 |
 |
 |
 |
|
Page 1 of 1
EASTON AREA
SCHOOL DISTRICT
No. 606
SECTION:
FINANCES
TITLE:
TAX COLLECTION
ADOPTED:
September 21, 2006
REVISED:
606. TAX COLLECTION
1.
Authority
Pol. 605
Real estate and per capita taxes provided for in the School Code shall be collected by
the elected tax collector, who shall be properly bonded during the term of office.
53 P.S. 6901
et seq
All other taxes shall be collected by the elected and properly bonded tax collector.
2.
Delegation of
Responsibility
SC 684
The Board Secretary shall be responsible to ascertain that a tax collector is properly
bonded and shall submit information on estimated collection required to set proper
bond.
3.
Guidelines
Deposits
In order to provide efficient cash flow for the district, all city and township tax
collectors shall remit daily the duplicate taxes collected during the peak collection
months of July 15 through February 15 and thereafter on a weekly basis.
The tax collectors shall deposit such tax collections directly into the general fund at
the district designated depository and shall promptly notify the business office of the
amount of each deposit. Tax collectors shall retain the duplicate deposit slips and
forward them to the business office with the monthly tax collector's report. Reports
shall indicate the sources of tax revenues, and receipts of deposits shall be supported
by documentary evidence.