Section 6-686 - Delinquent taxes; appointment of collector; etc(a) In all school districts of the second, third, and fourth class, all unpaid school taxes assessed and levied upon real property upon which there is no personal property out of which the same can be collected, shall be certified by the tax collector to the secretary of the board of school directors, together with a proper description of the property upon which the same is levied, on or before the first day of June in each year. All delinquent school taxes so certified to the board of school directors in any school district of the second, third, or fourth class, by any school tax collector, shall be collected by said board as provided by law.(b) The board of school directors in such district may annually, on or before the first day of July in each year, appoint one or more suitable persons, as delinquent tax collectors in said school district, to collect any and all school taxes from the collection of which the original tax collector has been exonerated, in accordance with the laws of this Commonwealth, and which taxes still remain unpaid upon any of the school tax duplicates, other than such unpaid school taxes as shall have been filed as liens in the office of the prothonotary, or have been returned to the county commissioners for sale. Such delinquent tax collector or collectors shall, upon the certification over to him or them of such taxes so remaining unpaid, proceed to collect the same from the persons respectively charged therewith, for which purpose he or they shall have all the authority and power now vested by law in any collector of school taxes for the collection of such taxes. The board of school directors issuing the original warrants shall issue an additional warrant to the collector or collectors of such delinquent taxes so appointed.(c) Collectors of delinquent school taxes so appointed shall give bond in the same manner as required of the original tax collector, and shall be paid such commissions or compensation as is paid the regular collector. Such commissions or compensation shall be paid by proper orders drawn on the school treasurer as other accounts are paid by the school district. Every such collector of delinquent school taxes shall be responsible and account to the board of school directors for all such taxes collected by him in like manner and in accordance with existing laws pertaining to school tax collections.(d)(1) Each school district may assign some or all of its claims for delinquent school taxes, either absolutely or as collateral security, for an amount to be determined by the school district and under such terms and conditions upon which the school district and the assignee may agree in writing. Upon such an assignment, the following shall apply: (i) The school district or the assignee shall direct the tax claim bureau to record notice of the assignment on the docket.(ii) Assignment shall not be deemed a discharge or satisfaction of the claim or the taxes giving rise to the claim, and the lien of the assigned claim and taxes giving rise to the claim shall continue in favor of the assignee.(iii) The assignee shall have and enjoy the same rights, privileges and remedies as were held by the school district with respect to the assigned claim and the tax giving rise to the claim.(iv) An owner of property shall have the same rights and defenses under all laws applicable to the collection and enforcement of tax claims that the owner held against the assignor.(2) A claim assigned pursuant to this subsection may be further assigned, with the subsequent assignee having and enjoying the same rights, privileges and remedies as its assignor had, provided that notice of any subsequent assignment is recorded pursuant to paragraph (1).1949, March 10, P.L. 30, art. VI, § 686. Amended 1963, July 31, P.L. 389, § 9, effective 7/1/1963; 2004, July 4, P.L. 536, No. 70, § 5, imd. effective.