After the public meeting provided for in Section 702 of the
charter in regard to the proposed annual financial plan and on or
before the thirty-first of December of each year, the Council shall,
by ordinance, with or without amendment, adopt the operating and capital
budgets which shall become effective immediately upon adoption and
which shall constitute a levy of the taxes therein proposed. If the
Council shall fail to adopt such budgets by such date the amounts
levied for the then current fiscal year shall be deemed adopted for
the ensuring fiscal year on a month to month basis until such time
as the Council adopts the budget for the ensuring fiscal year.
Collections of real estate taxes shall be directed and supervised
by the Finance Director who shall exercise the powers and perform
the duties exercised and performed pursuant to law prior to January
5, 1976, by the Treasurer and all other officers, departments, boards,
commissions of the Township, in the determination, receipt and collection
of taxes due the Township, and such other powers and duties as may
be imposed or conferred upon it by the charter or by ordinance.
Until such time as the General Assembly shall provide uniform
laws on rates of taxation which apply to a municipality with a home
rule charter, the Township shall continue to be subject to the limitations
on the rates of taxation which apply to townships of the first class.
[Ord. No. 1576, § 1, 12-10-2012]
A. In addition
to the authorization for the collection of taxes and institution of
tax sales authorized by the Real Estate Tax Sales Law ("RETSL"), 72
P.S. § 5860.201 et seq., the Montgomery County Tax Claim
Bureau is appointed as alternative collector and is authorized and
directed to file liens for existing delinquent real estate taxes with
the Prothonotary of Montgomery County in accordance with the provisions
of the Municipal Claims and Tax Liens Act, 53 P.S. § 7101,
et seq.
B. In accordance
with the MCTLA and RETSL, interest shall be charged on taxes so returned
from and after but not before the first day of the month following
the return. Interest shall be charged at the rate of nine per cent
(9%) per annum;
C. Pursuant
to Section 7106 of the MCTLA, it is hereby established that the reasonable
charges, expenses and fees incurred in the collection of any delinquent
account under the MCTLA are hereby fixed at five percent (5%) of the
total amount of the delinquent taxes (including interest and penalties),
and that additional reasonable attorney's fees incurred in the collection
of any delinquent taxes shall be fixed at one percent (1%) of the
total amount of the delinquent taxes (including interest and penalties),
and that said charges for attorney's fees and for all charges, expenses
and fees set forth herein, shall be paid to the County of Montgomery
through the Montgomery County Tax Claim Bureau in lieu of payment
of commission pursuant to Section 207 of RETSL;
D. The proper
officials of the Plymouth Township are hereby authorized and empowered
to take such additional action as they may deem necessary or appropriate
to implement this Ordinance.
[Ord. No. 1594, § 1, 12-22-2014]
A. Each year, pursuant to Section 702D of the Plymouth Township Home
Rule Charter, Council is required to adopt the Operating and Capital
budgets which shall become effective immediately upon adoption and
which shall constitute for the ensuing fiscal year appropriations
specified therein as expenditures from the funds indicated and shall
constitute a levy of the taxes therein proposed.
B. As part of that annual establishment of the required millage and
levy of taxes, Plymouth Council shall be required to dedicate a minimum
of 0.25 mill, and a maximum of 3 mils, as a separate assessment dedicated
to the Plymouth Township Fire Services.
C. The funds realized from that separate assessment dedicated to the
Plymouth Township Fire Services shall be used only in a manner consistent
with the First Class Township Code, 53 P.S. § 56709 (a)
Two (i) and (ii), as follows:
(1)
Building and maintaining suitable places for the housing of
fire apparatus;
(2)
Purchasing, maintaining and operating fire apparatus;
(3)
Making of appropriations to fire companies within or without
the Township;
(4)
Contracting with adjacent municipalities or volunteer fire companies
therein for fire protection;
(5)
The training of fire personnel and payments to fire training
schools and centers;
(6)
The purchase of land upon which to erect a firehouse;
(7)
The erection and maintenance of a firehouse or fire training
school and center; and
(8)
The Township may appropriate up to one-half, but not to exceed
one, mill of the revenue generated from a tax under this clause for
the purpose of paying salaries, benefits or other compensation of
fire suppression employees of the Township or a fire company serving
the Township.
(9)
In addition to the funds provided by the separate assessment
dedicated to the Plymouth Township Fire Services, Council may provide
additional funds from other sources as it, in its sole discretion,
deems fitting to support the needs of the Plymouth Township Fire Services.