Borough of Trappe, PA
Montgomery County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Trappe as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 300.
[Adopted 1-5-1988 by Ord. No. 249 (Part 3, Ch. 1, Sec. 3-1001, of the 1987 Code); amended in its entirety 2-15-2013 by Ord. No. 423]
A. 
The rate of compensation of the Borough's Tax Collector for the collection of taxes for which he is the designated Tax Collector shall be 5% of those taxes collected.
B. 
Effective for the Tax Collector term beginning January 1, 2014, the rate of compensation for the Borough's Tax Collector for collection of those taxes for which the Tax Collector is the designated collector is as follows:
(1) 
Two dollars and fifty cents per tax bill in the initial tax duplicate plus $2.50 for each interim bill, not to exceed 5% of the total taxes collected, per annum.
(2) 
For the collection of Borough taxes, the Tax Collector shall be allowed reimbursement for 100% of bonding, 50% of postage printing and supplies and 33.33% of post office box rental expense.
[Adopted 11-7-1995 by Ord. No. 309 (Part 3, Ch. 1, Sec. 3-1004, of the 1987 Code); amended in its entirety 2-15-2013 by Ord. No. 423]
The Borough of Trappe hereby appoints the locally elected Tax Collector as a municipal officer authorized to provide tax certifications upon request by the public and hereby authorizes said Tax Collector to assess, collect and retain compensation for providing such services or such fees as the Borough Council shall approve by ordinance.
There shall be a fee for preparing and providing by mail or otherwise a real estate tax certification for any single tax parcel within the Borough of Trappe, not less than $5 per year nor more than $15 for a multiple tax year certification and which fee shall be assessed and collected by the Borough Tax Collector and retained by the Tax Collector for providing such services. Effective for the Tax Collector term beginning January 1, 2014, the fee for preparing and providing by mail or otherwise a real estate tax certification for any single tax parcel within the Borough of Trappe shall be $25 for up to four years of certification.
There shall be a fee of $5 per year for furnishing and providing, by mail or otherwise, information pertaining to real estate tax data, where no tax certification is requested, including, but not limited to, tax duplicates, for any single tax parcel within the Borough of Trappe. A charge of $2 shall be charged for processing of tax invoices for lenders or bills of memorandum. The fee shall be assessed, collected and retained by the Borough Tax Collector for providing such service.
Effective for the Tax Collector term beginning January 1, 2014, there shall be a fee for reimbursement of charges incurred by the Tax Collector for insufficient funds. The fee shall be assessed, collected and retained by the Borough Tax Collector directly against the taxpayer at the cost incurred by the Tax Collector.
[Added 10-4-2017 by Ord. No. 438]
Effective for the Trappe Borough real estate bills issued on or after January 1, 2017, the Tax Collector shall be permitted to round real estate tax bills to the extent that the Tax Collector is permitted to round the Montgomery County real estate tax bills.