[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]
This Part shall be known as Part
6 of Chapter
24 of the Codified Ordinances, the "East Pennsboro Township Fire Service Appropriations Tax Ordinance."
[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:
FIRE COMPANY
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.
PERSON
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
REAL ESTATE
1.
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.
3.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
TAX COLLECTOR
The duly elected, appointed, designated or established Tax
Collector of the Township of East Pennsboro, Cumberland County, Pennsylvania.
TOWNSHIP
The Township of East Pennsboro, Cumberland County, Pennsylvania.
[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]
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.