This article shall be known and may be cited as the "Fire Tax
Ordinance."
The Township of Connoquenessing imposes an annual fire tax at
a rate to be set and levied by the Supervisors of the Township of
Connoquenessing by resolution as authorized by the Pennsylvania Second
Class Township Code Section 3205, 53 P.S. § 68205.
The Township Tax Collector shall send out a fire tax assessment
printed on the Township's annual real estate tax bill to each
assessment parcel of real property. All taxpayers subject to payment
of taxes shall be entitled to a discount of 2% from the amount of
such tax upon making payment of the whole amount thereof within two
months after the date of tax notice.
All taxpayers, who shall fail to make payment of such taxes
charged against them for four months after the date of the tax notice,
shall be charged a penalty of 10%, which penalty shall be added to
the taxes by the Tax Collector and collected by the Tax Collector.
The Board of Supervisors may authorize the imposition upon the
person or business liable for the delinquent fire tax, the reasonable
costs incurred to provide notices of delinquency, to institute an
action of assumpsit for recovery or to file a municipal lien against
the delinquent owner for the amount of the unpaid tax plus interest
at the legal rate and penalties.
If a final decision of a court of competent jurisdiction holds
any provision, sentence, clause, section, or part of this article
to be illegal or unconstitutional, such determination shall not affect
or impair any of the remaining provisions, sentences, clauses, sections
or parts of this article which shall remain in full force and effect.
It is hereby declared as the intent of the Township that the provisions,
sentences, clauses, sections or parts of this article shall be severable
and that this article would have been adopted if any such illegal
or unconstitutional provision, sentence, clause, section, or part
had not been included.
This article shall repeal and replace Ordinance No. 54 in its
entirety.
This article shall become effective January 1, 2022.