[Adopted 12-20-1995 by Res. No. 95-20]
A. 
The County Commissioners annually establish taxes and rates to be levied.
B. 
The County's Assessment Office establishes assessed values of all real estate property within the County.
C. 
The Assessment Office provides tax duplicates and notices of additions to and notices of exonerations from the tax rolls to the Tax Collectors which represent authorization to effect tax collection for the County.
[Amended 2-8-2017 by Ord. No. 2017-01]
D. 
The County will not provide electronic tax duplicate information for the following year to any Tax Collector or municipality who does not provide monthly detailed reports for the immediately preceding twelve-month period and a lien list in the approved electronic format as designated by the County.
[Added 2-8-2017 by Ord. No. 2017-01[1]]
[1]
Editor's Note: This ordinance also redesignated former Subsections D, E and F as Subsections F, G and H, respectively.
E. 
The County will print envelopes and pay the costs related thereto, as well as the cost for mailing all tax bills directly to every taxable whose name appears on the duplicate unless the Tax Collector notifies the County, in writing, of the Tax Collector's election to mail all tax bills directly to every taxable whose name appears on the duplicate, in which case it shall be the responsibility of the Tax Collector to mail said bills and the County will reimburse the Tax Collector $0.06 per bill mailed by the Tax Collector. In either event, the municipal taxing district will be assessed one-half of the costs related to printing of and postage for said envelopes. The election of the Tax Collector to mail all tax bills directly to every taxable whose name appears on the duplicate must be received by the County no later than January 15 of the tax year.
[Added 2-8-2017 by Ord. No. 2017-01[2]]
[2]
Editor's Note: This ordinance also redesignated former Subsections D, E and F as Subsections F, G and H, respectively.
F. 
The County Treasurer's Office has responsibility for tax accounting procedures and monitoring collections and remittance of the County's taxes.
G. 
A resolution by the County Commissioners September 27, 1989, requires joint bidding (all taxing districts) for bonds of local Tax Collectors.[3]
[3]
Editor's Note: See Art. I, Bonding of Tax Collector, of this chapter.
H. 
The bond and loyalty oath affidavit for each Tax Collector must be filed in the office of the York County Clerk of Courts prior to delivery of any tax duplicates or documentation to the Tax Collector for tax collection.
A. 
All taxes must be paid in full. Partial payments are not authorized.
B. 
Bankruptcy actions. When a bankruptcy court determines that only a partial amount of the real estate taxes due may be paid, the Tax Collector shall accept the amount received (if received with appropriate notice) and apply the amount to the taxes due.
C. 
Any tax balance remaining at the time of settlement for a particular tax year shall be turned over to the York County Tax Claim Bureau for further collection proceedings.
[Amended 2-8-2017 by Ord. No. 2017-01]
(1) 
The lien list shall be provided in paper or the approved electronic format as designated by the County. The County will not provide an electronic tax duplicate for the following year for any Tax Collector who does not provide monthly detailed reports for the immediately preceding twelve-month period and a lien list in the approved electronic format as designated by the County.
D. 
Taxes will be collected on both the initial annual tax notice and any interim tax notices, as follows:
(1) 
Two-percent discount on the face amount of the tax if the tax is paid within two months after the date of the tax notice.
(2) 
The face amount is paid during the two months following the end of the discount period.
(3) 
A penalty of 10% is added to the face amount for all taxes not paid within four months after the date of the notice.
[Amended 12-31-1997 by Ord. No. 1997-09]
72 P.S. § 5020-518.1 requires a taxing authority to escrow 25% of any tax paid in protest. The following procedures shall be followed to implement those provisions:
A. 
A taxpayer, when paying the real estate tax on a property in which the assessment is being appealed, shall notify the Tax Collector, in writing, that the payment is under protest. The Tax Collector shall forward a copy of the protest letter to the County Treasurer indicating thereon the amount of the tax paid. The Tax Collector shall remit to the County Treasurer a separate check for 25% of the protested amount.
B. 
The County Treasurer shall issue a receipt for the protested amount paid and shall deposit the payment in the County of York Tax Appeals Escrow Account.
C. 
The County Assessment Office, upon adjudication of the appeal, shall notify the County Treasurer, by a court stipulation or order, of the disposition of the funds held in escrow.
D. 
The County Treasurer, in cooperation with the County Controller, shall distribute the funds in escrow in accordance with the provisions of the court stipulation or order.
A. 
A taxpayer who disputes the assessed value placed on a parcel by the Assessment Office may appeal the assessed value to the County Board of Assessment and Appeals. If a taxpayer exhausts his remedy with the local assessment appeals board, the taxpayer may appeal the real estate assessment to the Court of Common Pleas.
B. 
The Court may issue a court stipulation in the appeals case, which may require credit(s) on taxes or refund(s) of the current and/or future year(s) because of a reduction in the assessment of record. Such refunds or credits shall be recorded and implemented after consideration of the payment history (whether paid at discount, face or penalty) for the period involved.
Taxes are collected by duly elected/appointed Tax Collectors in accordance with the Local Tax Collection Law, 72 P.S. § 5511.1 et seq., and the various municipal codes.
A. 
Interest-bearing accounts are to be established for the deposit of County tax revenues as long as it is financially beneficial to the County. Interest earned thereon shall be turned over to the County on a quarterly basis, when practical, but not less than annually. No compensation will be paid on any interest remitted.
B. 
Tax Collectors shall establish an interest-bearing account for deposit of County tax moneys until transmitted to the County, unless not economically prudent.
C. 
A Tax Collector may not retain any of the interest earned on an account. If the account is established with "County of York" on the first line of the account description, Tax Collectors are permitted to the use the County's federal identification number on the account in order to avoid the interest being charged to a Tax Collector's personal income tax obligations.
The County requires remittance at least once a month on or before the 10th day of every month and/or within one week when collections amount to $10,000 or more.
A. 
Compensation is set by the Board of County Commissioners in accordance with the Local Tax Collection Law (72 P.S. § 5511.36a). Any changes to the compensation must be made prior to the 15th day of February of the year of the municipal election where the office is filled.
B. 
Upon receipt of remittances to the County, Tax Collectors are paid compensation semimonthly (15th and last day of each month), utilizing the County's payroll system to expedite payments.
C. 
Because of rulings from the Social Security Administration and Internal Revenue Service, on each compensation payment the County withholds the equivalent of an employee share and pays the equivalent of an employer share of social security taxes.
D. 
This policy is in no way intended to construe Tax Collectors as County employees.
[Amended 2-8-2017 by Ord. No. 2017-01]
The cost of postage and printing any notice required by the Local Tax Collection Act[1] shall be paid by the taxing districts upon the submission of detailed receipts for the same.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
A. 
On or before January 15 of each and every year, or, in the event the County is closed for business on the 15 of January, the first immediately following business day, each Tax Collector shall settle all tax duplicates for any and all previous years with the County Treasurer's Office.
[Amended 2-8-2017 by Ord. No. 2017-01]
B. 
Settlement with Tax Collectors leaving office prior to the completion of a term will be conducted at the time of resignation. Uncollected taxes and a duplicate will be turned over and charged to the incoming Tax Collector.