City of Lebanon, PA
Lebanon County
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Table of Contents
Table of Contents
[1]
Editor's Note: This section was repealed by Ord. 40-1992, 93, passed 12-20-1993.
[Ord. 19-1992, 93 § 2, passed 12-22-1992]
For the year 1993 and for general revenue purposes, a Residence Tax of $5 is levied, assessed and imposed upon each and every resident of the City 18 years of age and over.
[Ord. 40-1992, 93 § 3, passed 12-20-1993]
The Department of Accounts and Finance is hereby directed to provide a list of inhabitants 18 years of age and over to be used in the assessment and levy of the City Residence Tax.
[Ord. 27-2004, 05 § 1, passed 12-20-2004]
(a) 
The rate of taxation of the City of Lebanon, Pennsylvania, for the fiscal year 2018 and for general revenue purposes shall be 4.581 mills upon the dollar of the assessed valuation of all the real, personal and mixed property within the limits of said City, taxable for City purposes; such rate of taxation being at the rate of $0.4581 on each $100 of the assessed valuation of such taxable property, which assessed valuation is the sum of $859,627,100.
[Last amended Ord. 25-2016, 17, passed 12-18-2017]
(b) 
The predetermined ratio of assessment to fair market value shall be increased from 75% to 100% for all properties in the City of Lebanon.
[Ord. 40-1992, 93 § 4, passed 12-20-1993]
(a) 
Exception. All residents of the City with a total annual income of $5,000 or less and couples with a combined total annual income of $10,000 or less, who furnish proper proof of income to the Department of Accounts and Finance, are hereby exempted from payment of the City Residence Tax.
(b) 
The City Treasurer is hereby exonerated from the collection of such taxes on individuals with a total annual income of $5,000 or less and couples with a combined total annual income of $10,000 or less.
[Amended by Ord. 45-1976, 77 § 1, passed 12-13-1976]
A penalty of 10% is hereby established on delinquent City Property Taxes for the year 1977 and for each and every year thereafter until this section is repealed or the rate of penalty changed.
[Ord. 40-1992, 93 § 5, passed 12-20-1993]
A penalty of 10% is hereby established on delinquent City Residence Taxes for the year 1994 and for each and every year thereafter until this section is repealed or the rate of penalty changed.