Township of Pine, PA Chapter A148 Collection of Real Estate Taxes

[HISTORY: Adopted by the Board of Supervisors of the Township of Pine 6-7-1993 by Res. No. 433. Amendments noted where applicable.]

GENERAL REFERENCES

Penalty on delinquent real estate taxes — See Ch. 128, Art. V.

Realty transfer tax — See Ch. 128, Art. VI.

Rules and regulations for tax on earned income and net profits — See Ch. A145.

§ A148-1 Regulations and fees established.

The following regulations and administrative fees shall apply to and be imposed upon the collection of real estate taxes by its Township Manager for the Township of Pine and the Pine-Richland School District.

§ A148-2 Preparation fee.

Requests for real estate tax certifications shall be subject to a preparation fee of $12 per certification payable in advance by the party requesting the same.

§ A148-3 Payment by check required.

All payments of real estate taxes tendered to the Township Manager by mail or at the Township's Municipal Building shall be made by check. No cash shall be accepted for such taxes by the Township Manager at the Township's Municipal Building.

§ A148-4 Returned check fee.

Any checks in payment of real estate taxes that are not negotiable or returned or dishonored for the reasons of postdating or insufficient funds shall subject the taxpayer to a returned check fee of $20 so as to compensate the Township of Pine for its effort and expense in processing such returned check. Such fee shall be in addition to any and all other fees, taxes, penalties and interest against the taxpayer.

§ A148-5 Full payment required.

Partial payment of real estate taxes, whether Township portion or school district portion, shall not be accepted by the Township Manager. Any checks tendered in less than the full amount due shall be returned by the Township Manager to the taxpayer.