[Adopted 12-22-1986 by Ord. No. 369[1]]
The Peters Township Council shall annually levy the real estate
tax millage rate.
[Added 12-12-2022 by Ord. No. 882]
As used in this article, the following terms shall have the
meanings indicated:
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate taxes as provided in the real
estate tax notice.
Either the date ownership of real estate is transferred,
the date ownership of a mobile home is transferred, or the date a
lease agreement commences for the original location or relocation
of a mobile home on a parcel of land not owned by the owner of the
mobile home.
[Added 12-12-2022 by Ord. No. 882]
A.
The Township Tax Collector shall, for the tax years beginning on
and after January 1, 2023, grant a request to waive additional charges
for the late payment of real estate taxes for a particular property
if a taxpayer does all of the following:
(1)
The taxpayer provides a waiver request of additional charges,
on a form provided by the Pennsylvania Department of Community and
Economic Development, within 12 months of a qualifying event.
(2)
The taxpayer attests a real estate tax notice was not received.
(3)
The taxpayer provides proof of property transfer with one of
the following:
(a)
A copy of the deed showing the date of real property transfer;
or
(b)
A copy of the title showing the date of acquisition of a mobile
home or an executed lease agreement between the owner of a mobile
home and the owner of the parcel of land on which the mobile home
will be situated showing the date when the lease commences.
(4)
The taxpayer pays the face value amount of the tax notice for
the real estate tax with the waiver request.
Whenever there is a substantial completion of a building or
improvement to a building after the first of any year, and said building
or improvement is not included in the tax duplicate of Peters Township,
the Township shall inform the Washington County Assessor's Office
to inspect and reassess, subject to the right of appeal and adjustment.
The property shall then be added to the duplicate and shall be taxable
for the Township purposes at the reassessment valuation for that proportionate
part of the fiscal year of the Township remaining after the property
was improved. Any improvement made during the month shall be computed
as having been made of the first day of the following month. A certified
copy of the additions or revisions shall be furnished to the Tax Collector.
The Township Tax Collector shall notify the owner of the property
of the taxes due the Township.
A.
All unpaid real estate taxes as of January 15, following the calendar
year when the taxes were levied and became due and payable, shall
be certified by the Tax Collector as unpaid and filed with the Washington
County Tax Claim Bureau. The Tax Collector shall provide the Washington
County Tax Claim Bureau the name of the owner or reputed owner, a
description of the property and the amount of unpaid taxes. These
unpaid taxes shall be deemed liened. Any properties filed with the
Tax Claim Bureau may be sold in accordance with laws of the Commonwealth
of Pennsylvania.
B.
Upon receipt of the recapitulation sheet with the grand total of
taxes liened, the Peters Township Council shall take action to exonerate
the Real Estate Tax Collector of any obligation to collect property
taxes which have been liened with the Washington County Tax Claim
Bureau.
