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Township of Lower Frederick, PA
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Part II: General Legislation
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Chapter 149 Taxation
Chapter 149
Taxation
[HISTORY: Adopted by the Board of Supervisors of Lower Frederick Township as indicated in article histories. Amendments noted where applicable.]
Article I
Earned Income and Net Profits Tax
§ 149-1
Statutory authority.
§ 149-2
Title.
§ 149-3
Definitions.
§ 149-4
Imposition of tax.
§ 149-5
Declaration and payment of tax.
§ 149-6
Collection at source.
§ 149-7
Powers and duties of Earned Income and Net Profits Tax Officer.
§ 149-8
Compensation of Officer.
§ 149-9
Suit for collection of tax.
§ 149-10
Interest and penalties.
§ 149-11
Violations and penalties.
§ 149-12
Applicability.
Article II
Per Capita Tax
§ 149-13
Definitions and word usage.
§ 149-14
Imposition of tax.
§ 149-15
Collection by Tax Collector.
§ 149-16
Tax Collector's bond.
§ 149-17
Tax duplicate.
§ 149-18
Expenses of collection.
§ 149-19
Notice of tax.
§ 149-20
Omissions from tax duplicate.
§ 149-21
Powers of Tax Collector.
§ 149-22
Accounting.
§ 149-23
Discount and penalty.
§ 149-24
Duration of tax.
Article III
Realty Transfer Tax
§ 149-25
Short title.
§ 149-26
Authority.
§ 149-27
Definitions.
§ 149-28
Imposition of tax; interest.
§ 149-29
Exempt parties.
§ 149-30
Excluded transactions.
§ 149-31
Documents relating to associations or corporations and members, partners, stockholders or shareholders thereof.
§ 149-32
Acquired company.
§ 149-33
Credits against tax.
§ 149-34
Extension of lease.
§ 149-35
Proceeds of judicial sale.
§ 149-36
Duties of Recorder of Deeds.
§ 149-37
Statement of value.
§ 149-38
Civil penalties.
§ 149-39
Tax to become lien.
§ 149-40
Enforcement.
§ 149-41
Regulations.
Article IV
Tax Certifications
§ 149-42
Fees for tax certifications.
Article V
Duplicate Tax Bills
§ 149-43
Fees for duplicate tax bills.
Article VI
Delinquent Accounts
§ 149-44
Duties of Delinquent Tax Collector.
§ 149-45
Certification of unpaid taxes.
§ 149-46
Authority, bond and compensation of Delinquent Tax Collector.
Article VII
Rescission of Local Services Tax
§ 149-47
through § 149-58. (Reserved)
§ 149-59
Rescission of tax.
Article VIII
Collection of Delinquent Real Estate Taxes
§ 149-60
Statutory authority; appointment of alternative collector.
§ 149-61
Interest rate.
§ 149-62
Charges, expenses and fees.
§ 149-63
Implementation.
Article IX
Tax Credits for Township Fire Department
§ 149-64
Definitions.
§ 149-65
Volunteer service credit program.
§ 149-66
Earned income tax credit.
§ 149-67
Real property tax credit.
§ 149-68
Appeals.
§ 149-69
Severability.
§ 149-70
Effective date.
Article X
Earned Income and Net Profits Tax for Open Space Purposes
§ 149-71
Incorporation of statutes.
§ 149-72
Imposition of tax.
§ 149-73
Declarations, returns and payment of tax.
§ 149-74
Collection at source.
§ 149-75
Tax Officer.
§ 149-76
Interest and penalties for late payment; suit for collection.
§ 149-77
Violations and penalties.
§ 149-78
Repealer; interpretation.
§ 149-79
Severability.
§ 149-80
Effective date.