[Adopted 7-9-1997 by Ord. No. 1374 (Ch. 126, Art. X, of
the 1977 Code)]
The Borough Manager or his designee is hereby directed to notify
the County Assessor's Office or other authority responsible for
the assessment of property in the Borough of the construction of a
building or buildings not otherwise exempt from tax in the Borough
for the purposes of having said building and the property where it
is situate reassessed.
Upon reassessment, any said property shall be added to or revised
on the tax duplicate and shall be taxable for Borough purposes for
the proportionate part of the fiscal year remaining after the property
was so improved by reason of the construction of the building. The
entire improvement of new construction shall generally be measured
at and from the time of occupancy and occupancy occurring during a
month shall be treated as occurring on the first day of the following
month.
A certified list of additions and revisions will be furnished
by Borough Council to the Collector, together with their warrant for
collection. Within 10 days, the Tax Collector shall notify the property
owner of the taxes due the Borough.
