[HISTORY: Adopted by the Borough of Hanover 6-16-1993 by Res. No. 614. Amendments noted where applicable.]
A. 
The Hanover Borough will provide information to the Tax Collector regarding additions to, exonerations from or changes to the tax duplicates. This will represent an authorization to affect tax billings for The Hanover Borough.
B. 
The Borough Office is responsible for tax accounting procedures and will work with the Tax Collector regarding all Borough taxes. Any questions concerning remittance, etc., shall be directed to an employee appointed by the Borough Manager at (717) 637-3877.
C. 
Borough Council will authorize appropriate requests for reimbursements of appropriate expenses, through the Borough Treasurer. Requisitions should be forwarded to:
Hanover Borough
44 Frederick Street
Hanover, PA 17331
The Tax Collector must collect in full all taxes. The Borough will not accept partial payments. Reference: Tax Collector's Manual, Section 10, "Installment Payments," last paragraph, states: "In the absence of a local ordinance or resolution to establish installment payments there is nothing in the law authorizing the Tax Collector to take partial payments. As a convenience to the taxpayer, many Tax Collectors allow complete payment of one or more specific taxes included on a tax bill as a partial payment."
A. 
Any exemptions or exoneration request made by the Tax Collector must contain supporting evidence that taxes were paid in another taxing district, or the taxpayer had insufficient income for the tax year. In the case of death, taxes are exempt.
B. 
Any exemption request made by the Tax Collector must be supported by Exhibit D, except for accidental or incorrect billings which will be documented in periodic exoneration request listings submitted by the Tax Collector. Tax exemption for low-income persons over 62 years of age with an annual income of less than $5,000.
[Added 10-19-1994 by Res. No. 632C; amended 4-16-1997 by Ord. No. 2000]
A. 
Hanover Borough Council shall require the Tax Collector to maintain an interest-bearing account. Reference: Tax Collector's Manual, Section 13, states: ". . .Funds may be deposited in an interest-bearing account before they are paid over to the taxing district. The Tax Collector only serves as trustee of the funds; any interest earned on the tax moneys belongs to the taxing district, not to the Tax Collector. All interest earned should be credited to the proper taxing district and paid over monthly or sooner as the taxing district requires. . ."
(1) 
Interest is to be remitted on a monthly basis using the "Tax Collector's Interest Remittance Form" (Exhibit A).[1]
[1]
Editor's Note: Exhibit A is on file in the Borough offices.
(2) 
All checks should be made payable to the Hanover Borough and forwarded to:
The Hanover Borough Treasurer
44 Frederick Street
Hanover, PA 17331
(3) 
Monthly copies of the bank statement must be attached to the Tax Collector's Interest Remittance Form and forwarded to the Treasurer's office for verification of bank interest.
(4) 
No commission will be paid on interest remitted.
B. 
The Tax Collector may use the Borough's taxpayer identification number if the first line of the bank account the Tax Collector establishes indicates: "The Hanover Borough Tax Account."
The Council of the Borough of Hanover requires remittance at least once a month and/or within one week when collections amount to $10,000 or more. Reference: Tax Collector's Manual, Section 13, states: "At a minimum, the Tax Collector is required to pay over tax receipts to the treasurer of that taxing district on or before the 10th day of every month. The taxing district may require more frequent payments by ordinance or resolution."
A. 
The Council of the Borough of Hanover requires the Tax Collector to submit monthly reports by the 10th day of each month for the previous month's activity. Reference: Tax Collector's Manual, Section 7, "Reports to Taxing Districts," first paragraph, states: "The Tax Collector is required to make periodic reports to the taxing district. These reports are due by the 10th day of each month for the previous month's activity, but can be required more frequently by the taxing district by ordinance or resolution."
(1) 
Separate remittance reports must be completed for each tax year (Exhibit B).[1]
[1]
Editor's Note: Exhibit B is on file in the Borough offices.
(2) 
The Borough maintains its tax accounting at face tax value; therefore, rebate and penalty amounts will be appropriately reflected. The report must show rebate 2% and penalty 10% amounts as applicable. The report should also include the bill number, account number, bill date, date paid, status of payment (discount, par or penalty), beginning and ending balances for each tax by tax year. Reference: Section 7, "Reports to Taxing Districts," second paragraph, states: "The report is to list all taxes collected for the taxing district for the reporting period. It is to list the names of taxpayers and amounts collected from each, including discounts and penalties. It must carry a total of all taxes collected with discounts and penalties for the reporting period."
(3) 
If refunds are applicable in order to appropriately record the same, the gross amount of taxes collected must be reflected on a remittance report. Total refunds issued must be reflected on a separate remittance report with appropriate documentation. The refund total(s) in each column must be indicated with a minus (-) sign. The difference between the two reports should equal the check amount being forwarded.
(4) 
The Borough requires all forms to be signed and dated.
(5) 
One check may be issued for multiple remittance and refund reports for the appropriate month for which the report is being prepared. A separate check should be issued for deposits or refunds for which a report will be prepared for the subsequent month.
(6) 
All remittances should be made payable to The Borough of Hanover and forwarded to the Borough Treasurer at 44 Frederick Street, Hanover, PA 17331.
(7) 
Incomplete or improperly completed remittance reports could delay commission payments.
B. 
In addition to the monthly reports, a quarterly report reflecting year-to-date activity for each tax and each tax year should be submitted with monthly reports. Balances on the monthly reports must agree with balances on year-to-date (quarterly) reports. The Tax Collector will be available to review all reports as needed, but at least quarterly, with taxing district personnel present. These meetings will be held at a time and place agreed upon by all.
