[1]
Editor's Note: This section was repealed by Ord. 40-1992,
93, passed 12-20-1993.
[Ord. 19-1992, 93 § 2, passed 12-22-1992]
For the year 1993 and for general revenue purposes, a Residence
Tax of $5 is levied, assessed and imposed upon each and every resident
of the City 18 years of age and over.
[Ord. 40-1992, 93 § 3, passed 12-20-1993]
The Department of Accounts and Finance is hereby directed to
provide a list of inhabitants 18 years of age and over to be used
in the assessment and levy of the City Residence Tax.
[Ord. 27-2004, 05 § 1, passed 12-20-2004]
(a)
The rate of taxation of the City of Lebanon, Pennsylvania, for the
fiscal year 2023 and for general revenue purposes shall be 4.581 mills
upon the dollar of the assessed valuation of all the real, personal
and mixed property within the limits of said City, taxable for City
purposes; such rate of taxation being at the rate of $0.4581 on each
$100 of the assessed valuation of such taxable property, which assessed
valuation is the sum of $866,233,900.
[Last amended by Ord. No.
6-2022, 22, passed 12-19-2022]
(b)
The predetermined ratio of assessment to fair market value shall
be increased from 75% to 100% for all properties in the City of Lebanon.
[Ord. 40-1992, 93 § 4, passed 12-20-1993]
(a)
Exception. All residents of the City with a total annual income of
$5,000 or less and couples with a combined total annual income of
$10,000 or less, who furnish proper proof of income to the Department
of Accounts and Finance, are hereby exempted from payment of the City
Residence Tax.
(b)
The City Treasurer is hereby exonerated from the collection of such
taxes on individuals with a total annual income of $5,000 or less
and couples with a combined total annual income of $10,000 or less.
[Amended by Ord. 45-1976, 77 § 1, passed 12-13-1976]
A penalty of 10% is hereby established on delinquent City Property
Taxes for the year 1977 and for each and every year thereafter until
this section is repealed or the rate of penalty changed.
[Ord. 40-1992, 93 § 5, passed 12-20-1993]
A penalty of 10% is hereby established on delinquent City Residence
Taxes for the year 1994 and for each and every year thereafter until
this section is repealed or the rate of penalty changed.
[Added by Ord. No. 7-2022,
22, passed 12-19-2022]
The following words and phrases shall have the meanings given
to them within this section unless the context clearly indicates otherwise:
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
For the purposes of real property, the date of transfer of ownership.
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
The designated Tax Collector for the City of Lebanon, Lebanon
County, any authorized or designated delinquent tax collector, the
Lebanon County Tax Claim Bureau, or any alternative collector of taxes
as provided for in the Act of July 7, 1947 (P.L. 1368, No. 542), known
as the "Real Estate Tax Sale Law,"[1] an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
The Tax Collector shall, for tax years beginning on and after
January 1, 2023, grant a request to waive additional charges for real
estate taxes if the taxpayer does all of the following:
Provides a waiver request of additional charges, on a form provided
by the state Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
Attests that a tax notice was not received; and
Provides the Tax Collector in possession of the claim with one
of the following:
A copy of the deed showing the date of real property transfer;
or
A copy of the title following the acquisition of a mobile or
manufactured home subject to taxation as real estate showing the date
of issuance or a copy of an executed lease agreement between the owner
of a mobile or manufactured home and the owner of a parcel of land
on which the mobile or manufactured home will be situated showing
the date the lease commences; and
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
[1]
Editor's Note: See 72 P.S. § 5860.101 et seq.
