An Act amending the act of May 25, 1945 (P.L.1050, No.394), known as the Local Tax Collection Law, further providing for notices of taxes; providing for removal of deceased spouse; further providing for installment payment of taxes; and providing for imposition of fees for collection of delinquent per capita, poll and occupation taxes.

This bill amends the Local Tax Collection Law to clarify procedures for sending tax notices, specifically requiring notices to be sent no later than July 1st and addressing municipalities with Home Rule charters. It also establishes a process for removing a deceased spouse’s name from property tax bills and allows for the imposition of fees to cover the costs of collecting delinquent per capita, poll, and occupation taxes. The bill aims to standardize tax notices and streamline the tax collection process.