[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]
[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.
A.
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.
B.
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 0.28 mills on each dollar
of assessed valuation or the sum of $0.28 on each $1,000 of assessed
value. The tax shall be in addition to all other taxes of any kind
or nature heretofore levied by the Borough.
[Amended 11-21-2022 by Ord. No. 216]
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.
A.
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.
B.
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.
