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