Township of Marple, PA
Delaware County
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Table of Contents
Table of Contents
[Adopted 2-12-1990 by Ord. No. 90-1]
The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
A written form, prepared by the Township of Marple, signed by the eligible taxpayer stating his intention to pay his tax on an installment basis.
A natural person, not to include a copartnership, association or corporation, who is a homeowner and resident of the Township of Marple, and whose annual household income is less than $15,000 or the annual income designated by the Commonwealth of Pennsylvania for participation in the Real Estate Tax Rebate Program, whichever is greater.
[Amended 11-12-1990 by Ord. No. 90-13]
Title owner of the residence as evidenced by a deed recorded in the Office of the Recorder of Deeds of Delaware County, Pennsylvania.
The income of all persons residing in the residence including earned and unearned income, whether taxable or nontaxable.
The principal place of residence of an eligible taxpayer.
The real estate tax assessed and levied by the Township of Marple.
The Tax Collector of the Township of Marple.
The Township of Marple, Delaware County, Pennsylvania.
An eligible taxpayer, as defined herein, desiring to pay the tax on his residence in installments shall file an election with the Tax Collector, by no later than March 1 of each year or by such date as shall be established by resolution of the Board of Commissioners of Marple Township. Said election shall be accompanied by verification as to the household income of the taxpayer.
Installment payments shall be due as follows:
One-third of the tax assessed and levied shall be due and payable on or before May 7.
One-third of the tax assessed and levied shall be due and payable on or before June 6.
One-third of the tax assessed and levied shall be due and payable on or before August 6.
There shall be no abatement or discount allowed for any tax for which the eligible taxpayer has elected the installment method of payment.
Any installment payment which remains unpaid after the due date shall be delinquent and to each such installment shall be added a penalty of 10%, which shall be collected by the Tax Collector. No further penalties, except as hereinafter provided, shall be added to any installment of taxes, unless one or more installments remain unpaid, and the lands upon which such installments are due are returned under existing laws to the County Commissioners for nonpayment of taxes, or in case a lien for such unpaid installment or installments is filed under existing laws in the Office of Judicial Support, in which case, the additional penalty or interest provided for by such existing return and lien laws shall apply.
Where an eligible taxpayer shall fail to file an election to pay on the installment plan, as hereinbefore provided, his taxes shall become due and payable and be collected as provided in the Local Tax Collection Law,[1] subject to the discounts and penalties provided thereby.
Editor's Note: See 72 P.S. § 5111.1 et seq.