An Act amending the act of December 31, 1965 (P.L.1257, No.511), known as The Local Tax Enabling Act, in collection of delinquent taxes, further providing for collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes from employers, etc., for notice and for costs of collection of delinquent per capita, occupation, occupational privilege, emergency and municipal services, local services and income taxes.

This bill amends a Pennsylvania law related to collecting overdue taxes. Specifically, it changes the process for notifying taxpayers about delinquent taxes, requiring tax collectors to send at least three notices by first-class mail at least 15 days before a formal demand is issued. It also allows for the inclusion of costs associated with these notices and collection efforts when calculating delinquent tax amounts. The bill clarifies that costs related to collecting unpaid taxes can be assessed and collected for a maximum of five years.