Borough of Carlisle, PA Article III Delinquent Tax Collector

[Adopted 1-7-2003 by Ord. No. 1961, approved 1-10-2002]

§ 66-3 Short title.

This article shall be known and may be cited as the “Delinquent Tax Collector Appointment Ordinance of the Borough of Carlisle.”

§ 66-4 Legislative intent and applicability.

The background of this article and the legislative intention of the Borough Council of the Borough of Carlisle in enacting it are as follows:

A. The Borough of Carlisle is a municipal borough, organized and existing under the laws of the Commonwealth of Pennsylvania.

B. The General Assembly of the Commonwealth of Pennsylvania enacted the Local Tax Collection Law, Act of May 25, 1945, P.L. 1050, § 1 et seq., 72 P.S. § 5511.1 et seq.

C. In particular, the General Assembly of the Commonwealth of Pennsylvania amended the Local Tax Collection Law by the Act of December 20, 2000, P.L. 735. No. 104, § 5, 72 P.S. § 5511.26A, whereby, by ordinance, the Borough Council must appoint a Delinquent Tax Collector.

§ 66-5 Appointment of Delinquent Tax Collector; compensation.

[Amended 12-14-2005 by Ord. No. 2048, approved 12-14-2005]

The Borough Council appoints the duly elected or appointed Tax Collector of the Borough of Carlisle as a Delinquent Tax Collector, who shall act in accordance with and shall have all of the powers, rights, privileges, duties and obligations under applicable law. The Delinquent Tax Collector shall be compensated as provided by the Borough Council.