Borough of Forest Hills, PA Part 9 INTERIM REASSESSMENT

§ 24-901 Interim Tax Assessment.

[Ord. 962, 7/19/2006, § 901]

Whenever the Borough issues an occupancy permit for a building or a building is otherwise occupied after there is substantial completion of new construction or other substantial improvement to a building (hereinafter collectively referred to as an "addition") after the first day of any calendar year and the value of the addition is not included in the tax duplicate of the Borough, the Borough shall request and direct the Allegheny County Office of Property Assessments, or similarly charged agency/official of Allegheny County, to inspect and reassess the real property upon which the addition has been made, subject to the right of appeal and adjustment as provided under applicable laws of the Commonwealth of Pennsylvania. The addition shall then be added to the respective tax duplicate and the real property shall be taxable for Borough purposes at the reassessed valuation for that proportionate part of the fiscal year of the Borough remaining after the issuance of occupancy permit or a building is otherwise occupied after substantial completion of the addition. Any addition for which an occupancy permit is issued or which is occupied during the month shall be computed as having been occupied on the first day of the month. A certified copy of the revisions to the tax duplicate shall be furnished to the Borough Secretary, or her or his designee, and the Borough Tax Collector by the Allegheny County Office of Property Assessments.

§ 24-902 Notice of Revision to Tax Duplicate.

[Ord. 962, 7/19/2006, § 902]

A certified copy of the additions or revisions to the tax duplicate pursuant to this Part shall be furnished by the Borough Council, or its designee, to the Borough Tax Collector, together with Council's warrant for collection of the same, and within 10 days thereafter, the Borough Tax Collector shall notify the owner of the property of the taxes due the Borough.

§ 24-903 Payment of Taxes Under Revised Tax Duplicate.

[Ord. 962, 7/19/2006, § 903]

The taxes under the revised tax duplicate shall be due and payable at the then prevailing discount rate for a period of 60 days from the date of billing and at the face amount within 120 days of the date of billing if not paid during the discount period.