[Added 10-19-1994 by Res. No. 632C]
The Council of the Borough of Hanover notes that when a refund is required and the Borough is being requested to do the refund that the Tax Collector prepare the Tax Refund Request Form (Exhibit C).[1] Reference: the Tax Collector's Manual, Section 10, "Errors in Duplicate," first paragraph, states: "If the amount of tax listed on the duplicate is incorrect, the Tax Collector has no authority to correct the error. The Tax Collector must accept in payment the exact amount shown on the duplicate. Refunds of taxes paid in error may be made only by the taxing district. Checks for the amount of refund must be issued directly by the treasurer of the taxing district. The Tax Collector has no authority to make refunds from the tax collection account."
A. 
The Tax Collector signature shall verify to the Borough that the tax was paid and on what basis.
B. 
The Tax Collector shall forward a copy of the request form to the Borough Treasurer and shall retain a copy for their records.
C. 
The Treasurer, upon receipt of the request, will proceed with the refund process.
[1]
Editor's Note: Exhibit C is on file in the Borough offices.
The Tax Collector's compensation shall be set by the Hanover Borough Council in accordance with the Local Tax Collection Law[1] by enactment of an ordinance.
A. 
Commissions will be calculated by the Borough Treasurer based on the remittance reports submitted.
B. 
Remittance reports must be received seven days prior to the scheduled payroll for processing with that payroll.
C. 
The commission schedule for tax year 2014 duplicates (real estate and per capita) is:
[Amended 1-23-2013 by Res. No. 1031]
(1) 
Commission set at $0.25 per capita tax bill collected.
(2) 
Commission set at 0.95% of total real estate tax collected.
D. 
No compensation shall be paid on taxes of which the Tax Collector is exonerated or which are reported to the Tax Claim Bureau.
E. 
This rate of compensation shall apply regardless of whether the taxes are collected during the discount, par or penalty periods.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
A. 
Real estate tax reports will be distributed to the Tax Collector monthly, as close to the 10th of the month as possible.
B. 
Check the report and advise the Borough as soon as possible if there are any discrepancies. Reference: Section 8 of the Tax Collector's Manual, Interim Real Estate Taxes: "All affected taxpayers are to be sent interim tax notices by the Tax Collectors within 10 days after receipt of duplicate additions."
Tax Collectors shall reconcile (settle) balance due on the tax duplicate with the Borough Office in January each year, prior to the release of the succeeding year's tax duplicate. Reference: Tax Collector's Manual, Section 14, under "Settlement of Accounts," states: "A Tax Collector must settle the current year's duplicate before receiving the duplicate for the next year."
A. 
This will be a reconciliation for total only. Liens will not be turned in at this time. Liens will still be filed prior to the end of April each year.
B. 
A letter will accompany an annual summary report asking the Tax Collector to reconcile the tax duplicate total and balance to the Borough's balance due.
C. 
The letter must be signed and returned to the Borough Treasurer, prior to release of the next year's Borough tax duplicate.
D. 
As the reconciliation letter is received from the Tax Collector, the Borough will notify the Assessment Office it is appropriate to release the Borough's tax duplicate for the succeeding year.
A. 
The Tax Collector is required to settle the tax duplicate of the previous year on or before the last working day of April each year. Reference: Tax Collector's Manual, Section 14, "Settlement of Accounts," second paragraph, states: "Settlement must be made before the last day of April of the year following the issuance of the duplicate so the Tax Collector can make a return of all unpaid real estate taxes to the county tax claim bureau. Since any current duplicate must be settled before a new duplicate is issued, settlement for county and municipal taxes usually occurs around the end of the calendar year."
B. 
March's monthly accounting report will be used to settle the accounts considering:
(1) 
Balance due.
(2) 
Lien lists for delinquent real estate taxes will be turned over to the Tax Claim Bureau; copy forwarded to the Treasurer's office.
(3) 
Lien lists for per capita taxes will be turned over to York Adams Tax Bureau[1]; copy forwarded to the Treasurer's office.
[1]
Editor's Note: Per Borough Council agreement, “Berkheimer Associates” was changed to “York Adams Tax Bureau.”
(4) 
The exoneration list of per capita taxes is to be approved by the Hanover Borough Council as required by the Tax Collector, but no later than March each year. This list must include account number, name, bill number, bill date, face amount and reason for exoneration.
(5) 
Lien list and exoneration totals will be deducted from the balance due.
(6) 
Balance remaining represents balance for which the Tax Collector is still responsible, which could include interim billings, balance which have not yet been remitted, etc. A report by tax year and appropriate tax listing the name, bill number, account number and outstanding par amount should be included with the report to verify the remaining balances.
The Tax Collector shall furnish a copy of the annual report submitted to the Department of Community and Economic Development to the Borough of Hanover. Reference: Tax Collector's Manual, Section 7, "Annual Tax Collector Reports," first paragraph, states: "Each elected Tax Collector must file an annual report on forms prepared and furnished by the Department of Community and Economic Development with the Department and with the Clerk of the Court of Common Pleas."
The Tax Collector shall be required to mail old tax billings, collect taxes and deposit all funds received in the manner directed above. This resolution shall not enlarge, restrict or change the duties of the Tax Collector under existing law.
[Added 10-19-1994 by Res. No. 632C]
As recommended and requested by the Hanover Borough Tax Collector, the following settlement dates and cutoffs for collection of same will be followed:
A. 
The previous year's per capita taxes will be submitted for settlement with the January 10th monthly reports.
B. 
All interim billings up to the last day of June for the previous year will be settled with the full billings for the previous tax year.
C. 
All interim billings for July through the last day of December will be submitted for settlement with the next year's full billings.
D. 
The Tax Collector can bill back five years for taxes due by residents responsible for same.