11 Pa. C.S. § 11402

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 11402 - Bond, insurance and salary
(a) Conditioning.--The city treasurer shall provide lawful fidelity bond, covering the full term of office, for the faithful performance of official duties, including duties as tax collector of city, county, institution district and school taxes. In addition to being subject to other conditions as council may direct, the bond of the city treasurer shall be conditioned upon the following:
(1) The accounting for and paying over of all moneyreceived as city treasurer.
(2) The accounting for and paying over of all money received, including taxes, penalties and interest, as tax collector of city, county, institution district and school taxes.
(3) The safekeeping and paying over of all public money entrusted to the city treasurer's care.
(b) Required bonds.--
(1) Except as provided for in paragraph (2), council may require the following bonds from the city treasurer:
(i) A bond for the faithful performance by the city treasurer of official duties other than those of tax collector.
(ii) A bond covering the duties of the city treasurer as collector of city, county, institution district and school taxes.
(2) In lieu of the bond required for the faithful performance by the city treasurer of official duties other than those of tax collector under paragraph (1)(i), council may purchase insurance that covers the same events of loss and insures the city against the same misconduct as the bond under paragraph (1)(i) in compliance with this chapter.
(c) Liability discharged.--The city treasurer and the city treasurer's surety shall be discharged from further liability on any bond as tax collector if:
(1) the tax items contained in the duplicates delivered to the city treasurer under section 11402.2 (relating to delivery of duplicates of taxes) have been:
(i) collected and paid over;
(ii) assigned to third-party assignees;
(iii) certified to council for entry as liens in the office of the prothonotary or as claims in the tax claim bureau; or
(iv) returned to the county treasurer or city treasurer for sale; or
(2) in the case of taxes not levied upon real estate, a record of the taxes which remain uncollected have been filed with the tax authority.
(d) Insurance protection.--Council may require the city treasurer to be covered by insurance protection in accordance with section 10907(c) (relating to surety bonds, insurance and premiums).
(e) Bond insurance petition.--
(1) The taxing district may petition the court of common pleas having jurisdiction in the city to have the city treasurer furnish an additional bond and insurance. Upon petition, the city treasurer shall furnish an additional bond and insurance as the court may prescribe. The premium on the bond and insurance shall be shared on a pro rata basis by the taxing districts interested, according to each taxing district's respective tax interests under the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law.
(2) The city treasurer shall not be required to provide bond and insurance in an amount in excess of the taxes to be collected by the treasurer. The bond and insurance provided by the city treasurer shall be for the use of the city and the taxing districts involved.
(f) Salary.--The city treasurer shall receive a fixed annual salary as provided by ordinance. The salary as a tax collectorfor the city, county, institution district and school district shall be as provided under the Local Tax Collection Law.

11 Pa.C.S. § 11402

Added by P.L. TBD 2015 No. 67, § 1, eff. 1/23/2016.