Borough of Chester Heights, PA
Delaware County
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[Added 12-5-2016 by Ord. No. 207]
This article shall be known as the "Chester Heights Borough Fire Service Appropriations Tax Ordinance."
The fire service appropriations tax is levied under authority of the Act 37 of 2014, Title 8, § 1302(a)(6)(i) and (ii).[1]
Editor's Note: See 8 Pa.C.S.A. § 1302(a)(6)(i) and (ii).
The following words, when used in this article, shall have the meanings ascribed to them in this section:
The Borough of Chester Heights, Delaware County, Pennsylvania.
Every natural person, individual, partnership, corporation, association, unincorporated association, firm, enterprise or other entity whatsoever.
Any lands, tenements or hereditaments within this municipality, including, without limitation, buildings, structures, fixtures, mines, minerals, oil, gas, quarries, spaces with or without upper or lower boundaries, trees and other improvements, immovables or interests which, by custom, usage or law, pass with a conveyance of land, but excluding permanently attached machinery and equipment in an industrial plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing corporation, trust or association under a proprietary lease or occupancy agreement.
The purpose of the tax implemented through this article is for the purchase of fire engines, fire apparatus and fire hoses for the use of the Borough, or for assisting any fire company in the Borough in the purchase, renewal or repair of any of its fire engines, fire apparatus or fire hoses, for the purposes of making appropriations for fire companies both within and without the Borough, and/or appropriate up to 1/2, but not to exceed one, mill, for paying salaries, benefits or other compensation of fire suppression employees of the Borough or a fire company serving that Borough and for all other lawful purposes for which such funds may be utilized as provided for by law, the total levy not to exceed three mills, from time to time.
For the purposes set forth above, a tax is hereby levied on all real estate located, either in whole or in part, within the Borough and to include, without limitation or reservation, all real estate as is subject to taxation for general Borough purposes as may exist currently or which may be so subject to taxation in the future. The rate of this fire service appropriations tax shall be 0.40 mill on each dollar of assessed valuation or the sum of $0.40 on each $100 of assessed valuation. The tax shall be in addition to all other taxes of any kind or nature heretofore levied by the Borough.
The Borough shall give notice of tax liability to all persons who own real estate against which this tax is levied at the same time and in the same manner as notice of tax liability is given with respect to real estate taxation for general Borough purposes. The notice of tax liability shall appear on the same tax bill on which notice of the real estate taxation for general Borough purposes appears.
The entry of the fire service appropriations tax in the tax duplicate and issuance of said duplicate to the Borough Tax Collector shall constitute the Tax Collector's warrant for the collection of said tax levied and assessed.
The fire service appropriations tax shall be collected by the duly elected Tax Collector of the Borough in the same manner and at the same time or times as the tax levied against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire service appropriation taxes collected by authority of this article and shall mark the same "paid" on each duplicate and the date on which payment was made. The Tax Collector shall transmit said taxes so collected to the Treasurer of the Borough by separate statement, at the same time as other taxes are remitted or required to be remitted to the Borough. It shall be the duty and responsibility of said Treasurer to ensure that the taxes so collected are applied only for the purposes for which they are levied and collected pursuant to the terms of this article.
Any person required to pay the fire service appropriations tax shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount due thereof between February 1 and March 31. The full amount of tax shall be paid during the two months following the end of the discount period. All such persons who shall fail to make payment of said tax charge by May 31 shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and shall be collected by the Tax Collector.
In the event that any tax due under this article remains due and unpaid 60 days after the penalty date established, the Tax Collector will notify the Delaware County Tax Claim Bureau, which office may subject the real estate of a person liable for the unpaid tax to a tax sale in addition to filing fees, interest, penalties and the unpaid tax.
The fire service appropriations tax shall be levied in accordance with the terms of this article for the calendar year 2017 and shall be considered assessed at the same time or times as the tax levied against real estate by the Borough for general Borough purposes. The Council of the Borough of Chester Heights shall have the authority to continue said tax for additional periods or at such rate in compliance with law pursuant to further ordinance of Council.