[HISTORY: Adopted by the Borough Council
of the Borough of Trappe as indicated in article histories. Amendments
noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 300.
[Adopted 1-5-1988 by Ord. No. 249 (Part
3, Ch. 1, Sec. 3-1001, of the 1987 Code); amended in its entirety 2-15-2013 by Ord. No. 423]
[Amended 2-2-2021 by Ord. No. 461]
A.
The rate of compensation of the Borough's Tax Collector for the collection
of taxes for which he is the designated Tax Collector shall not exceed
5% of those taxes collected, per annum.
B.
Effective for the Tax Collector term beginning January 1, 2022, the
rate of compensation for the Borough's Tax Collector for collection
of those taxes for which the Tax Collector is the designated collector
is as follows:
(1)
$2.75 per tax bill collected in the initial tax duplicate plus $2.75
for each interim bill collected.
(2)
$2.75 for each unpaid bill sent to lien.
(3)
For the collection of Borough taxes, the Tax Collector shall be allowed
reimbursement for 100% of bonding, 50% of postage printing and supplies
and 33.33% of post office box rental expense.
[Adopted 11-7-1995 by Ord. No. 309 (Part
3, Ch. 1, Sec. 3-1004, of the 1987 Code); amended in its entirety 2-15-2013 by Ord. No. 423]
The Borough of Trappe hereby appoints the locally elected Tax
Collector as a municipal officer authorized to provide tax certifications
upon request by the public and hereby authorizes said Tax Collector
to assess, collect and retain compensation for providing such services
or such fees as the Borough Council shall approve by ordinance.
There shall be a fee for preparing and providing by mail or
otherwise a real estate tax certification for any single tax parcel
within the Borough of Trappe, not less than $5 per year nor more than
$15 for a multiple tax year certification and which fee shall be assessed
and collected by the Borough Tax Collector and retained by the Tax
Collector for providing such services. Effective for the Tax Collector
term beginning January 1, 2014, the fee for preparing and providing
by mail or otherwise a real estate tax certification for any single
tax parcel within the Borough of Trappe shall be $25 for up to four
years of certification.
There shall be a fee of $5 per year for furnishing and providing,
by mail or otherwise, information pertaining to real estate tax data,
where no tax certification is requested, including, but not limited
to, tax duplicates, for any single tax parcel within the Borough of
Trappe. A charge of $2 shall be charged for processing of tax invoices
for lenders or bills of memorandum. The fee shall be assessed, collected
and retained by the Borough Tax Collector for providing such service.
[Amended 2-2-2021 by Ord. No. 461]
Effective for the Tax Collector term beginning January 1, 2022,
the fee for reimbursement of charges incurred by the Tax Collector
for insufficient funds may also include an administrative fee not
to exceed $20. The fee shall be assessed, collected and retained by
the Borough Tax Collector directly against the taxpayer at the cost
incurred by the Tax Collector, plus any administrative fee set by
the Tax Collector per the above.
[Added 10-4-2017 by Ord.
No. 438]
Effective for the Trappe Borough real estate bills issued on
or after January 1, 2017, the Tax Collector shall be permitted to
round real estate tax bills to the extent that the Tax Collector is
permitted to round the Montgomery County real estate tax bills.
