[Ord. 1985-3, 2/6/1985, § 1]
1.
A tax is hereby levied, assessed and imposed on property owners, from January 1, through December 31, of each year, who benefit from streetlighting and illumination in the Township. The Township Supervisors shall annually assess and determine the amount of the light tax by a cost per front footage basis, in relation to the amount of the yearly cost, charges, maintenance and expenses of lighting and illuminating the highways, roads and streets of the Township, according to the following formula:
A.
An assessment of the cost per front footage multiplied by the number of feet the property fronts on a street, road or highway of the Township to be lighted within 250 feet of the streetlight.
B.
No assessment, as per the formula in Subsection 1A above shall be made against any farmland. However, vacant lots between built-up sections, whether tilled or untitled shall not be deemed to be farmlands. The assessment per front foot against vacant lots shall be 25% of the cost per front footage multiplied by the number of feet the property fronts on the street, road or highway to be lighted within 250 feet of the streetlight.
C.
Any property owner of a corner lot which has frontage on at least two sides of a lot on a street, road or highway within 250 feet of a streetlight shall pay an assessment of the cost per front footage multiplied only by the length in feet of the longest side. However any property owner of any corner lot which is also a vacant lot shall comply with assessment formula in Subsection 1B.
D.
Any property owner of a lot which has front footage on two streets, roads or highways, both of which frontages would be within 250 feet of a streetlight or lights shall pay an assessment of the cost per front footage multiplied only by the length in feet of the longest side. However, any property owner of a lot which has frontage on two streets which is also a vacant lot shall comply with the assessment formula in Subsection 1B.