61 Pa. Code § 147.3
Current through Register Vol. 54, No. 45, November 9, 2024
Under the authority of section 22.1 of The Local Tax Enabling Act (53 P. S. § 6922.1), the board may prescribe the reasonable costs of collection incurred to provide notices of delinquency or to implement similar procedures utilized to collect delinquent taxes from a taxpayer. The costs may be retained by the tax collector with the approval of the board of the school district.
61 Pa. Code § 147.3