HB 1424 - This act allows the county collector for first class counties without a charter form of government and second class counties to maintain back tax books electronically or otherwise. The county collector of such counties may disburse money via electronic transfer of funds from the collector's account into the accounts of the appropriate taxing entities. The county auditor, of first class counties without a charter form of government and second class counties, will have access to and may periodically examine all records, collections, and settlements for all licenses issued by the county. The county collector of such counties must make available, electronically or otherwise, a report of receipts, deposits, and balance in the collector's hands. The collector must also make available, electronically or otherwise, a report to the auditor of all other sums of money collected by the collector from any other source. Any taxing authority may, in writing, request to be notified by the county collector of current taxes paid under protest. Such request must be submitted before February first following the delinquent date of current taxes paid under protest. The county collector must then provide the requested information on or before March first of the same year. County collectors for first class counties without a charter form of government and second class counties must file a detailed statement, verified by affidavit of all state, county, school, road, and municipal taxes and licenses collected during in the proceeding month to the county clerk and auditor before the fifteenth of each month. Under this act, delinquent personal property taxes shall be subject to the same interest and penalties prescribed for delinquent real property taxes. JASON ZAMKUS
|