[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The Borough Council of Bonneauville, Adams County, Pennsylvania,
does herein and hereby ordain that a tax for support of fire companies
and volunteer fire companies, both within and without the Borough,
that provide fire protection and emergency management services to
the Borough of Bonneauville, Adams County, Pennsylvania, be imposed,
levied and assessed on an annual basis in pursuance of the authority
granted under 8 Pa.C.S.A. § 1302 granted by the General
Assembly of the Commonwealth and as subsequently amended, supplemented,
modified or reenacted by the General Assembly of Pennsylvania. The
article shall be known and may be cited as "Bonneauville Borough Fire
Service Appropriations Tax Ordinance."
This article shall be known as the "Bonneauville Borough Fire
Service Appropriations Tax Ordinance."
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The fire service appropriations tax is levied under authority
of the Act of February 1, 1966, P.L.1656, No. 581, as amended and
fully set forth in 8 Pa.C.S.A. § 1302.
The following words, when used in this article, shall have the
meanings ascribed to them in this section:
FIRE COMPANY
Shall include any and all organizations within or without
the Borough of Bonneauville, professional or volunteer, that are engaged
in fire protection, fire suppression, emergency medical services,
rescue and any other emergency services serving the Borough of Bonneauville,
Pennsylvania.
PERSON
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
REAL ESTATE
A.
Any lands, tenements or hereditaments within this municipality,
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, and other improvements, immovables or interests which,
by custom, usage or law, pass with a conveyance of land, but excluding
permanently attached machinery and equipment in an industrial plant.
C.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purpose appears.
The entry of the fire service appropriations tax in the tax
duplicate and issuance of said duplicate to the Borough Tax Collector
shall constitute the Tax Collector's warrant for the collection of
said tax levied and assessed.
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Borough
in the same manner and at the same time or times as the tax levied
against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article
and shall mark the same "paid" on each duplicate and the date on which
payment was made. The Tax Collector shall transmit said taxes so collected
to the Treasurer of the Borough by separate statement at the same
time as other taxes are remitted or required to be remitted to the
Borough. It shall be the duty and responsibility of said Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
article and in conjunction with an agreement between the fire company
and the Borough.
The fire service appropriations tax shall be levied in accordance
with the terms of this article for the calendar year 2014 and shall
be considered assessed at the same time or times as the tax levied
against real estate by the Borough for general Borough purposes. The
Council of the Borough of Bonneauville shall have the authority to
continue said tax for additional periods at such rate in compliance
with law pursuant to further ordinance of Council.