Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 5511.4b. Joint tax collection district

(a) Notwithstanding any other law to the contrary, where a vacancy exists in the office of tax collector in a taxing district, the governing body of the taxing district may, by ordinance or resolution, enter into an agreement with the governing body of an adjoining or conveniently located taxing district for the joint collection of taxes under this act.  Two or more taxing districts may enter into an agreement under this section.

(b) The tax collector in the adjoining or conveniently located taxing district must agree to serve as the tax collector for the joint tax collection district for the remainder of the person's term before an agreement under subsection (a) is implemented.  If the tax collector agrees to collect taxes in the joint tax collection district, notice of the agreement and a copy of the ordinance or resolution adopted under this section shall be provided to the county board of elections.  Following the expiration of the term of office of a person agreeing to collect taxes under this subsection, a person shall be elected as tax collector by the electors of the joint tax collection district.

(c) A taxing district that is a party to an agreement under this section may withdraw from the joint tax collection district by providing notice of its intention to withdraw to the other parties to the agreement and to the county board of elections.  To be effective, notice must be received before the end of the calendar year preceding the next election for tax collector in the joint tax collection district.

(d) An ordinance or resolution adopted by the governing body of a taxing district under this section shall specify:

(e) Court approval shall not be required for taxing districts to enter into an agreement under this section.