This article shall be known and may be cited
as the "Tax Collector Ordinance."
The following words and phrases, when used in
this article, shall have, unless the context clearly indicates otherwise,
the meanings given to them in this section:
ACT
The Local Tax Collection Law, 72 P.S. § 5511.1
et seq.
DUPLICATE
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
POST-FISCAL-YEAR INSTALLMENT PERIOD
An installment period established in the ordinance or resolution
imposing the tax levy for any year which ends subsequent to December
31 of the year of the tax levy.
TAX COLLECTOR
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
TAXES
The definition contained in Section 2 of the Local Tax Collection
Law, 72 P.S. § 5511.1.
This section shall apply only in the event the
Board authorizes the installment method for the payment of the tax
in the ordinance or resolution imposing the tax levy.
A. The tax collector shall honor, to every taxpayer subject
to the tax levy for any tax year, every taxpayer's election and payment
of the tax in equal installments.
B. The payment by a taxpayer of the entire amount equal
to the entire tax levied divided by the number of installments specified
on or before the end of the first installment period shall conclusively
evidence that the taxpayer has elected to pay the tax on the installment
plan as provided herein.
C. The entire amount of each installment must be made
on or before the end of the time period established for each installment.
D. The number of installment periods for any tax shall
be as established by the Board in the ordinance or resolution imposing
the tax levy. In the event the Board does not establish the number
of installment periods in the ordinance or resolution imposing the
tax levy, there shall be four equal installments of 25% for the year
of the tax levy.
E. Each installment period shall be as established by
the Board in the ordinance or resolution imposing the tax levy. In
the event the Board does not establish the dates of each installment
period in the ordinance or resolution imposing the tax levy, the dates
of each installment period are hereby established as follows:
(1) The first installment period shall commence on the
date established as the beginning of the discount period and end on
the date established as the end of the discount period for the payment
of the entire amount of said tax, i.e., currently from the date of
the tax notice to two months after the date of the tax notice.
(2) The second installment period shall commence on the
date established as the end of the discount period for the payment
of the entire amount of said tax, i.e., currently two months after
the date of the tax notice, and end on June 30 of the year of the
tax levy.
(3) The third installment period shall commence on July
1 and end on August 30 of the year of the tax levy.
(4) The fourth installment period shall commence on September
1 and end on October 30 of the year of the tax levy.
In the event that the Board establishes a post-fiscal-year
installment period in the ordinance or resolution imposing the tax
levy, and a taxpayer subject to the tax levy and payment of the tax
who elected to make payment on the installment method fails to make
payment of the entire amount of the installment by December 31 of
the year of the tax levy (nondelinquent installment taxpayer), the
tax collector shall continue to collect from the nondelinquent installment
taxpayer the entire amount of the installment from the period beginning
January 1 and ending on the date of the deadline of the post-fiscal-year
installment period.
The tax collector shall keep a record of all
moneys collected by the tax collector as taxes under the authority
of any tax duplicate in the possession of the tax collector.
The tax collector shall pay over to the Township
Treasurer all moneys collected as taxes on or before the date set
as the deadline for every tax collector periodic report and take a
receipt from the Township Treasurer for the same.
The Board hereby appoints the tax collector
as the delinquent tax collector. The Board hereby confers all powers
granted by statute and imposes all obligations imposed by statute
upon the delinquent tax collector relating to the payment and collection
of said taxes upon delinquency.