[Adopted 8-19-2009 by Ord. No. 09-03]
Whenever there is any construction of, or major improvement
to, a building or buildings which is not exempt from taxation, and
such building is not included in the tax duplicate of the Township,
the Township Supervisors may request the Authority responsible for
assessments in Washington County to inspect and assess, subject to
the right of appeal and adjustment as provided in the General County
Assessment Law, all taxable property in the Township to which major
improvements have been made, whereupon such property shall then be
added to the duplicate and shall be taxable for Township purposes
at the same rate as all other taxable property in the Township at
the assessed valuation for that proportionate part of the fiscal year
of the Township remaining after the property was improved.
When such improvements are made during a month, the interim
assessment shall be computed as having been made on the first of the
next succeeding month.
A two-percent discount will be granted on taxes paid by the
end of the second month following the month during which the interim
assessment was made. Taxes paid after the end of the second month
but before the fourth month following the month during which the interim
assessment was made shall be paid at face amount thereof. Taxes paid
after the end of the fourth month following the month during which
the interim assessment was made shall be subject to a penalty of 10%
of the face amount thereof.
The Tax Collector is authorized by the Board of Supervisors
to take such action as is necessary to implement and enforce this
article.
