[1]
Editor's Note: Former Part 7, Per Capita Tax, adopted by Ord.
2177, 4/12/2011, was repealed by Ord.
No. 2021-2325, 3/9/2021.
[Ord. No. 2022-2354, 10/11/2022]
1.
ADDITIONAL CHARGE
BOROUGH
LOCAL TAX COLLECTION LAW or LTCL
QUALIFYING EVENT
A.
B.
TAX COLLECTOR
For the purposes of this Chapter 24 (Taxation, Special), Part 7 (Real Estate Taxes), the following shall apply:
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.
The Borough of Phoenixville, Chester County, Pennsylvania.
72 P.S. § 5511.1 et seq., as amended.
For purposes of real property, the date of transfer of ownership.
For purposes of 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 mobile or manufactured home on a parcel
of land not owned by the owner of the mobile or manufactured home.
The term does not include the renewal of a lease for the same location.
A tax collector as defined in Section 5511.7 of the LTCL.[1]
[1]
Editor's Note: See 72 P.S. § 5511.7.
2.
All other terms contained in the LTCL shall apply to this Part 7
as defined therein.
[Ord. No. 2022-2354, 10/11/2022]
1.
The Borough Tax Collector shall waive additional charges for real
estate taxes for a taxpayer, where such taxpayer provides the Tax
Collector with all of the following:
A.
Provides a waiver request of additional charges to the Tax Collector
in possession of the claim within 12 months of a qualifying event;
B.
Attests that a notice of the real estate tax was not received;
C.
Provides the Tax Collector in possession of the claim with one of
the following:
(1)
A copy of the deed showing the date of real property transfer;
or
(2)
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
D.
Pays the face value amount of the tax notice for the real estate
tax with the waiver request to the Tax Collector.
