Centennial School District v. Kerins

OPINION BY

Judge COHN.

In this case, we must determine whether a government body may charge a tax collector, and his surety, interest on six months of taxes that were collected, but not remitted, to the district within the time frame imposed by statute.

Appellant Kerins had been appointed to the position of Tax Collector for Upper Southampton Township following the resignation of the elected Tax Collector. As part of his responsibilities, Kerins also collected taxes for the Centennial School District (District). His responsibilities as Township and District Tax Collector were governed by Section…