[HISTORY: Adopted by the Borough Council of the Borough of
Dover 2-3-1997 by Ord. No. 97-1. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 143.
This chapter shall be known and may be cited as "Dover Borough
Tax Collector Ordinance."
A.
BOROUGH
PERSON
TREASURER
The following words and phrases, when used in this chapter, shall
have the meanings ascribed to them in this section, except in those
instances where the context clearly indicates a different meaning:
The Borough of Dover, York County, Pennsylvania.
Every natural person, association or corporation.
The duly appointed and acting Treasurer of the Borough of
Dover, York County, Pennsylvania.[1]
B.
Throughout this chapter, the singular shall include the plural, and
the masculine shall include the feminine and neuter.
A.
The Tax Collector shall be the collector of all real estate taxes
and Local Tax Enabling Act[1] taxes, together with municipal assessments as may be designated
by the Borough from time to time, levied within the Borough by the
authorities empowered to levy taxes. The Tax Collector shall, in addition
to the powers, perform all the duties and be subject to all the obligations
and responsibilities for the collection of such taxes as are now vested
in, conferred upon or imposed upon tax collectors by law.
[1]
Editor's Note: See 53 P.S. § 6901 et seq.
B.
The Tax Collector shall, on a regular and timely basis, provide the
Treasurer with a true, verified statement, in writing, for all taxes
collected during the period.
(1)
Such statement shall set forth the names of the taxable person, the
amount collected from each person, the discounts granted or penalties
assessed to each person, if any, and the total amount of taxes received,
discounts granted and penalties applied.
(2)
The statement shall be submitted to the Treasurer on a Tax Collector's
report form provided by the Borough. The Tax Collector shall also
use this form to differentiate between real estate taxes, other taxes
and municipal assessments.
C.
The Tax Collector shall prepare an annual statement summarizing the
taxes collected for the year. The annual statement shall be submitted
to the Treasurer on or before the 31st day of January of each year.
The annual statement shall be submitted to the Treasurer on the Annual
Report form provided by the Borough. All municipal assessments of
$1 or less shall not be billed.
D.
Within 60 days after the close of each calendar year, the Tax Collector
shall file an annual report as required by law.
E.
The Tax Collector shall provide written tax certifications concerning
the payment or nonpayment of Dover Borough real estate taxes upon
request by the public.
A.
The duly elected Tax Collector of Dover Borough shall receive a commission
of 2.7% of the amount collected for the collection of real estate
taxes, Local Tax Enabling Act taxes and municipal assessments.
[Amended 12-5-2005 by Ord. No. 2005-10]
B.
In addition to the aforesaid compensation, the Tax Collector shall
be paid actual and necessary expenditures for printing, postage, books,
blanks, forms and other like items.
C.
The Tax Collector may assess, collect and retain, as compensation
for providing certification of payment or nonpayment of Dover Borough
real estate taxes, a fee of $25 for each such certification provided.
In addition, the Tax Collector may charge a fee of $5 for each "information
in lieu of bill" provided and a fee of $25 for all returned checks.
[Amended 5-7-2001 by Ord.
No. 2001-2; 7-12-2010 by Ord. No. 2010-1; 3-4-2019 by Ord. No. 2019-01]
[Added 1-7-2002 by Ord.
No. 2002-1]
A.
The Borough Council of Dover Borough, York County, Pennsylvania,
hereby appoints the elected Tax Collector as the collector of delinquent
taxes in Dover Borough.
B.
The delinquent tax collector so appointed shall have the same powers,
rights, privileges, duties and obligations as set forth in 24 P.S.
§ 6-686 of the Public School Code of 1949.
