[Adopted 8-14-1973 by Res. No. 105 (Ch. 121, Art. V, of the 1975 Code)]
The following words and phrases shall have the meanings ascribed to them:
ADULT RESIDENT
Any person who has attained the age of 18 years on or before June 15 of the tax year.
PERSON
Any natural person.
RESIDENT
Any person who has become domiciled within this Township on or before June 15 of the tax year.
TAX YEAR
The period from January 1 to December 31 of each year.
A. 
The Tax Collector-Treasurer of this Township is hereby exonerated from the collection of any head, per capita or occupation taxes levied by this Township from any resident who will not have attained the age of 18 years by June 15 of the tax year.
B. 
The Tax Collector-Treasurer of this Township may be exonerated from the collection of head, per capita or occupation taxes levied by this Township under the following circumstances and conditions:
(1) 
Any resident who dies before June 15 of the tax year and has not paid the tax before that date.
(2) 
Any resident single adult person whose gross income from all sources amounts to $5,000 or less during the tax year.
[Amended 10-20-1986 by Ord. No. 328; 7-17-1989 by Ord. No. 388; 7-21-1997 by Ord. No. 519[1]]
[1]
Editor's Note: This ordinance also provided that it would become effective 1-1-1998.
(3) 
Any resident married adult persons whose combined gross income from all sources totals $10,000 or less during the tax year.
[Amended 10-20-1986 by Ord. No. 328; 7-17-1989 by Ord. No. 388; 7-21-1997 by Ord. No. 519[2]]
[2]
Editor's Note: This ordinance also provided that it would become effective 1-1-1998.
(4) 
Persons on active duty in the armed forces of the United States.
(5) 
Students enrolled on a full-time basis in any institution of learning.
(6) 
Individuals requesting exoneration due to special circumstances or hardship as determined by a committee comprising the Finance Committee and the Township Manager and approved by the Board of Commissioners.
[Added 7-17-1989 by Ord. No 388[3]]
[3]
Editor's Note: This ordinance also provided that it would become effective 1-1-1990.
The Tax Collector-Treasurer of this Township is hereby directed to supply annually a list of the names and addresses of all persons excused from the payment of taxes under this article to the Board of Commissioners.
A. 
If there is any doubt in the mind of the Tax Collector-Treasurer of the age of a resident under § 285-2A above, he shall require said resident to complete and file with him a request for exoneration on the form provided by this Township.
B. 
To obtain consideration of an exoneration under § 285-2B(2), (3), (4) and (5) above, the Tax Collector-Treasurer shall have such residents complete and file with him a request for exoneration on the form provided by this Township.
[Added 12-29-1978 by Ord. No. 226]
All application forms for exoneration shall be filed with the Tax Collector-Treasurer by June 15 each year for the tax year being considered.