11 Pa.C.S. Ch. 114

in effect

11 Pa.C.S. § 11401 Qualifications.

The qualifications for the office of city treasurer shall be as follows: (1) An individual must be an accountant. (2) An individual must be at least 21 years of age. (3) An individual must be a resident of the city for at least one year before the individual's election. (4) Before being sworn into office, an elected city treasurer must present a signed affidavit to the city clerk certifying that the individual is in accordance with the requirements under paragraph (3). (5) An elected city treasurer must reside in the city throughout the city treasurer's term of office. (6) An individual must be a qualified tax collector or, in the case of an individual appointed to fill a vacancy in the office of treasurer, become a qualified tax collector, in accordance with the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law. References in Text. Act 54 of 2017 added 53 Pa.C.S. § 1142, which provides that "active military duty" shall not disqualify a person from fulfilling residency requirements for municipal elective office and that one who is a resident of a municipality for at least one year immediately prior to the person's absence due to active military duty shall be deemed to be an ongoing resident of the municipality for purposes of any residency requirement of office unless and until the person demonstrates an intent to establish a new domicile outside the municipality. Special Provisions in Appendix. See section 3(3)(ii) of Act 67 of 2015 in the appendix to this title for special provisions relating to continuation of prior law. Cross References. Section 11401 is referred to in section 10701 of this title.

11 Pa.C.S. § 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 money received 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 has 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 collector for the city, county, institution district and school district shall be as provided under the Local Tax Collection Law. Special Provisions in Appendix. See section 3(3)(iii) of Act 67 of 2015 in the appendix to this title for special provisions relating to continuation of prior law. Cross References. Section 11402 is referred to in section 10907 of this title.

11 Pa.C.S. § 11402.1 City treasurer to be tax collector.

Except as otherwise provided by the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, the city treasurer, by virtue of the city treasurer's office, shall be the collector of the city, county, school and institution district taxes assessed or levied in the city by the proper authorities in the city. As tax collector, the city treasurer shall maintain and keep an office which may be the same as that of the city treasurer for the purpose of receiving taxes during regular business hours.

11 Pa.C.S. § 11402.2 Delivery of duplicates of taxes.

(a) Duplicate delivery.-- (1) Not later than 30 days after the adoption of the budget or not later than 30 days after receipt of the assessment roll from the county, whichever is later, council and county and county institution district authorities shall compile and deliver the duplicates of taxes assessed to the city treasurer to be collected. (2) The proper school authorities shall compile and deliver the school duplicates of taxes in the city at the time and in the manner as provided by law. (b) Inspection.--All duplicates of taxes provided to or received by the city treasurer shall be open to proper inspection by the public and auditing and examining officers of the city, county or school district and shall be delivered by the city treasurer at the expiration of the city treasurer's term to the city treasurer's successor. Cross References. Section 11402.2 is referred to in section 11402 of this title.

11 Pa.C.S. § 11402.3 Tax liens and liability for false returns.

(a) Tax liens.--Upon the settlement of the duplicates of city, county, institution district and school taxes which by law are made a lien on real estate, the city treasurer as tax collector shall make out schedules of the city, county, school or institution district taxes uncollected upon the duplicates, including a brief description of the properties against which the taxes are assessed for the purpose of entering a lien or selling the properties. (b) Failure to collect.--The failure of the city treasurer to collect the taxes from personal property shall not impair the lien of the taxes or affect any sale made for the collection of the taxes. (c) False returns.--If the city treasurer makes a willfully false return, the city treasurer shall be liable to any individual injured by the false return.

11 Pa.C.S. § 11403 Receipt and payment of money.

(a) Payments.--The city treasurer shall receive all money payable to the city from the sources as council may assign. Upon request, the city treasurer shall issue a receipt to an individual making the payment. The city treasurer shall pay all documents authorizing payment duly countersigned. (b) Duplicates.--All receipts for money received on behalf of the city by the city treasurer shall be numbered serially and made in duplicate. Not later than the next succeeding business day, the city treasurer shall transmit the duplicates to the city controller.

11 Pa.C.S. § 11404 Method of keeping accounts.

The accounts of the city treasurer shall clearly exhibit all the items of receipts and expenditures of the city, the sources from which the money is received and the objects for which the expenditures are disbursed. The city treasurer shall keep separate and distinct accounts of the receipts and expenditures of the city, including the sinking fund, each department providing a utility service and each special fund.

11 Pa.C.S. § 11405 Restrictions on money paid out.

Money may not be paid out of the city treasury unless the money has been previously approved, duly authorized and appropriated by council for its intended purposes as explicitly mentioned in the document authorizing payment.

11 Pa.C.S. § 11406 Depositories of city funds.

(a) Depositories.--The city treasurer shall keep public funds in banks or financial depositories as directed by council and under the restrictions and safeguards as provided by council. The city treasurer shall verify the city treasurer's accounts as requested by council. (b) Liability prohibited.--The city treasurer, acting in accordance with law, shall not be liable for the loss of city funds caused by the insolvency or negligence of any city depositories.

11 Pa.C.S. § 11407 Delivery of city property.

The city treasurer shall, upon leaving office, deliver to the city or to the city treasurer's duly qualified successor all money, accounts, property or effects in the city treasurer's possession belonging to the city.

11 Pa.C.S. § 11408 Appointment of deputy city treasurer and employees.

(a) Appointments.--The city treasurer may appoint the following: (1) A deputy city treasurer who, in the case of the sickness, absence or inability of the city treasurer to act, shall have the same powers and shall perform the same duties as are imposed by law upon the city treasurer. The appointment under this paragraph shall be in compliance with the requirements of the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law. (2) Employees of the city treasurer's office. The number and compensation of the assistants shall be fixed by council and the assistants shall be employees of the city. (b) Insurance.--Individuals appointed under subsection (a) shall be covered by bond, blanket bond or insurance in accordance with section 10907 (relating to surety bonds, insurance and premiums).

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM&ttl=11Fetched: 10/16/2026