Granted: Township's tax records from tax collector
Granted: A request seeking tax
payment records from Lower Merion Township.
From
the Pennsylvania Freedom of Information
Coalition
Granted: A request seeking tax payment records for a list of addresses in Lower Merion Township.
The township provided the utility records requested, but denied the request for the tax records, stating that the tax collector's office is not a municipal agency, and that the township did not have the authority to provide its records.
"While local tax collectors are not considered 'agencies' under the RTKL, their records are subject to the law and must be made available," the Office of Open Record ruled, stating that the tax records maintained by a tax collector remain agency records, whether of the township, municipality or school district on whose behalf the tax collector collects.
"We also note that a tax collector is required under Pennsylvania law to provide certified monthly (or lesser period) reports of accounts issued and taxes received to the taxing authority," the OOR wrote. "As a result, the records generated and maintained by the tax collector are also maintained by the township."
Under the Right to Know Law, the Office of Open Records concluded, it remains the agency's responsibility to respond to the requester and to furnish copies or perform redaction if needed."
Signature Information Solutions vs Lower Merion Township -- AP 2009-0053
APPEALED TO MONTGOMERY COUNTY COURT: APRIL 7, 2009
Granted: A request seeking tax payment records for a list of addresses in Lower Merion Township.
The township provided the utility records requested, but denied the request for the tax records, stating that the tax collector's office is not a municipal agency, and that the township did not have the authority to provide its records.
"While local tax collectors are not considered 'agencies' under the RTKL, their records are subject to the law and must be made available," the Office of Open Record ruled, stating that the tax records maintained by a tax collector remain agency records, whether of the township, municipality or school district on whose behalf the tax collector collects.
"We also note that a tax collector is required under Pennsylvania law to provide certified monthly (or lesser period) reports of accounts issued and taxes received to the taxing authority," the OOR wrote. "As a result, the records generated and maintained by the tax collector are also maintained by the township."
Under the Right to Know Law, the Office of Open Records concluded, it remains the agency's responsibility to respond to the requester and to furnish copies or perform redaction if needed."
Signature Information Solutions vs Lower Merion Township -- AP 2009-0053
APPEALED TO MONTGOMERY COUNTY COURT: APRIL 7, 2009