Pennsylvania Statutes Title 53 P.S. Municipal and Quasi-Municipal Corporations § 30782. Duties of collector;  authorities to turn over duplicates;  notices to taxpayer

Said collector shall be charged with the duty of collecting all city, county, school, and poor taxes collectible within the territorial limits of cities of the second class A.  The proper authorities of the city, county, school district and poor districts shall promptly turn over to said collector their respective tax duplicates, covering taxes collectible within such territorial limits, as provided by law.  Such collector shall, before any tax shall become payable, mail or deliver to each taxpayer a bill, stating the location or nature of the property taxed, the amount of the assessment, the rate or rates of tax, and the respective dates when such taxes shall become payable, and when and in what amount discounts will be allowed and penalties added.  It shall be unlawful for the collector of taxes wilfully to ask, demand, or bill any taxpayer for any higher or lower amount of taxes, penalties, or costs than is lawfully due upon any particular assessment.