[Ord. 789-15, 12/2/2015]
The Board of Commissioners of the Township of East Pennsboro,
Cumberland County, Pennsylvania, does herein and hereby ordain that
a tax for support of fire companies and volunteer fire companies,
within and without the Township, that provide fire-protection services
to the Township of East Pennsboro, Cumberland County, Pennsylvania,
be imposed, levied and assessed on an annual basis in pursuance of
the authority granted under 53 P.S. § 56709(a), Subdivision
Two ("First Class Township Code"), granted by the General Assembly
of the Commonwealth of Pennsylvania, and as subsequently amended,
supplemented, modified or reenacted by the General Assembly of Pennsylvania.
[Ord. 789-15, 12/2/2015]
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax is levied under authority
of the Act of November 23, 2004, P.L. 912, No. 123, Section (a) Two
[53 P.S. § 56709(a), Subdivision Two].
[Ord. 789-15, 12/2/2015]
The following words, when used in this Part, shall have the
meanings ascribed to them in this section:
Includes any and all organizations within or without the
Township of East Pennsboro, professional or volunteer, that are engaged
in fire-protection or fire-suppression services serving the Township
of East Pennsboro, 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, 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 duly elected, appointed, designated or established Tax
Collector of the Township of East Pennsboro, Cumberland County, Pennsylvania.
The Township of East Pennsboro, Cumberland County, Pennsylvania.
[Ord. 789-15, 12/2/2015]
1.Â
The purpose of the tax implemented through this Part is for building
and maintaining suitable places for the housing of fire apparatus;
for the purchasing, maintaining and operating of fire apparatus; for
making appropriations to fire companies within or without the Township;
for contracting with adjacent municipalities or volunteer fire companies
therein for fire protection; for the training of fire personnel and
payments to fire training schools and centers; for the purchase of
land upon which to erect a fire house; for the erection and maintenance
of a fire house or fire training school and center; and for all other
lawful purposes for which such funds may be utilized as provided for
by law from time to time.
2.Â
For the purposes set forth above, a tax is hereby levied on all real
estate located, either in whole or in part, within the Township of
East Pennsboro and to include, without limitation or reservation,
all real estate as subject to taxation for general Township purposes
as may exist currently or which may be so subject to taxation in the
future. The rate of this fire services appropriations tax is a rate
of 0.47 mill on each dollar of assessed valuation. The tax shall be
in addition to all other taxes of any kind or nature heretofore levied
by the Township.
[Ord. 789-15, 12/2/2015]
The Township 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 a notice of tax liability is given with
respect to real estate taxation for general Township purposes. The
notice of tax liability shall appear on the same tax bill on which
notice of the real estate taxation for general Township purposes appears.
[Ord. 789-15, 12/2/2015]
The entry of the fire service appropriations tax in the tax
duplicate and issuance of said duplicate to the Township Tax Collector
shall constitute the Tax Collector's warrant for the collection
of said tax levied and assessed.
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Township
in the same manner and at the same time or times as the tax levied
against real estate for general Township purposes.
[Ord. 789-15, 12/2/2015]
1.Â
The Tax Collector shall keep an accurate account of all fire service
appropriations taxes collected by authority of this Part and shall
mark the same "paid" on each duplicate and the date on which payment
was made.
2.Â
The Tax Collector shall transmit said taxes so collected to the Treasurer
of the Township by separate statement, at the same time as other taxes
are remitted or required to be remitted to the Township.
3.Â
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
Part and in conjunction with an agreement between the fire company
and the Township.
[Ord. 789-15, 12/2/2015]
1.Â
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 March 1 and April
30.
2.Â
All such persons who shall fail to make payment of said tax charge
by June 30 shall be charged a penalty of 6% per year, which penalty
shall be added to the taxes by the Tax Collector and shall be collected
by the Tax Collector.
3.Â
In the event that any tax due under this Part remains due and unpaid
60 days after the penalty date established, the Tax Collector may
sue for the recovery of any such tax due or unpaid under this Part,
together with penalty and interest. Where suit is brought for recovery
of this tax, the person liable therefor shall, in addition to the
tax, interest and penalties, be responsible and liable for all costs
of collection and prosecution, to include reasonable attorneys'
fees.
[Ord. 789-15, 12/2/2015]
The fire service appropriations tax shall be levied in accordance
with the terms of this Part for the calendar year 2016, and for each
year thereafter, and shall be considered assessed at the same time
or times as the tax levied against real estate by the Township for
general Township purposes. The provisions herein shall hereinafter
continue in force on a calendar-year basis without annual reenactment
as provided by the Local Tax Enabling Act.[1]
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
