[Ord. 2015-699, 12/29/2015[1]]
There is hereby levied a fire protection tax for the purpose of building and maintaining suitable places for the housing of fire apparatus and for the purpose of purchasing, maintaining and operating fire apparatus and for the purpose of making appropriations to fire companies within or without the Township and of contracting with adjacent municipalities or volunteer fire companies for the protection at a rate of 0.198 mills on real estate (or $1.98 on each $100 of assessed valuation).
[1]
Editor's Note: This ordinance also superseded former Part 6, Fire Protection Tax, adopted by Ord. 2014-690, 12/29/2014.
[Ord. 2015-699, 12/29/2015]
The fire protection tax under this Part shall be for the tax year 2016 of West Norriton Township and every year thereafter until revoked, modified or changed.
[Ord. 2015-699, 12/29/2015]
The tax shall be imposed on all owners of real estate within West Norriton Township, Montgomery County, Pennsylvania.
[Ord. 2015-699, 12/29/2015]
The West Norriton Township Tax Collector is hereby authorized and directed for the tax year 2016 to collect any and all taxes as adopted by the West Norriton Township Board of Commissioners from the persons and properties, the sums with which they are respectively charged for a fire protection tax until the same becomes delinquent, and said monies are to be returned to the West Norriton Township Board of Commissioners for the purpose of implementing the 2016 budget as approved for each year thereafter until modified.
[Ord. 2015-699, 12/29/2015]
1. 
In the year 2016 and every year thereafter, until this Part is amended or modified, the discount, flat rate and penalty periods for the fire protection tax in West Norriton Township shall be as follow:
A. 
All taxpayers shall be entitled to a discount of 2% from the amount of tax contained in the tax notice upon making payment of the whole amount thereof within two months after the date of the tax notice period.
B. 
For the following two-month period, all taxpayers making payments shall pay the flat rate as set forth in the tax notice.
C. 
All taxpayers who shall fail to make payment of any such taxes charged against them for four months after the date of the tax notice shall be charged a penalty of 5%, which penalty shall be added to the taxes by the Tax Collector and be collected by him.