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Deadline to File Tax Collector Surety Bond with Court of Common Pleas is March 15th
A reminder to Elected Tax Collectors for boroughs, towns and townships: In accordance with the Local Tax Collection Law, 72 P.S. § 5511.1 et.seq. you are required to secure a surety bond for the faithful performance of your duties, and have the bond filed in the Court of Common Pleas by March 15, 2026.
The municipality must pay the premium on the bond, but the amount of the bond is not set by the municipality. Instead, the amount is “fixed by the court of common pleas of the county, which amount shall never exceed the estimated amount of taxes charged in the duplicates to be delivered to him in one year.” 72 P.S. § 5511.4(b). After the Court has issued an order stating the amount of the surety bond, then the surety bond can be obtained through a surety provider and filed with the Court of Common Pleas. 72 P.S. § 5511.4(b).
Chester County has a useful web page for Tax Collectors on the process to complete and return a Certificate to the Court, after which an Order fixing the amount of the bond is issued.
The municipal attorneys at Gawthrop Greenwood, PC are available to answer any legal questions pertaining to the Local Tax Collection Law, duties and responsibilities of Tax Collectors, municipal officer surety bonds, or any other general local government law question you may have. Please feel free to reach out.
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