[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]]
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]]
F.
The County Treasurer's Office has responsibility for
tax accounting procedures and monitoring collections and remittance
of the County's taxes.
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.
