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In addition to <strong>the</strong> elected members of <strong>the</strong> local governing bodyBand mayors in<br />

boroughsBo<strong>the</strong>r elected <strong>municipal</strong> officials are: 6<br />

! Assessors (only in 4th to 8th Class Counties)<br />

Assessors work under <strong>the</strong> direction of <strong>the</strong> chief county assessor. They are usually not<br />

involved in assessment of real estate but are primarily used for assessment of occupations and<br />

preparation of <strong>the</strong> per capita tax roll.<br />

! Tax Collector - (Boroughs and Second Class Townships)<br />

The tax collector collects school and <strong>municipal</strong> real estate taxes and in some cases county<br />

real estate taxes. In addition, <strong>the</strong>y are often appointed to collect some of <strong>the</strong> non-real property taxes.<br />

! Treasurer (First Class Townships)<br />

The treasurer serves as tax collector collecting school and township real estate taxes and in<br />

some cases county real estate taxes. Treasurers also collect street light assessments. In addition,<br />

<strong>the</strong>y are often appointed to collect non-real property taxes levied. Treasurers are to receive all funds<br />

paid to <strong>the</strong> township and keep accounts.<br />

! Auditor (Second Class Townships)<br />

Auditors conduct <strong>the</strong> annual audit of township finances, except when an independent auditor<br />

has been appointed. The auditors also set <strong>the</strong> compensation of supervisors when employed by <strong>the</strong><br />

township as roadmaster, road superintendents, road laborer or as <strong>secretary</strong> or treasurer.<br />

! Auditors or Controller (Boroughs and First Class Townships)<br />

Elected auditors or controllers conduct <strong>the</strong> annual audit of township and borough finances,<br />

except when an independent auditor has been appointed. The controller also exercises pre-audit<br />

functions.<br />

Terms of office for <strong>the</strong>se elected officials, as well as those for members of <strong>the</strong> governing<br />

body (and mayor), are shown in Table Five.<br />

Boroughs and townships have a great deal of flexibility as to <strong>the</strong> number and kind of<br />

administrative officials which must be appointed by <strong>the</strong> governing body. The First Class Township<br />

Code mandates only oneB<strong>the</strong> township <strong>secretary</strong>. This position is also required in boroughs and<br />

second class townships. In addition, each of <strong>the</strong>se latter units must have a treasurer. By local action,<br />

<strong>the</strong> position can be combined with <strong>the</strong> office of <strong>secretary</strong>, or a financial institution can be appointed<br />

as treasurer.<br />

6 Although elected from a borough or township, <strong>the</strong> constable is a county officer and does<br />

not form part of <strong>the</strong> <strong>municipal</strong> government.<br />

XVI-10

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