The local tax collector is the munici pal officer designated to collect municipal and school real estate and
personal taxes levied under the municipal codes, and in most cases county real estate and personal taxes. In
boroughs and second class town ships, the office is designated as tax collector; in third class cities and first
class townships, the elected treasurer is designated tax collector. In home rule municipalities, the home rule
charter or administrative code designates the officer to collect local taxes. Some home rule charters provide for
an elected tax collector or treasurer, while others have appointed tax-collecting officers.
Municipal tax collectors collect school taxes levied under the authority of the Public School Code, including
school real estate taxes. There is no authority for a school district to collect these taxes through its own
employees; this function has been assigned to the municipal tax collectors.