[Amended 3-16-1999 by Ord. No. 1094]
A fee in the amount as established from time to time by resolution
of Borough Council is to be collected by the Tax Collector of the
Borough of West Mifflin for the issuance of a certification of payment
of real estate taxes. The fee is applicable to each request, regardless
if there are two different requests on the same property.
The aforesaid fee is based on cost incurred by the Tax Collector
in preparing and issuing the said certification of payment of real
estate taxes, and, from time to time, the Council of the Borough of
West Mifflin may increase or decrease said fee by motion to reflect
the cost incurred in preparing and issuing the certification of payment
of real estate taxes.
The elected Tax Collector shall do the following:
A. Review the tax receipt book or tax duplicates to determine the payment
status of the realty tax.
B. Prepare and draft a tax receipt certification, which shall indicate
the realty tax year, the amount paid and the date paid.
C. Any year upon which realty taxes were not paid will be clearly marked
or indicated that realty taxes for said year are due and payable,
together with penalty and interest.
D. The elected Tax Collector shall sign the tax receipt certification,
and said signature shall act as a verification that the information
contained thereon is an accurate reflection of the tax duplicates
on record with the Borough of West Mifflin.
E. Tax certification shall be given by the elected Tax Collector for
only a period of three prior years from the date of request. Unpaid
realty tax for years prior to said three years are recorded in the
Prothonotary's office of Allegheny County.
In the event that the elected Tax Collector's services
are utilized, then the elected Tax Collector shall keep the hard costs
incurred by the elected Tax Collector in collecting the data and issuing
said certification, which may include reimbursement of salaries and
wages paid by the elected Tax Collector to employees of the elected
Tax Collector's office for time expended in collecting said data;
provided, however, the elected Tax Collector shall not be entitled
to any additional compensation other than actual costs incurred, nor
shall said reimbursement of costs be in excess of the fee imposed
by the Borough, regardless of the amount of costs incurred by the
Tax Collector.