Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.40. Collection of taxes by sureties of defaulting or deceased collectors

(a) When any tax collector shall default in the payment of the taxes charged on the duplicates, either by embezzlement, negligence or failure to collect such taxes within the time prescribed by this act, it shall be lawful for the surety or sureties on his bond to demand from the tax collector the tax duplicates in which said sureties are interested, and the tax collector shall turn over to his said sureties such duplicates of the various taxing districts for which he is collector.

(b) If the tax collector shall fail, neglect or refuse to turn over such duplicates, upon demand made by his surety or sureties, it shall be lawful for the surety or sureties to present a petition to the court of common pleas of the county in which such tax collector resides, setting forth the fact that such collector has defaulted in making collections.  The court being satisfied that such default has been made shall make an order to compel the tax collector to turn over to his sureties, the tax duplicates upon which the sureties are liable.

(b-1) When any tax collector shall have died and no executor or administrator, within fifteen (15) days thereafter, has been appointed to administer his estate, the surety or sureties on his bond shall have the right and power, after petitioning the court of common pleas of the county in which such deceased tax collector resided, and after the said court has entered an order granting the prayer of the said petition, to take over the tax duplicates in which said sureties are interested, and to proceed to collect the taxes remaining unpaid upon such duplicates in accordance with the provisions of this section until such time as an executor or administrator of the estate of the deceased tax collector shall be appointed, at which time the said surety or sureties shall file an accounting of such collections in the court where the said order was entered and shall pay such undistributed funds to said executor or administrator.

(c) The holders of such duplicates shall have the right to appoint a collector for such period of time as herein provided to collect the taxes remaining unpaid upon such duplicates.  Any collector so appointed shall have all the authority and power under the warrant issued to the original collector vested by this act.  The authorities, issuing said warrants, may issue an additional warrant to the collector of such delinquent taxes upon request of such sureties.

(d) The provisions of any law extending the time, or any warrant for the collection of taxes on duplicates, shall likewise extend to the collection of taxes on such delinquent tax duplicates.

(e) Whenever the surety or sureties on the bond of any defaulting or deceased tax collector shall, under the provisions of this section, undertake to collect delinquent taxes, charged in any duplicate delivered to such defaulting or deceased tax collector, by distress and sale of the goods and chattels of the delinquent, or shall distrain on the goods and chattels of any person who shall allege that the taxes with which he stands charged have actually been paid, or that such person whose goods and chattels have been distrained upon shall deny liability for such taxes, then in either event, the taxpayer may petition the court of quarter sessions of the county for a stay of any such sale of goods and chattels distrained upon setting forth the reasons therefor.

The court shall have power to stay such sale pending a hearing of the matter.  The court shall have power to fix a day for hearing of which due notice shall be given the surety or sureties of such defaulting or deceased tax collector, as the court may prescribe.

(f) If the court, after hearing, shall be of the opinion that a taxpayer has actually paid such taxes, or is not liable for the taxes with which he stands charged on the duplicate, it shall direct satisfaction to be entered on such duplicate by the surety or sureties.

(g) The surety or sureties on the bond of any such defaulting or deceased tax collector or any taxpayer shall have the right, upon demand made, to have a jury pass upon the question whether or not a taxpayer has paid taxes with which he stands charged, and if the jury shall find such taxes have been so paid, the court shall direct the surety or sureties to enter satisfaction on the duplicate.