Actually last year I was in a meeting in the town hall where I lived in PA and they mentioned that, according to the local laws in the township, the township still has a right to receive tax money, even if the tax payer never received the bill. I personally was shocked, but I read the rules and they do state something to the effect “non-receipt of the invoice does not relinquish responsibility for payment”… of course the rules were written on the back of the tax bill, but what did you expect?
I think that the basic protection is that the local government should not be holding the bag if the mail does not g through, or if a person does not leave a forward address. I am not sure if this is the case in any or all of the PA local taxiing authorities. I was in Northampton County.
-Mark
