Late "Per-Capita" Tax Collection

[Relayer]

I'm having trouble understanding any local laws on per-capita (or Head Tax) in Pennsylvania. Having not been able to reach the local tax collector in a couple days, I thought I'd see if someone here might have a clue.

It's tough to review some of the Pennsylvania laws. Although the PA Code is online, the Statutes are not (which sucks).

The other day, I received letters from a Statewide Tax Recovery from Sunbury, PA (several counties away from me). They ask for $36 each for my wife and myself. Now those of you who have been following some of my other threads, I sure have a knack of forgetting the small debts. I'm big enough to know that I am responsible for my taxes. However, the consumer in me wants to make sure I only pay just the amount they're authorized to collect and not a penny more. The Per Capita amount in my locality is $15. These letters are for 2007 taxes.

I received a total of three letters. One for me, one for my wife, and one for someone I don't even know but has my address on it. The unknown's letter says it's for 2007 taxes. Now, just to be sure, I checked my basement and my attic to see if there was some unknown person living in my house since last year. Especially since I bought and moved into the house in 2006. The name on the letter isn't even the previous owner of the home, who owned it for five years before me.

The letter had a mini-miranda on it, not that it probably means anything for tax collection. It also states that payments can only be made to their offices.

Here are my questions:

• Does anybody know of a state law or statute in PA that allows third party tax collectors to be sole authority for past due head taxes? If so, what legal collection charges can they ask for?
  
• Has anybody here dealt with Statewide Tax Recovery?
  
• Should I DV this collector in case they may just be a CA in disguise?
  
• Where else in my house can I check to see if someone really is living here without my knowledge. If I find them, I can charge for back rent.
  

Thanks,

Jeff