[Ord. 18, 12/21/1970; as amended by Ord. 46, 2/5/1998]
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., (1982), as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
[Ord. 18, 12/21/1970; as amended by Ord. 46, 2/5/1998]
The word "resident," as used in this Part, shall mean every
adult 18 years of age or older who lives within the Township.
[Ord. 18, 12/21/1970; as amended by Ord. 46, 2/5/1998]
Every resident shall pay $5 for the present calendar year and
each year hereafter; provided, however, the tax hereby imposed shall
not be levied upon any resident as follows:
A.
Persons who are 18 years of age on April 15 of the tax year.
B.
Single persons whose total gross income from all sources amount to
$5,000 or less during the tax year.
C.
Married persons whose joint gross income from all sources totals
$10,000 or less during the tax year. Married persons must file separate
exoneration requests. Income is to be added together to determine
eligibility.
D.
Persons who are members of the Armed Forces of the United States
on active duty may be exonerated. It is permissible for a spouse,
parent or guardian to apply for exoneration for service personnel
if they are not available to do so themselves.
E.
Students enrolled on a full-time basis in any institution of learning.
[Ord. 18, 12/21/1970; as amended by Ord. 46, 2/5/1998]
All taxes, interests, costs and penalties imposed by this Part
shall be collected by the Township tax collector.
[Ord. 18, 12/21/1970; as amended by Ord. 46, 2/5/1998]
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 his 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 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 attorneys' 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.
