[Adopted 12-20-2018 by Ord. No. 18-12]
This Part shall be designated as the "Fire Hydrant Tax Ordinance."
For the purpose of paying for the placement of fire hydrants and their maintenance, a tax is hereby levied upon the assessed value of all real estate abutting upon highways, streets, roads, alleys or portions thereof, within 780 feet of any public fire hydrant in the Township of Jackson, Butler County, Pennsylvania.
The tax so levied shall be 0.5 mil (5 cents per $100 of assessed value) of the assessed value of the property heretobefore described annually.
Assessment value of the property shall be based upon assessment for county purposes; provided, however, that no such assessment shall be levied against any farmland, any land used as an aviation field or against other property in the district not benefitted thereby.
The tax levied hereby shall be collected in the same manner as other Township taxes levied under authority of the Second-Class Township Code. The Township Tax Collector shall receive the same commission rate as on the Township tax collected. The Township Treasurer shall receive all such assessments collected for fire protection, and keep the same amount in separate accounts, and shall pay the same out only upon order signed by the Chairman of the Board of Supervisors, attested by the Township Secretary. The Township Treasurer shall make a report to the auditors of the Township annually.
The tax levied shall be due according to the following schedule:
A. 
For public fire hydrants existing and activated as of January 1, 2019, the tax herein shall be effective for the year 2019 and thereafter.
B. 
Any public fire hydrant benefiting property subject to the tax completed prior to May 1 of any tax year shall be subject to the tax for that year and annually thereafter.
This Part shall be effective 30 days after adoption.
The validity of any present resolution or ordinance or part of any resolution or ordinance providing for or relating to the imposition, levy, or collection of any other tax imposed by the Township or any ordinance or resolution which may under even date herewith or may hereinafter by passed by or approved the Jackson Township Board of Supervisors shall not be affected or impaired or otherwise contradicted or diminished by anything contained in this Part.