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Township of North Lebanon, PA
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2023-12-18
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Municipal Code
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Chapter 24 Taxation, Special
Foreword
Ch FWD
Foreword
Adopting Ordinance
Ch AO
Adopting Ordinance
Fee Schedule
Ch FEE
Fee Schedule
Municipal Code
Ch 1
Administration and Government
Ch 2
Animals
Ch 3
Bicycles
Ch 4
Buildings
Ch 5
Code Enforcement
Ch 6
Conduct
Ch 7
Fire Prevention and Fire Protection
Ch 8
Floodplain Regulations
Ch 9
Grading and Excavating
Ch 10
Health and Safety
Ch 11
Housing
Ch 12
Libraries
Ch 13
Licenses, Permits and General Business Regulations
Ch 14
Mobile Homes and Mobile Home Parks
Ch 15
Motor Vehicles
Ch 16
Parks and Recreation
Ch 17
Planned Residential Development
Ch 18
Sewers, Sewage Disposal and Storm Systems
Ch 19
Signs and Billboards
Ch 20
Solid Waste
Ch 21
Streets and Sidewalks
Ch 22
Subdivision and Land Development
Ch 23
Swimming Pools
Ch 24
Taxation, Special
Ch 24 Pt 1
EARNED INCOME TAX
§ 24-101
Definitions.
§ 24-102
Imposition of Tax.
§ 24-103
No Exemption From Tax.
§ 24-104
Individual Tax Returns and Payments.
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
§ 24-106
Tax Collector.
§ 24-107
Interest, Penalties, Costs, and Fines.
§ 24-108
Purpose/Amendment and Restatement/Repeal.
Ch 24 Pt 2
LOCAL SERVICES TAX
§ 24-201
Title.
§ 24-202
Definitions.
§ 24-203
Levy of Tax.
§ 24-204
Exceptions and Refunds.
§ 24-205
Duty of Employer to Collect Tax.
§ 24-206
Returns.
§ 24-207
Dates for Determining Tax Liability and Payment.
§ 24-208
Self-Employed Individuals and Employers.
§ 24-209
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
§ 24-210
Nonresidents Subject to Tax.
§ 24-211
Administration of Tax.
§ 24-212
Suits for Collection.
§ 24-213
Violations and Penalties.
§ 24-214
Interpretation.
§ 24-215
Saving Clause.
§ 24-216
Effective Date.
Ch 24 Pt 3
PER CAPITA TAX
§ 24-301
Authority for Enactment.
§ 24-302
"Resident" Defined.
§ 24-303
Imposition of Tax.
§ 24-304
Collection.
Ch 24 Pt 4
REAL ESTATE TRANSFER TAX
§ 24-401
Short Title.
§ 24-402
Authority.
§ 24-403
Definitions.
§ 24-404
Imposition of Tax; Interest.
§ 24-405
Exempt Parties.
§ 24-406
Excluded Transactions.
§ 24-407
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
§ 24-408
Acquired Company.
§ 24-409
Credits Against Tax.
§ 24-410
Extension of Lease.
§ 24-411
Proceeds of Judicial Sale.
§ 24-412
Duties of Recorder of Deeds.
§ 24-413
Statement of Value.
§ 24-414
Civil Penalties.
§ 24-415
Lien.
§ 24-416
Enforcement.
§ 24-417
Regulations and Enforcement by the Pennsylvania Department of Revenue.
Ch 24 Pt 5
PROPERTY TAX ABATEMENT
§ 24-501
Definitions.
§ 24-502
Exemption Amount.
§ 24-503
Exemption Schedule.
§ 24-504
Notice to Taxpayers.
§ 24-505
Procedure for Obtaining Exemption.
§ 24-506
Effective Date.
§ 24-507
Termination Date.
Ch 24 Pt 6
LOCAL TAXPAYERS' BILL OF RIGHTS
§ 24-601
Taxpayers' Bill of Rights Disclosure Statement.
§ 24-602
Eligible Taxes/Applicability.
§ 24-603
Taxpayer Rights and Township Obligations When the Township Requests Information or Audits Taxpayer Records.
§ 24-604
Tax Overpayment Refunds.
§ 24-605
Tax Assessment/Underpayment/Required Notice.
§ 24-606
Tax Appeals.
§ 24-607
Township Enforcement Procedures.
§ 24-608
Tax Information Confidentiality.
§ 24-609
Taxpayer Complaints.
§ 24-610
Taxpayers' Bill of Rights Notice.
§ 24-611
Information Request Time Extension Procedure Notice.
§ 24-612
North Lebanon Township Tax Appeal Information and Regulations.
§ 24-613
Eligible Taxes/Applicability.
§ 24-614
Tax Appeal Petitions.
§ 24-615
Tax Appeal Petition Practice and Procedure.
Ch 24 Pt 7
REFUND OF OVERPAYMENT
§ 24-701
Refund of Overpayment.
Ch 24 Pt 8
LERTA
§ 24-801
Definitions.
§ 24-802
Designation of Area in Which Properties Are Eligible for LERTA Tax Exemption.
§ 24-803
Amount of Assessment to Be Eligible for LERTA Tax Exemption.
§ 24-804
Declaration of Purpose.
Ch 24 Pt 9
COST OF COLLECTION
§ 24-901
Cost of Collection.
