The elected Tax Collector for the collection of taxes for Avalon
Borough shall collect all real estate taxes which may be levied and
assessed by the Borough for and during the term beginning January
1, 2009, and ending December 31, 2010.
The elected Tax Collector for the collection of the aforesaid
real estate taxes levied and assessed for the Borough of Avalon shall
be paid by the Borough for and during the term beginning January 1,
2009, and ending December 31, 2010, as follows:
A. A base compensation of $7,280 per year, being $4 per tax statement
printed (based on 1,820 statements).
B. If more than 1,820 real estate tax statements are printed within
a given year, $4 per statement will be paid the last pay of the year,
with proof of printing presented to the Borough of Avalon.
Notwithstanding the foregoing, the elected Tax Collector for
Avalon Borough for the aforesaid term shall be paid as follows with
regard to real estate taxes:
A. Five and one-half percent annual commission on delinquent real estate
taxes for that particular tax year, until liened, which occurs one
year after delinquency.
B. Five hundred dollars for each full 1% of real estate tax collected
over 95% of the tax duplicate for that particular tax year, until
liened, which occurs one year after delinquency.
In addition to the compensation and commission herein set forth
which reimburses the Tax Collector's office for the collection of
Avalon Borough's taxes, the Borough shall pay 1/2 of the following
expenditures incurred by the Tax Collector:
An office for the elected Tax Collector for Avalon Borough shall
be made available in the Avalon Borough Municipal Building, at a rent
to be established and agreed upon by Borough Council and the elected
Tax Collector.
The Tax Collector shall and will, before entering upon the duties
of this office, enter into a surety bond to the Commonwealth of Pennsylvania
for all taxes to be collected by the Tax Collector. The Borough of
Avalon will be liable for paying 1/2 of bond's premium, while Northgate
School District will be liable for paying the other 1/2 of the bond's
premium. The condition of this bond is this: the Tax Collector shall
account for and pay over all taxes, penalties, and interest received
and collected by the Tax Collector to the Borough of Avalon.
The Tax Collector is hereby authorized to charge and collect
the sum of $45 for the issuance of certificates evidencing the payment
of Borough taxes for the person or persons requesting the same. The
Borough shall not be responsible for payment of any portion of the
same, and the Tax Collector shall be entitled to retain such sums
thus collected for the Tax Collector's own use.
Upon the close of each fiscal year, the Tax Collector shall
and will report all such delinquent taxes to the Borough, and the
Borough may then place such delinquent taxes in the hands of the Collector
of Delinquent Taxes or in the hands of the Solicitor for collection
and/or lien as the case may be.