[Ord. 1993-3, 4/21/1993, § 1]
This Part is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901
et seq. (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 1993-3, 4/21/1993, § 2]
The word "resident" as used in this Part shall mean every adult
18 years of age or older who is or becomes an inhabitant of the Township
during July 1 through June 30 of the tax year.
[Ord. 1993-3, 4/21/1993, § 3]
Every resident shall pay $5 for the present calendar year and
each year hereafter.
[Ord. 1993-3, 4/21/1993, § 4]
There shall be no exemption from per capita taxes except in
such cases where the school district shall grant an exemption from
their per capita tax.
[Ord. 1993-3, 4/21/1993, § 5]
All taxes, interests, costs and penalties imposed by this Part
shall be collected by the Township's Tax Collector and shall
be collected concurrently with the school taxes since this $5 represents
1/2 of the $10 per capita tax currently being collected by the school
district.
[Ord. 1993-3, 4/21/1993, § 6; as amended by Ord.
1997-2, 1/6/1997; and by Ord. 1998-2, 6/1/1998, § 9]
1.
Enforcement Notice.
A.
If it appears to the Township that a violation of this Part has occurred,
the Township shall initiate enforcement proceedings by sending an
enforcement notice as provided in this Section.
B.
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
C.
An enforcement notice shall state at least the following:
(1)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(2)
The location of the violation and, if applicable, the property
in violation.
(3)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this Part.
(4)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(5)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(6)
That the failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
2.
Enforcement Remedies.
A.
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this Part shall, upon
being found liable therefore in a civil enforcement proceeding commenced
by the Township, pay a judgment of not more than $600 plus all court
costs, including reasonable attorney fees incurred by the Township
as a result thereof. No judgment shall commence or be imposed, levied
or payable until the date of determination of a violation by the district
justice. If the defendant neither pays nor timely appeals the judgment,
the Township may enforce the judgment pursuant to the applicable Rule
of Civil Procedure. Each day that a violation continues or each Section
this Part which shall be found to have been violated shall constitute
a separate offense.
B.
Nothing contained in this Section shall be construed or interpreted
to grant to any person or entity other than the Township the right
to commence any action for enforcement pursuant to this Section.
C.
District justices shall have initial jurisdiction over proceedings
brought under this Section.
[Ord. 1993-3, 4/21/1993, § 9]
This Part shall become effective immediately and shall continue
in affect on a calendar year without annual reenactment.
