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Home My WebLink About07-587 SantaviccaCarolyn M. Santavicca Office of the Tax Collector Dunlevy Borough Charleroi Area School District 18 Walnut Street P.O. Box 80 Dunlevy, PA 15432 -0080 Dear Ms. Santavicca: ADVICE OF COUNSEL October 10, 2007 07 -587 This responds to your letter dated August 31, 2007, by which you requested advice from the State Ethics Commission. Issue: Whether an incumbent elected borough real estate tax collector who collects taxes for the borough as well as the local school district would be required by the Public Official and Employee Ethics Act (the "Ethics Act "), 65 Pa.C.S. § 1101 et seq., to file Statements of Financial Interests with only the borough or with both the borough and the school district. Facts: As the elected real estate tax collector of Dunlevy Borough ( "Borough "), you request an advisory from the State Ethics Commission regarding the proper filing location(s) for your Statements of Financial Interests ("SFIs "). You state that in addition to collecting Borough taxes, you also collect real estate taxes for Charleroi Area School District ("School District "). You state that as Borough tax collector, you have always filed timely SFIs with the Borough and, in election years, with the Election Board. You state that the School District recently requested that local tax collectors file the original white copy of the SFI with the School District. You state your belief that local tax collectors have received conflicting information as to whether they are required to file the SFI form with the School District. You reference a Pennsylvania Department of Community and Economic Development, Center for Local Government Services, Tax Collectors Manual as providing that SFIs of incumbent officials are filed only with the municipality. You also note that the State Ethics Commission website provides that incumbents "file ONLY with the governing authority of their political subdivision." You state that local tax collectors are elected in individual municipalities, not in the school district at large. You state that because you are responsible to your local electorate, you and other local tax collectors have concluded that filing with the municipality is all that should be required. Santavicca, 07 -587 October 10, 2007 Page 2 of 5 Based upon the above, you have requested an advisory as to where incumbent local real estate tax collectors are required to file. In that you have not established legal standing to request an advisory as to persons other than yourself, this advisory shall address the question as to where you, as an elected borough real estate tax collector, are required to file your SFI forms. If it is determined that you are required to file with the School District, you also ask whether you may file the yellow copy of the SFI with the School District or whether you must file originals with both the Borough and the School District. Discussion: It is initially noted that pursuant to Sections 1107(10) and 1107(11) of the Ethics Act, 65 Pa.C.S. §§ 1107(10), (11), advisories are issued to the requester based upon the facts that the requester has submitted. In issuing the advisory based upon the facts that the requester has submitted, the Commission does not engage in an independent investigation of the facts, nor does it speculate as to facts that have not been submitted. It is the burden of the requester to truthfully disclose all of the material facts relevant to the inquiry. 65 Pa.C.S. §§ 1107(10), (11). An advisory only affords a defense to the extent the requester has truthfully disclosed all of the material facts. As the elected real estate tax collector of the Borough, you are a "public official" as that term is defined by the Ethics Act, and you are subject to the SFI filing requirements of the Ethics Act. Sections 1104(a) and (b) of the Ethics Act provides as follows: § 1104. Statement of financial interests required to be filed (a) Public official or public employee. - -Each public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the commission no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Each public employee and public official of the Commonwealth shall file a statement of financial interests for the preceding calendar year with the department, agency, body or bureau in which he is employed or to which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Any other public employee or public official shall file a statement of financial interests with the governing authority of the political subdivision by which he is employed or within which he is appointed or elected no later than May 1 of each year that he holds such a position and of the year after he leaves such a position. Persons who are full - time or part -time solicitors for political subdivisions are required to file under this section. (b) Candidate.- - (1) Any candidate for a State -level public office shall file a statement of financial interests for the preceding calendar year with the commission on or before the last day for filing a petition to appear on the ballot for election. A copy of the statement of financial interests shall also be appended to such petition. Santavicca, 07 -587 October 10, 2007 Page 3 of 5 (2) Any candidate for county -level or local office shall file a statement of financial interests for the preceding calendar year with the governing authority of the political subdivision in which he is a candidate on or before the last day for filing a petition to appear on the ballot for election. A copy of the statement of financial interests shall also be appended to such petition. (3) No petition to appear on the ballot for election shall be accepted by the respective State or local election officials unless the petition has appended thereto a statement of financial interests as set forth in paragraphs (1) and (2). Failure to file the statement in accordance with the provisions of this chapter shall, in addition to any other penalties provided, be a fatal defect to a petition to appear on the ballot. 