[Adopted 10-14-1997 by Ord. No. 2053]
Pursuant to Borough Code 53 P.S. § 46306 of the County
Assessment Codes,[1] whenever there is any construction of or major improvement
to a building or buildings which is not exempt from taxation and such
building is not included in the tax duplicate of the Municipality,
the Council may request the authority responsible for assessments
in Allegheny County to inspect and assess, subject to the right of
appeal and adjustment as provided in the General County Assessment
Law, all taxable property in the Municipality of Monroeville to which
major improvements have been made, whereupon such property shall then
be added to the duplicate and shall be taxable for Municipal purposes
at the same rate as all other taxable property in the Municipality
of Monroeville as the assessed valuation for the proportionate part
of the fiscal year of the Municipality of Monroeville remaining after
the property was improved.
[1]
Editor's Note: Said section was repealed 4-18-2014; see now
8 Pa.C.S.A. § 1306.
When such improvements are made during a month, the interim
assessment shall be computed as having been made on the first of the
next succeeding month.
A discount of 2% is granted on taxes paid by the end of the
month following the month during which the interim assessment was
made. Taxes paid after the end of the second month but before the
fourth month following the month during which the interim assessment
was made shall be paid at face amount thereof. All payments made subsequent
to the fourth month following the month during which the interim assessment
was made shall be subject to a penalty of 10% of the face amount thereof.
