[Ord. 7, 3/3/1959; as revised by Ord. 119, 4/14/1998]
This Part is enacted under authority of the Local Tax Enabling Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6901 et seq., as hereafter amended, supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 7, 3/3/1959; as revised by Ord. 119, 4/14/1998]
The word "resident" as used in this Part shall mean every adult 18 years of age or older who lives within the Township.
[Ord. 7, 3/3/1959; as revised by Ord. 119, 4/14/1998]
Every resident shall pay $5 for the present calendar year and each year hereafter; provided, the tax hereby imposed shall not be levied upon any resident whose total income during the taxable year is any figure less than or equal to $5,000.
[Ord. 7, 3/3/1959; as revised by Ord. 119, 4/14/1998]
All taxes, interests, costs and penalties imposed by this Part shall be collected by the Township Tax Collector.
[Ord. 7, 3/3/1959; as revised by Ord. 119, 4/14/1998]
1. 
Enforcement Notice.
A. 
If it appears to the Township that a violation of this Part has occurred, the Township shall initiate enforcement proceedings by sending an enforcement notice as provided in this Section.
B. 
The enforcement notice shall be sent to the violator and, if applicable, the owner of record of the parcel on which the violation has occurred, to any person who has filed a written request to receive enforcement notices regarding that parcel and to any other person requested in writing by the owner of record.
C. 
An enforcement notice shall state at least the following:
(1) 
The name of the violator and, if applicable, the owner of record and any other person against whom the Township intends to take action.
(2) 
The location of the violation and, if applicable, the property in violation.
(3) 
The specific violation with a description of the requirements which have not been met, citing in each instance the applicable provisions of this Part.
(4) 
The date before which the steps for compliance must be commenced and the date before which the steps must be completed.
(5) 
That the recipient of the notice has the right to appeal to the Board of Supervisors within a period of 10 days.
(6) 
That failure to comply with the notice within the time specified, unless extended by appeal to the Board of Supervisors, constitutes a violation, with possible sanctions clearly described.
2. 
Enforcement Remedies.
A. 
Any person, partnership or corporation who or which has violated or permitted the violation of the provisions of this Part or who fails or refuses to pay the tax or to render accurate information to an assessor concerning his residence or age shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township, pay a judgment of not more than $600 plus all court costs, including reasonable attorney fees incurred by the Township as a result thereof. No judgment shall commence or be imposed, levied or payable until the date of the determination of a violation by the district justice. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable rules of civil procedure. Each day that a violation continues or each Section of this Part which shall be found to have been violated shall constitute a separate violation.
B. 
Nothing contained in this Section shall be construed or interpreted to grant to any person or entity other than the Township the right to commence any action for enforcement pursuant to this Section.
C. 
District justices shall have initial jurisdiction over proceedings brought under this Section.