[Ord. 193, 8/3/1988, § 1]
This Part is enacted to authorize the Tax Collector in the Township
of Plainfield to send out tax notices and collect taxes for a portion
of a year upon receipt of reassessments of property within the Township
from the Tax Assessment Office of Northampton County.
[Ord. 193, 8/3/1988, § 2]
As used in this Part, the following terms shall have the meanings
indicated, unless a different meaning clearly appears from the context:
A tax imposed on the "interim tax assessed value" of reassessed
real property within the Township of Plainfield for the proportional
part of the fiscal year of the Township remaining after the date of
reassessment.
The difference between the new assessment of a tract of real
property and the previous assessment of that property as contained
on the tax duplicate.
Any new valuation or assessment of a tract of taxable real
property within the Township, as contained on a "notice of reassessment"
prepared by the Office of Tax Assessor of Northampton County, which
reassessment occurred as a result of construction of a building or
buildings not previously included in the tax duplicate of said property,
pursuant to 53 P.S. § 65905.1.
[Ord. 193, 8/3/1988, § 3]
The Township Secretary shall, upon receipt of any notice of
reassessment of property within Plainfield Township from the Northampton
County Tax Assessor's Office, transmit such notice of reassessment
to the Township Tax Collector. The Township Secretary shall also send
to the Tax Collector a calculation of the interim tax due in the form
substantially like that attached to this Part as Attachment 24-5-A.
[Ord. 193, 8/3/1988, § 4]
1.
The interim tax upon any tract of reassessed real property shall
be calculated as follows:
A.
First the previous assessment of the property, as contained on the
tax duplicate, shall be subtracted from the new assessment. The result
of this subtraction will be the interim tax assessed value.
B.
The interim tax assessed value shall be multiplied by the Township
tax rate. The result of this multiplication will be the tax which
would have been imposed on the interim tax assessed value, for the
entire tax year.
C.
This amount shall then be multiplied by the fraction of the tax year
remaining after the date of reassessment. (For purposes of this calculation,
reassessments occurring during a month will be assumed to have occurred
on the first day of that month.) The results of this multiplication
shall be the interim tax.
[Ord. 193, 8/3/1988, § 5]
1.
Upon receipt of said notice of reassessment from the Township Secretary,
the Township Tax Collector shall within 10 days notify the record
owner of the property reassessed of the interim tax due the Township.
No tax notice need be sent, nor any tax collected if the interim tax
is $10 or under.
2.
Such taxes shall be collected in the same manner as any other property
tax. Taxpayers who pay said interim tax in full within two months
of the date of the interim tax notice shall receive a discount calculated
at the same percentage as the discount given for payment of regular
property tax payments within two months.
3.
Taxpayers who fail to pay said interim tax in full within four months
of the date of said interim tax notice will be assessed a penalty
calculated on the same percentage as calculated for taxpayers who
fail to pay their regular property tax within four months of receipt
of said regular property tax notice. Interim taxes which have not
been paid within four months of the date of notice, may be transmitted
to the county tax office as delinquent taxes at the same time as the
regular property taxes.
[Ord. 193, 8/3/1988, § 6]
Whenever a notice of reassessment is received during the Township's
fiscal year, so that an interim tax is imposed as above provided,
the Township Tax Collector shall add the increase in the assessed
value to the tax duplicate for the succeeding tax year, so that the
regular property tax notice for the following year shall be calculated
at the reassessed value of the property.
[Ord. 193, 8/3/1988, § 7]
The Township Tax Collector is authorized to take any action
against those who are delinquent in payment of their interim taxes,
which the Tax Collector is authorized to take against those delinquent
in the payment of their regular property tax.