Ch 25
Trees
Ch 26
Water
Ch 27
Zoning
Appendix
Apx A
Debt
Apx B
Franchises and Services
Apx C
Governmental and Intergovernmental Affairs
Apx D
Plan Approval
Apx E
Public Property
Apx F
Sewers
Apx G
Streets and Sidewalks
Apx H
Water
Apx I
Zoning; Prior Ordinances and Reclassifications
Key to the Disposition of All Ordinances and Significant Resolutions
Ch KO
Key to the Disposition of All Ordinances and Significant Resolutions
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Chapter 24
Taxation, Special
ATTACHMENTS
Attachment 1 - Exhibit A
Attachment 2 - Schedule A Costs of Collection
Part 1
EARNED INCOME TAX
chevron_right
§ 24-101
Definitions.
chevron_right
§ 24-102
Imposition of Tax.
chevron_right
§ 24-103
No Exemption From Tax.
chevron_right
§ 24-104
Individual Tax Returns and Payments.
chevron_right
§ 24-105
Employer Withholding, Remittance, and Tax Returns.
chevron_right
§ 24-106
Tax Collector.
chevron_right
§ 24-107
Interest, Penalties, Costs, and Fines.
chevron_right
§ 24-108
Purpose/Amendment and Restatement/Repeal.
chevron_right
Part 2
LOCAL SERVICES TAX
chevron_right
§ 24-201
Title.
chevron_right
§ 24-202
Definitions.
chevron_right
§ 24-203
Levy of Tax.
chevron_right
§ 24-204
Exceptions and Refunds.
chevron_right
§ 24-205
Duty of Employer to Collect Tax.
chevron_right
§ 24-206
Returns.
chevron_right
§ 24-207
Dates for Determining Tax Liability and Payment.
chevron_right
§ 24-208
Self-Employed Individuals and Employers.
chevron_right
§ 24-209
Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.
chevron_right
§ 24-210
Nonresidents Subject to Tax.
chevron_right
§ 24-211
Administration of Tax.
chevron_right
§ 24-212
Suits for Collection.
chevron_right
§ 24-213
Violations and Penalties.
chevron_right
§ 24-214
Interpretation.
chevron_right
§ 24-215
Saving Clause.
chevron_right
§ 24-216
Effective Date.
chevron_right
Part 3
PER CAPITA TAX
chevron_right
§ 24-301
Authority for Enactment.
chevron_right
§ 24-302
"Resident" Defined.
chevron_right
§ 24-303
Imposition of Tax.
chevron_right
§ 24-304
Collection.
chevron_right
Part 4
REAL ESTATE TRANSFER TAX
chevron_right
§ 24-401
Short Title.
chevron_right
§ 24-402
Authority.
chevron_right
§ 24-403
Definitions.
chevron_right
§ 24-404
Imposition of Tax; Interest.
chevron_right
§ 24-405
Exempt Parties.
chevron_right
§ 24-406
Excluded Transactions.
chevron_right
§ 24-407
Documents Relating to Associations or Corporations and Members, Partners, Stockholders or Shareholders Thereof.
chevron_right
§ 24-408
Acquired Company.
chevron_right
§ 24-409
Credits Against Tax.
chevron_right
§ 24-410
Extension of Lease.
chevron_right
§ 24-411
Proceeds of Judicial Sale.
chevron_right
§ 24-412
Duties of Recorder of Deeds.
chevron_right
§ 24-413
Statement of Value.
chevron_right
§ 24-414
Civil Penalties.
chevron_right
§ 24-415
Lien.
chevron_right
§ 24-416
Enforcement.
chevron_right
§ 24-417
Regulations and Enforcement by the Pennsylvania Department of Revenue.
chevron_right
Part 5
PROPERTY TAX ABATEMENT
chevron_right
§ 24-501
Definitions.
chevron_right
§ 24-502
Exemption Amount.
chevron_right
§ 24-503
Exemption Schedule.
chevron_right
§ 24-504
Notice to Taxpayers.
chevron_right
§ 24-505
Procedure for Obtaining Exemption.
chevron_right
§ 24-506
Effective Date.
chevron_right
§ 24-507
Termination Date.
chevron_right
Part 6
LOCAL TAXPAYERS' BILL OF RIGHTS
chevron_right
§ 24-601
Taxpayers' Bill of Rights Disclosure Statement.
chevron_right
§ 24-602
Eligible Taxes/Applicability.
chevron_right
§ 24-603
Taxpayer Rights and Township Obligations When the Township Requests Information or Audits Taxpayer Records.
chevron_right
§ 24-604
Tax Overpayment Refunds.
chevron_right
§ 24-605
Tax Assessment/Underpayment/Required Notice.
chevron_right
§ 24-606
Tax Appeals.
chevron_right
§ 24-607
Township Enforcement Procedures.
chevron_right
§ 24-608
Tax Information Confidentiality.
chevron_right
§ 24-609
Taxpayer Complaints.
chevron_right
§ 24-610
Taxpayers' Bill of Rights Notice.
chevron_right
§ 24-611
Information Request Time Extension Procedure Notice.
chevron_right
§ 24-612
North Lebanon Township Tax Appeal Information and Regulations.
chevron_right
§ 24-613
Eligible Taxes/Applicability.
chevron_right
§ 24-614
Tax Appeal Petitions.
chevron_right
§ 24-615
Tax Appeal Petition Practice and Procedure.
chevron_right
Part 7
REFUND OF OVERPAYMENT
chevron_right
§ 24-701
Refund of Overpayment.
chevron_right
Part 8
LERTA
chevron_right
§ 24-801
Definitions.
chevron_right
§ 24-802
Designation of Area in Which Properties Are Eligible for LERTA Tax Exemption.
chevron_right
§ 24-803
Amount of Assessment to Be Eligible for LERTA Tax Exemption.
chevron_right
§ 24-804
Declaration of Purpose.
chevron_right
Part 9
COST OF COLLECTION
chevron_right
§ 24-901
Cost of Collection.
chevron_right