72 Pa. Stat. § 5511.28
Current through Pa Acts 2024-53, 2024-56 through 2024-92
Upon the expiration of the term of office of the city treasurer of any city of the third class or a county treasurer, in case any of the taxes he was commanded to collect remain unpaid, he shall turn over the unpaid or delinquent taxes to his successor in office, who shall have power to collect the same in the same manner as in the case of the treasurer to whom warrants were first issued. Before such duplicates are surrendered to a successor, the tax accounts of the outgoing treasurer shall be adjusted and balanced to the satisfaction of the incoming treasurer and the respective taxing authorities, before any release of the bond of the outgoing treasurer shall be given.
72 P.S. § 5511.28