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Home My WebLink About96-592 HinelineTerri L. Hineline Williams Township Tax Collector 262 Deemer Road Easton, PA 18042 -9468 STATE ETHICS COMMISSION 309 FINANCE BUILDING P.O. BOX 11470 HARRISBURG, PA 1 71 08 -1 470 TELEPHONE (717) 783 -1610 ADVICE OF COUNSEL September 19, 1996 96 -592 Re: Simultaneous Service, Township, School District, Tax Collector, School District Bookkeeper. Dear Ms. Hineline: This responds to your letter of July 15, 1996, in which you requested advice from the State Ethics Commission. Issue: Whether the Public Official and Employee Ethics Law imposes any prohibition or restriction upon a tax collector, who collects taxes for a township and a school district, from also serving as a bookkeeper for the school district. Facts: As a Tax Collector who collects taxes for Williams Township and for the Wilson Area School District, you seek an advisory from the State Ethics Commission. You state that you have recently become employed by the Wilson Area School District, which is one of the entities for which you collect taxes, as its full -time Bookkeeper. You have two appointed deputies who collect taxes in your office when you cannot be there. These deputies have no other responsibilities. You state that you have given notice to the governing bodies and to the Bond company as required by the Tax Collector's Law. You state that the Solicitors from both the School District and the Township feel that there is no conflict of interest as to your employment with the School District. However, it has been suggested that you request an advisory from the State Ethics Commission. A position description and organizational chart have been obtained from the Wilson Area School District for your position as Bookkeeper, which information is incorporated herein by reference. It is noted that the job description which has been obtained for your position as Bookkeeper for the School District does not indicate whether your duties as bookkeeper would involve the monies which you turn over to the School District as Tax Collector. Hineline, 96 -592 September 19, 1996 Page 2 Discussion: As a Tax Collector, you are a "public official" as that term is defined in the Ethics Law and hence you are subject to the provisions of the Ethics Law. 65 P.S. 402. Section 3(a) of the Ethics Law provides: Section 3. Restricted Activities. (a) No public official or public employee shall engage in conduct that constitutes a conflict of interest. The following terms are defined under the Ethics Law: "Conflict or conflict of interest." Use by a public official or public employee of the authority of his office or employment or any confidential information received through his holding public office or employment for the private pecuniary benefit of himself, a member of his immediate family or a business with which he or a member of his immediate family is associated. "Conflict" or "conflict of interest" does not include an action having a de minimis economic impact or which affects to the same degree a class consisting of the general public or a subclass consisting of an industry, occupation or other group which includes the public official or public employee, a member or his immediate family or a business with which he or a member of his immediate family is associated. "Authority of office or employment." The actual power provided by law, the exercise of which is necessary to the performance of duties and responsibilities unique to a particular public office or position of public employment. In addition, Sections 3(b) and (c) of the Ethics Law provide in part that no person shall offer to a public official /employee anything of monetary value or no public official /employee shall solicit or accept anything of monetary value based upon the understanding that the vote, official action, or judgement of the public official /employee would be influenced thereby. Reference is made to these provisions of the law not to imply that there has or will be any transgression thereof but merely to provide a complete response to the question presented. Section 3(j) of the Ethics Law provides as follows: Section 3. Restricted activities (j) Where voting conflicts are not otherwise addressed by the Constitution of Pennsylvania or by any law, rule, regulation, order or ordinance, the following procedure shall be employed. Any public official or public employee who in the discharge of his official duties would be required to vote on a matter that would result in a conflict of interest shall abstain from voting and, prior to the Hineline, 96 -592 September 19, 1996 Page 3 vote being taken, publicly announce and disclose the nature of his interest, as a public record in a written memorandum filed with the person responsible for recording the minutes of the meeting at which the vote is taken, provided that whenever a governing body would be unable to take any action on a matter before it because the number of members of the body required to abstain from voting under the provisions of this section makes the majority or other legally required vote of approval unattainable, then such members shall be permitted to vote if disclosures are made as otherwise provided herein. In the case of a three - member governing body of a political subdivision, where one member has abstained from voting as a result of a conflict of interest, and the remaining two members of the governing body have cast opposing votes, the member who has abstained shall be permitted to vote to break the tie vote if disclosure is made as otherwise provided herein. Turning to your specific inquiry, it is initially noted that the General Assembly does not appear to have expressly declared incompatible your two positions as Tax Collector and as a Bookkeeper for the School District for which you collect taxes. Although only the Pennsylvania General Assembly has the inherent authority to declare offices incompatible, the State Ethics Commission may review the Ethics Law to determine whether a conflict exists. Pursuant to Section 3(a) of the Ethics Law, a public official /public employee is prohibited from using the authority of public office /employment or confidential information received by holding such a public position for the private pecuniary benefit of the public official /public employee himself, any member of his immediate family, or a business with which he or a member of his immediate family is associated. Should a situation arise where the use of the authority of public office /employment or confidential information received by holding such public positions could result in a prohibited private pecuniary benefit, a conflict of interest would arise. In each instance of a conflict of interest, the public official /public employee would be required to abstain and to satisfy the disclosure requirements of Section 3(j) as set forth above. Such a conflict of interest would arise if you, as Bookkeeper for the Wilson Area School District, were to record, deposit, and /or otherwise account or be accountable for the monies you would turn into the School District in your other capacity as a Tax Collector. See, Johnson, Opinion 86 -004 (regarding maintaining accountability and "check- and - balance" system between tax collector and recipient of tax monies due the municipality); see, also, Lawson, Advice 93 -524 (regarding restrictions upon simultaneous service as township real estate tax collector and secretary to the business manager in school district). Thus, pursuant to Section 3(a) of the Ethics Law, you may simultaneously hold both of your positions as Tax Collector and as Bookkeeper for the Wilson Area School District only if in so doing, you are able to comply with Section 3(a) of the Ethics Law by abstaining from any involvement as a Bookkeeper as to funds which you deliver to the School District as Tax Collector. In each instance of a conflict you must also satisfy the disclosure requirements of Section 3(j). Hineline, 96 -592 September 19, 1996 Page 4 Lastly, it must be noted that the propriety of the proposed course of conduct has only been addressed under the Ethics Law. Specifically not addressed herein is the applicability of the Township Code or the Local Tax Collection Law, 72 P.S. §5511.1 et seq. Conclusion: As a Tax Collector, you are a "public official" subject to the provisions of the Ethics Law. Pursuant to Section 3(a) of the Ethics Law, you may simultaneously hold both of your positions as Tax Collector and as Bookkeeper for the Wilson Area School District only if in so doing, you are able to comply with Section 3(a) of the Ethics Law by abstaining from any involvement as a Bookkeeper as to funds which you deliver to the School District as Tax Collector. In each instance of a conflict of interest, you would be required to abstain and to satisfy the disclosure requirements of Section 3(j). Lastly, the propriety of the proposed course of conduct has only been addressed under the Ethics Law. Pursuant to Section 7(11), this 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, providing the requestor has disclosed truthfully all the material facts and committed the acts complained of in reliance on the Advice given. 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 1. 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. erely, Vincent Dop o Chief Counsel