This article shall be known and may be cited as the "Hellertown
Borough Fire Service Appropriations Tax Ordinance."
The following words and phrases, when used in this article,
shall have the meanings ascribed in them in this section, except where
the context or language clearly indicates or requires a different
meaning. Words used in the present tense include the future; the singular
includes the plural and vice versa; masculine shall include the feminine
gender. Use of the term "shall" indicates a mandate and is directory;
"may" implies permissiveness.
PERSON
Every natural individual, partnership, corporation, association,
unincorporated association, firm, enterprise or any other entity whatsoever
which is recognized by law as being subject to the rights and duties
of an individual.
REAL ESTATE
A.
All lands, tenements or hereditaments within this Borough of
Hellertown, including, without limitation, buildings, structures,
fixtures, mines, minerals, oil, gas, quarries, spaces with or without
upper or lower boundaries, trees and other improvements, immovables
or interests which by custom, usage or law pass with a conveyance
or land, but excluding permanently attached machinery and equipment
in an industrial plant.
C.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
The Borough of Hellertown shall give notice of tax liability
to all persons who own real estate against which this tax is levied
at the same time and in the same manner as notice of tax liability
is given with respect to real estate taxation for general Borough
purposes.
The entry of said Fire Service Appropriations Tax in the tax
duplicate and issuance of said duplicate to the Borough Tax Collector
shall constitute the Tax Collector's warrant for the collection
of said tax levied and assessed.
The fire service appropriations tax shall be collected by the
duly appointed Tax Collector of the Borough of Hellertown in the same
manner and at the same time or times as the tax levied against real
estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article.
He shall mark the same "paid" on each duplicate at the name of each
taxable and the date on which payment was made. The Tax Collector
shall transmit said taxes so collected to the Treasurer of the Borough
of Hellertown, by separate statement, at the same time as other taxes
are remitted to said Treasurer. It shall be the duty and responsibility
of said Treasurer to ensure that the taxes so collected are applied
only for the purposes for which they are levied and collected pursuant
to the terms of this article; to wit appropriations to the Dewey Fire
Company, to assist said company in its provision of fire-protection
and -suppression services.