Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.22. Deputy tax collectors

(b) Notwithstanding subsection (a), at a minimum at the beginning of the tax collector's term, a tax collector shall, with the approval of a municipality for which the tax collector was elected and the tax collector's surety, appoint an individual as a deputy tax collector who shall collect and settle taxes during any incapacitation of the tax collector.  The deputy tax collector shall collect and settle taxes for the duration of the tax collector's incapacitation, unless the taxing district determines action under section 4.2 or 4.4   2 is necessary.  As used in this subsection, the term “incapacitation” shall mean temporarily or permanently impaired by reason of physical illness, physical disability, mental illness, mental deficiency or other cause to the extent that the person lacks sufficient understanding or capacity to make or communicate responsible decisions concerning the collection and settlement of taxes.

(c) Nothing in subsection (b) shall be construed to preclude a quo warranto action regarding the incapacitated tax collector's right to hold office.

(d) A tax collector shall provide a copy of the appointment of the deputy appointed pursuant to subsection (b) to each taxing district served by the tax collector.

(e) Any vacancy in the office of tax collector shall be filled as otherwise provided in law.