[Adopted 10-21-1996 by Ord. No. 400]
Pursuant to the Local Tax Enabling Act, 53 P.S.
§ 6901 et seq., the Township of South Fayette hereby establishes
the date on which Township real estate taxed are due and collected.
Beginning in 1997, the Treasurer and Tax Collector
of South Fayette are directed to mail the Township real estate tax
bills no later than February 1.
Township real estate taxes will be due at a
discount of 2%, if paid no later than March 31 of the year when due.
Township real estate taxes are due at face amount
by May 31 of the year when due.
If not paid by May 31 of the year due, a penalty
equal to 10% of taxes owed will be added.
The Treasurer and Tax Collector of the Township
of South Fayette are authorized by the Board of Commissioners to take
such action as necessary under the First Class Township Code[1] or any other applicable statute to implement this article.
[1]
Editor's Note: See 53 P.S. § 55101
et seq.
[Added 12-14-2022 by Ord.
No. 6-2022[1]]
A.
As provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7, except as set forth in Subsection B of this § 220-49.1, failure to receive a tax bill notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
B.
Waiver of additional charges pursuant to the Act of Jul. 11, 2022,
P.L. 701, No. 57:[2]
(1)
Pursuant to the Act of Jul. 11, 2022, P.L. 701, No. 57, the
tax collector shall waive additional charges for real estate taxes
beginning in the first tax year after the effective date of the Act
of Jul. 11, 2022, P.L. 701, No. 57, if the taxpayer complies with
all of the following:
(a)
Provides a waiver request of additional charges to the tax collector
in possession of the claim within 12 months of a qualifying event;
(b)
Attests that a notice was not received;
(c)
Provides the tax collector in possession of the claim with one
of the following:
[1]
A copy of the deed showing the date of real property
transfer; or
[2]
A copy of the title following the acquisition of
a mobile or manufactured home subject to taxation as real estate showing
the date of issuance or a copy of an executed lease agreement between
the owner of a mobile or manufactured home and the owner of a parcel
of land on which the mobile or manufactured home will be situated
showing the date the lease commences; and
(d)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
(2)
Requests for waiver of additional charges pursuant to this section
shall be made on a form provided by the Pennsylvania Department of
Community and Economic Development, available upon request from the
Township, which form shall include a space for attestation by the
taxpayer.
(3)
A taxpayer granted a waiver and paying real estate tax as provided
in this subsection shall not be subject to an action at law or in
equity for any additional charge, and any claim existing or lien filed
for an additional charge shall be deemed satisfied.
(4)
A tax collector that accepts a waiver and payment in good faith in accordance with this § 220-49.1 shall not be personally liable for any amount due or arising from the real estate tax that is the subject in the waiver.
(5)
ADDITIONAL CHARGE
QUALIFYING EVENT
(a)
(b)
TAX COLLECTOR
As used in this § 220-49.1, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
For purposes of real property, the date of transfer of ownership.
For purposes of manufactured or mobile homes, the date of transfer
of ownership or the date a lease agreement commences for the original
location or relocation of a mobile or manufactured home on a parcel
of land not owned by the owner of the mobile or manufactured home.
The term does not include the renewal of a lease for the same location.
A tax collector as defined in Section 2 of the Local Tax
Collection Law, 72 P.S. § 5511.2, a delinquent tax collector
as provided in Section 26a of the Local Tax Collection Law, 72 P.S.
§ 5511.26a, the tax claim bureau or an alternative collector
of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101,
et seq., an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against, the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
[2]
Editor's Note: See 72 P.S. 5511.7.
