As of September 15, 2009, Act 32 required that all taxing bodies, including School Districts and Municipalities, within each tax collection district (TCD) appoint a delegate and one or more alternates to serve on the tax collection committee (TCC).  The first meeting of each TCC must occur no later than November 15, 2009.  Delegates will receive notice of the date and location of the first meeting from their respective county offices.  The Chair of the County Commissioners (or the County CEO in Home Rule counties) will serve as chair of the TCC’s first meeting.  In effect, the TCC’s first meeting serves as the organization meeting which all School Districts and Municipalities undergo either every year (for School Districts) or every two years after the Municipal Election (for municipalities).  The most daunting task for each TCC after its organization meeting will be the creation and adoption of by-laws governing its operations. 

Act 32 is an “experiment” in regional intergovernmental cooperation on a large expansive scale.  It has brought together delegates from numerous municipalities and School Districts, each with their own concerns of protecting and increasing their revenue from EIT collections.  The creation and adoption of the by-laws for the TCC will be the first interaction which these delegates will have with each other.  To assist the delegates, the Pennsylvania Association of School Business Officials (PASBO) has created and made available a draft proposed set of by-laws posted at their website at  The proposed by-laws are separated into nine (9) different Articles touching on numerous issues from the organization of the governing body to TCC finances.  In each of the Articles, several different options are presented and will require debate, analysis and ultimately a final decision by the delegates.  For example, as Act 32 provides, several different options are presented regarding the manner of voting, including weighted voting, “one person-one vote” voting, super majority voting on certain major decisions and majority voting for non-major decisions.

Our office has reviewed the PASBO draft by-laws and will be issuing a more detailed summary outlining the areas of concern which each delegate should be prepared to address as each TCC tackles the task of creating its by-laws.  This summary is being prepared and will be provided to each TCC delegate prior to the first meeting of the TCCs.  Our attorneys are prepared to respond to any question your School District or the newly created TCCs or delegates may have.

Alfred C. Maiello
Alfred Maiello

Alfred C. Maiello is the founding member of MBM and has represented area school districts as solicitor for 50 years. He counsels school districts and educational institutions on leading developments in school law and guiding them through their day-to-day and long-term challenges.