax notice. 72 P.S. 5511.6

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