Collector I Flashcards
How many counties are there?
21
How many municipalities are there?
565
What are the five types of Government?
- City
- Town
- Township
- Borough
- Village
What are the main duties of the Assessor?
- Discovery and Location of all property within the municipality
- Listing All Property (Assessor’s Field Book)
- Determination of Taxability of all Property (Taxable and Exempt)
- Valuation of all Property
- Maintenance of Sales equalization ration program
- Maintenance of deduction, exemption, abatement & rebate program
- Defense of appeals (At all levels)
- Supervision & Maintenance of reassessment and/or revaluation program
- Cooperation with other officials and the public
What are the different property classifications?
- (1) Vacant
- (2) Residential
- (3a) Farmland (Regular)
- (3b) Farmland (Qualified)
- (4a) Commercial
- (4b) Industrial
- (4c) Apartment Buildings
- (5a) Railroad Class I
- (5b) Railroad Class II
- (15) Exempt
What are the three basic methods with respect to valuation of property?
RIM
Reproduction Cost less depreciation approach (“Cost” Approach)
Income Approach (“Capitalization” Approach)
Market Data Approach (“Sales” Approach)
What is required if the Assessor changes a property’s Assessed Value?
Must notify each taxpayer within 30 days of any change in the Assessed Value of his property
What is the Purpose of the Division of Local Government Services?
BAA Controls the Budget, Audit and Accounting of all local units
What is required of the Assessor prior to filing the Assessor’s Tax Duplicate?
The assessor must make the assessment list available for public inspection at least 10 days prior to the filing with the County and must advertise in a local newspaper indicating the time and place that the assessment list may be inspected.
Who extends the tax duplicate?
the Tax Assessor
What is completed by March 10th of each year?
The County Board of Taxation completes the Tax Duplicate Process by equalizing values within the entire County
What is the Table of Aggregates?
Report prepared by the County Board of Taxation where it fixes the total amount of tax to be raised for each local government purpose. (County, Municipal, School, Spec Dist.)
What is the purpose of the Extended Tax Duplicate?
It is the book that is used by the Tax Collector to bill, collect, and enforce the taxes as confirmed by the County Board of Taxation
When did the State Legislature enact the “Tax Collection Certification Law”?
1980
What other positions can the Tax Collector hold?
Tax Collector, Treasurer, Municipal Clerk
What is required prior to be appointed as a Tax Collector?
The person must hold a Tax Collector Certificate
What is the term of the Office of a Tax Collector?
Four years from the first day of January next following their appointment
What are the minimum requirements for renewal of CTC license?
15 contact hours every two years
- General / Secondary (2)
- Information Technology (0)
- Reporting / Billing / Collection (2)
- Legislation (2)
- Enforcement (3)
- Ethics (3)
What is required for a Tax Collector to obtain tenure?
Shall be appointed tax collector subsequent to having served as tax collector for not less than four consecutive years immediately prior to such reappointment
What is the additional Tax Collection position that is permissive?
Collector of Arrears of Taxes, appointed by ordinance
What are the important dates relative to Tax Bills?
- Oct 1, Assessing Date for real estate properties
- Dec 31, Legal Advertisement Date
- Jan 10, Tax Duplicate delivered to T/C
- May 20, Tax Rate Struck/Certified by Cty Bd of Taxation
- Jun 3, Extended Tax Duplicate Certified and Delivered to the T/C
- June 14, Mail Tax Bills
- June 30, Estimated Tax Bills for 8/1 are mailed Sept 30, 11/1, 2/1, 5/1 bills are printed and mailed
- Apr 1, Tax Appeals deadline
What are the dates for Added and Omitted tax bills?
- Oct 1, Assessing Date for real estate properties
- Oct 10, A/A & A/O tax list certified /delivered to TC
- Oct 25, A/A & A/O bills must be mailed out
- Nov 1, A/A & A/O bills are due
- Dec 1, Tax Appeal Deadline for filing on A/A & A/O
- Jan 1, Tax Appeal deadline for hearing
What are the dates for the Post Year Tax Statement?
- Feb 1, TC Mail out PD-5
- Mar 1, Deadline to file or return PD-5 with TC or Assessor
- Apr 1, Mail out PD-4 Notice of Disallowance
- Jun 1, Deadline for payment of disallowance
What must happen when the governing body changes the delinquent tax rate or the year end penalty?
Notice must be given to all taxpayers prior to the next tax due date or with the new tax bills