[Ord. 2009-01, 2/11/2009, § 1]
1. The compensation for the Franklin Township elected Tax Collector
shall be paid according to one of the following options to be selected by the Tax Collector:
A. Option 1: The Township will pay the Tax Collector $2 per tax bill
if the Tax Collector prepares and mails the tax bills, and collects
and deposits the taxes per the requirements of this Part, the Township's
rules and regulation, and the laws of this commonwealth. In addition,
expenses for postage and printing of tax notices shall be paid by
the Township as provided by the laws of the commonwealth.
B. Option 2: The Township will pay the Tax Collector $500 per annum,
if the Tax Collector deputizes the Township's earned income Tax Collector
to collect the Township real estate taxes and perform all the functions
and duties of the elected Tax Collector. In addition, the Township
shall agree to indemnify and hold harmless Tax Collector from any
and, all claims which may be brought against Tax Collector because
of any action or inaction of the Township or the deputized Tax Collector
pursuant to said contract.
2. If Option 1 is selected by the Tax Collector, he or she shall comply
with the following requirements:
A. Checks for tax payments shall be made payable to Franklin Township.
The Tax Collector shall deposit all tax payments into the designated
Franklin Township bank account on the next business day after the
day the tax payments are received.
B. The Tax Collector shall accept the envelope postmark for mailed payments
to determine compliance with the tax collection deadlines, and shall
not make exceptions to the tax collection deadline rule when determining
payment periods and crediting amounts due from taxpayers.
C. The Tax Collector shall be compensated for each single bill only.
D. For daily collections, the Tax Collector shall deliver a daily report
to the Township which shall include at a minimum invoice number, property
address and the amount paid. Total taxes shall match daily deposit
amount.
E. Weekly reports shall be delivered by the Tax Collector to the Township
by the close of business each Friday (or final workday of week). The
first report shall list a count of tax bills paid, taxes collected,
taxpayer name, invoice number, parcel number, discounts, penalties,
date of collection; and shall reconcile to weekly deposits. The second
report shall list a count of bills unpaid, taxes uncollected, taxpayer
name, invoice number, parcel number, and amount due.
F. Monthly reports shall be delivered by the Tax Collector to the Township
by the close of business on the fourth working day after the month
end. The first report shall list a count of bills, paid, taxes collected,
taxpayer name, invoice number, parcel number, discounts, penalties,
date of collection; and shall reconcile to monthly deposits. The second
report shall list a count of bills unpaid, taxes uncollected, taxpayer
name, invoice number, parcel number, and amount due.
G. The Tax Collector shall deliver the following reports to Township
within four working days after the tax collection period deadlines
for discount, face, and penalty. The first report shall list count
of bills paid, taxes collected, taxpayer name, invoice number, parcel
number, discounts, penalties, and date of collection. The second report
shall list a count of bills unpaid, taxes uncollected, taxpayer name,
invoice number, parcel number, and amount due.
H. Separate weekly and monthly reports and discount, face, and penalty
period reports shall be prepared in the same manner and delivered
within the same time frames for interim tax collections as for regular
tax collections.
I. The Township will release the tax duplicates on February 1 of each
tax year. The Township is responsible for updating the tax duplicates
for address changes, transfers, and other matters and will remit any
tax duplicate changes, to the Tax Collector after the initial mailing.
The Tax Collector shall promptly prepare rebillings for any changes
sent by the Township after the initial mailing.
J. The Tax Collectors shall generate and mail regular and full year
interim tax bills by February 15 of each tax year.
K. The Township shall provide the Tax Collector with a monthly report
of additions to the tax duplicate for interim taxes. Within 10 business
days after receipt of each monthly report, the Tax Collector shall
mail interim tax notices, and the Tax Collector shall also provide
to the Township a report of interim billing information, including,
invoice number, parcel number, taxpayer name, address, tax parcel
description, location, year, assessment, and discount, face and penalty
dates and amounts.
L. The Tax Collector shall prepare and mail final notice to taxpayers
for unpaid bills by June 1 of each year.
M. The Tax Collector shall provide written tax certifications and duplicate
bills, at the request of taxpayers, real estate offices, and other
parties and entities, for $5 each. Verbal confirmation of tax certificates
is prohibited.
N. At the request of Tax Collector, the Township shall issue tax refunds
as a result of appeals and duplicate payments. For duplicate payments,
the Tax Collectors shall provide to the Township the canceled checks
from the parties who issued the duplicate payments, and a letter from
both (all) parties designating who shall receive the refund. For all
other refunds, the Tax Collectors shall provide documentation satisfactory
to the Township to verify that the refund is due.
O. Tax collectors shall make a final settlement of the tax duplicate
by December 31 of the applicable tax year.
3. If Option 2 is selected by the Tax Collector, he or she shall:
A. Pursuant to § 22 of the Local Tax Collection Law, enter into an agreement with Franklin Township and the
Township's Earned Income Tax Collector or other entity designated
by the Township to authorize and deputize the Township Earned Income
Tax Collector or other designee to collect the Township real estate
taxes and do all other things required by the elected Tax Collector
to be done by law.