[HISTORY: Adopted by the Board of Supervisors of the Township of West Manchester 11-14-1991 by Ord. No. 91-11. Amendments noted where applicable.]
Taxation — See Ch. 125.
This chapter shall be known and may be cited as the "West Manchester Township Tax Collector Ordinance."
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:
- Every natural person, association or corporation.
- The Township of West Manchester, York County, Pennsylvania.
- The duly appointed and acting Treasurer of the Township of West Manchester, York County, Pennsylvania.
Throughout this chapter, the singular shall include the plural, and the masculine shall include the feminine and neuter.
The Tax Collector shall be the collector of all real estate taxes, together with municipal assessments as may be designated by the Township from time to time, levied within the Township 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.
The Tax Collector shall deposit all taxes collected in an interest-bearing account in the name of West Manchester Township, which account shall be maintained at a banking institution designated by the Township. All such deposits shall be made within 24 hours of the close of each day's business. The Tax Collector shall provide the Treasurer with a written statement of each deposit.
The Tax Collector shall, on or before the 10th day of each month, provide the Treasurer with a true, verified statement in writing, for all taxes collected during the previous month. 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.
The monthly statement shall be submitted to the Treasurer on a Tax Collector's report form provided by the Township. The Tax Collector shall also use this form to differentiate between real estate taxes and municipal assessments. All municipal assessments of $1 or less shall not be billed.
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 15th day of January of each year. The annual statement shall be submitted to the Treasurer on the annual report form provided by the Township.
Within 60 days after the close of each calendar year, the Tax Collector shall file an annual report with the Department of Community Affairs, the Clerk of Courts of the Court of Common Pleas of York County, Pennsylvania, and the Township. The annual report shall be prepared on the forms furnished by the Department of Community Affairs.
The Tax Collector shall provide written tax certifications concerning the payment or nonpayment of West Manchester Township real estate taxes upon request by the public.
The duly elected Tax Collector of West Manchester Township shall receive a commission of $0.40 for each tax notice prepared by him or pursuant to his direction; provided, however, that the amount paid to the Tax Collector shall not exceed 5% of the amount collected.
[Amended 2-11-1993 by Ord. No. 93-03]
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.
Each time the Tax Collector provides a certification of payment or nonpayment of West Manchester Township real estate taxes, the Tax Collector may assess, collect and retain, to cover costs and expenses, a fee of $25 for each such certification provided.
[Amended 3-26-1998 by Ord. No. 98-04; 4-25-2013 by Ord. No. 13-02; 1-23-2014 by Ord. No. 14-02]
Editor's Note: Section 2 of this ordinance provided that it shall become effective April 1, 1998.
Each time the Tax Collector provides a duplicate tax bill to any person, the Tax Collector may assess, collect and retain, to cover costs and expenses of the preparation of the duplicate tax bill, a fee not to exceed $5 for each such duplicate tax bill produced and provided upon the request of any person.
[Added 3-25-2004 by Ord. No. 04-05]
Each time the Tax Collector is required to process a returned check, the Tax Collector may assess, collect and retain, to cover costs and expenses, a fee not to exceed $20 for each such returned check.
[Added 1-22-2015 by Ord. No. 15-01]
Each time the Tax Collector provides a duplicate receipt evidencing payment of taxes to any person, the Tax Collector may assess, collect and retain, to cover costs and expenses of the preparation of the duplicate receipt for payment of taxes, a fee not to exceed $5 for each such duplicate receipt for payment of taxes and provide upon the request of any person.
[Added 1-22-2015 by Ord. No. 15-01]