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).
The following words, when used in this article, shall have the
meanings ascribed to them in this section:
PERSON
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
REAL ESTATE
A.
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.
C.
A tenant-stockholder's interest in a cooperative housing corporation,
trust or association under a proprietary lease or occupancy agreement.
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.
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.