65 Pa.C.S. §§ 1104(a), (b). The Regulations of the State Ethics Commission provide, in pertinent part, as follows: § 15.2. Public officials and public employes. (e) County and local officials, and employes, shall file with the governing body of the olitical subdivision in which they serve or are employed. 51 Pa. Code § 15.2(e). Section 1111 of the Ethics Act provides as follows: § 1111. Supplemental provisions Any governmental body may adopt requirements to supplement this chapter, provided that no such requirements shall in any way be less restrictive than the chapter. 65 Pa.C.S. § 1111 Section 45861 of the Borough Code provides that "[t]he qualified electors of every borough shall ... elect one properly qualified person as tax collector of the borough." 53 P.S. § 45861. Section 46086 of the Borough Code provides that "[t]he tax collector shall be the collector of all State, county, borough, school, institution district and other taxes, levied within the borough by the authorities empowered to levy taxes..." 53 P.S. § 46086. Section 6 -683 of the Public School Code of 1949 provides for the appointment of a tax collector for a school district where the elected tax collector is unavailable: § 6 -683. Appointment of tax collector in certain cases The board of school directors in each school district of the second, third, or fourth class, where a tax collector is not elected to collect school taxes, or where there is a vacancy, or where any tax collector elected refuses to qualify or Santavicca, 07 -587 October 10, 2007 Page 4 of 5 furnish a bond as herein provided, shall, annually, on or before the first day of June in each year, appoint one or more suitable persons as tax collectors in said school districts... 24 P.S. § 6 -683. Having set forth the above provisions of law, your inquiry shall now be addressed under the Ethics Act with respect to your prospective conduct. You are advised that to the extent the School District has not appointed you its tax collector, see, 24 P.S. § 6 -683, but rather, you collect taxes for the School District in your capacity as the elected Borough real estate tax collector, Section 1104(a) of the Ethics Act itself would not require you to file a SFI with the School District -- Section 1104(a) of the Ethics Act would be satisfied by the filing of your original SFI with the governing authority of the Borough. Cf., Rhone, Order 1430. Section 1104(b) of the Ethics Act would require that when you are a candidate, your original SFI be filed with the Borough and a copy of your SFI be attached to any nomination petition or nomination paper that you file with the county board of elections. However, Section 1111 of the Ethics Act expressly permits a governmental body, such as the board of directors of a school district, to adopt its own requirements to supplement the requirements of the Ethics Act, as long as such supplemental requirements are not less restrictive than the Ethics Act. 65 Pa.C.S. § 1111. Such supplemental requirements could include requirements for filing originals or copies of SFIs with the governmental body in excess of the requirements of the Ethics Act. Lastly, the propriety of the proposed conduct has only been addressed under the Ethics Act; the applicability of any other statute, code, ordinance, regulation or other code of conduct other than the Ethics Act has not been considered in that they do not involve an interpretation of the Ethics Act. Conclusion: As the elected real estate tax collector of Dunlevy Borough ( "Borough "), you are a public official subject to the requirements for filing Statements of Financial Interests ( "SFIs") pursuant to the Public Official and Employee Ethics Act (the "Ethics Act "), 65 Pa.C.S. § 1101 et seq. To the extent the Charleroi Area School District ( "School District ") has not appointed you its tax collector, see, 24 P.S. § 6 -683, but rather, you collect taxes for the School District in your capacity as the elected Borough real estate tax collector, Section 1104(a) of the Ethics Act itself would not require you to file a SFI with the School District -- Section 1104(a) of the Ethics Act would be satisfied by the filing of your original SFI with the governing authority of the Borough. Section 1104(b) of the Ethics Act would require that when you are a candidate, your original SFI be filed with the Borough and a copy of your SFI be attached to any nomination petition or nomination paper that you file with the county board of elections. Section 1111 of the Ethics Act expressly permits a governmental body, such as the board of directors of a school district, to adopt its own requirements to supplement the requirements of the Ethics Act, as long as such supplemental requirements are not less restrictive than the Ethics Act. 65 Pa.C.S. § 1111. Such supplemental requirements could include requirements for filing originals or copies of SFIs with the governmental body in excess of the requirements of the Ethics Act. Lastly, the propriety of the proposed conduct has only been addressed under the Ethics Act. Pursuant to Section 1107(11), an Advice is a complete defense in any enforcement proceeding initiated by the Commission, and evidence of good faith conduct in any other civil or criminal proceeding, provided the requester has disclosed truthfully all the material facts and committed the acts complained of in reliance on the Advice given. Santavicca, 07 -587 October 10, 2007 Page 5 of 5 This letter is a public record and will be made available as such. Finally, if you disagree with this Advice or if you have any reason to challenge same, you may appeal the Advice to the full Commission. A personal appearance before the Commission will be scheduled and a formal Opinion will be issued by the Commission. Any such appeal must be in writing and must be actually received at the Commission within thirty (30) days of the date of this Advice pursuant to 51 Pa. Code § 13.2(h). The appeal may be received at the Commission by hand delivery, United States mail, delivery service, or by FAX transmission (717 - 787 - 0806). Failure to file such an appeal at the Commission within thirty (30) days may result in the dismissal of the appeal. Sincerely, Robin M. Hittie Chief Counsel