[Adopted 11-11-2008 by Ord. No. 3-2008]
The above preamble is incorporated herein.[1]
[1]
Editor's Note: The Preamble of Ord. No. 3-2008
reads as follows:
"Whereas, the Township of South Strabane desires to create
and impose an interim real estate tax assessment upon construction
of, or major improvements to, buildings located within the Township
not previously included on the tax duplicate; and
Whereas, the Board of Supervisors believe
that the collection of such an interim tax will be in the best interest
of the citizens of South Strabane; and
Whereas, the imposition of said interim tax
is permitted pursuant to 53 P.S. Section 68210, the Second Class Township
Code."
Pursuant to 53 P.S. § 68210 of the
Second Class Township Code, whenever there is any construction of
a building or buildings, not otherwise exempt, located within the
Township after the first day of January of any year, and the building
is not included in the tax duplicate of the Township, the Township
shall request the Washington County Assessment Office, or other appropriate
authority responsible for assessment in the Township, to inspect and
reassess, subject to the right of appeal and protection under the
laws of the Commonwealth of Pennsylvania, all taxable property in
the Township to which major improvements have been made after the
first day of January of any year and to give notice of the reassessment
within 10 days to the authority responsible for assessment, the Township
and the property owner. The property shall be added to the tax duplicate
and is taxable for Township purposes at the reassessed valuation for
that proportionate part of the fiscal year of the Township remaining
after the property was improved. Any improvements made during the
month shall be computed as having been made on the first day of the
month. A certified copy of the additions or revisions to the duplicate
shall be furnished by the Board of Supervisors to the Township Tax
Collector, together with its warrant for collection of the taxes,
and, within 10 days, the Township Tax Collector shall notify the owner
of the property of the taxes due in the Township.
Failure to pay said interim real estate tax
shall subject the property owner to the same penalty, fine or other
appropriate action, under the appropriate procedure, as that for the
imposition of any real estate tax.
The proper officers of the Township are empowered
and directed to execute, acknowledge, and deliver, in the name of
and for South Strabane, such documents and instruments as are necessary
to effectuate this article.
This tax is levied and assessed at the same
rate and for the same purpose as all other real estate tax and other
taxable real property within the Township.
