Borough of West Mifflin, PA Article XI Additions and Revisions to Realty Tax Duplicates

[Adopted 2-17-2004 by Ord. No. 1131]

§ 260-87 Notification of issuance of building and occupancy permits.

A. The Borough Building Inspector shall advise the Borough Tax Collector, Borough Secretary and the West Mifflin Area School District Business Manager of the issuance of all building permits and occupancy permits for new construction and improvements.

B. The Borough Secretary shall notify the Allegheny County Office of Property Assessments of the issuance of building and occupancy permits for new construction and improvements.

§ 260-88 Additions and revisions to duplicates; reassessed property taxable.

Whenever, in the Borough, there is any construction of a building or buildings not otherwise exempt as a dwelling after Council has received the duplicates of the assessment of the Borough taxes, and the building is not included in the tax duplicate of the Borough, the authority responsible for assessments for the Borough shall, upon the request of the Borough, direct the assessors of the Borough to inspect and reassess, subject to the right of appeal and adjustments provided by the Act of Assembly under which assessments are made, all taxable property in the Borough to which major improvements have been made after the original duplicates were prepared and to give notice of such assessments within 10 days to the authority responsible for assessments, the Borough and the property owner. The property shall then be added to the duplicate and shall be taxable for Borough purposes at the reassessed valuation for that proportionate part of the fiscal year of the Borough remaining after the property was improved. Any improvement made during the month shall be computed as having been made during the first of the month. The Borough shall forward a certified copy of the additions or revisions to the duplicate to the Borough Tax Collector, together with its warrant for collection of the same, and, within 10 days thereafter, the Borough Tax Collector shall notify the owner of the property of the taxes due the Borough.

§ 260-89 Procedure for additions and revisions to duplicates.

The Borough and its appropriate officers are directed to take all steps necessary to add and revise the duplicates in accordance with the Borough Code, Section 1306, 53 P.S. § 46306, and to coordinate with the Allegheny County Office of Property Assessments to provide for all interimly assessed property to be added to or revised upon the Borough of West Mifflin real estate tax duplicates for the calendar year and to make such property taxes for Borough purposes at the reassessed valuation for that proportionate part of the calendar year of the Borough remaining after property was newly constructed or improved.