Following the recent filing of lawsuits by our local tax collector, Mrs. Patricia Kabel, against the Manheim Township School District, the Board of Commissioners and Township staff have received many inquiries by residents and other individuals seeking information about the role of the tax collector. This communication is written as an attempt to explain the situation as it relates to Manheim Township, as opposed to the Manheim Township School District.
- A tax collector is an elected municipal officer designated to collect municipal and school real estate taxes levied under state municipal codes.
- Tax collectors are elected at municipal elections to serve 4-year terms.
- As an elected official, a tax collector may only be removed from office: (1) by impeachment in the General Assembly; (2) by the Governor for reasonable cause after notice and a full hearing by two thirds of the Senate; and (3) by the courts after conviction of misbehavior in office or any infamous crime.
- There currently is no provision under Pennsylvania law that allows a municipality or school district to eliminate the position of tax collector. Local state legislators are presently sponsoring a Bill which provides that Pennsylvania counties, municipalities, and school districts would be allowed to collect their own property taxes, instead of using the process of collecting through a local tax collector.
- A tax collector is a public officer and his or her right to receive compensation is legislative. The Local Tax Enabling Act requires the taxing authority to independently adopt the amount of compensation for the term of a tax collector before February 15 in the year of the municipal election.
- The Township rents office space in the Municipal Building at the rate of $400 a month to the local tax collector as a convenience to residents of the Township.
- Real estate tax certifications are a service provided by the local tax collector.
- As a tax collector is an independent, locally elected official, residents should direct all comments and questions concerning the lawsuits and the role of the tax collector directly to Mrs. Kabel.
- Manheim Township Board of Commissioners
- Albert Kling, President