[Ord. 2008-07, 4/10/2008, § 1]
Swatara Township adopts the provisions under § 1802
of the Second Class Township Code, 53 P.S. § 66802, and
imposes a fire hydrant tax as authorized under that section. The tax
imposed under this Part shall be assessed annually by the Board of
Supervisors. The Board of Supervisors shall impose an equal assessment
on all property, whether or not exempt from taxation under existing
law, within 780 feet of any fire hydrant based upon the assessment
of property for county tax purposes, along with a 15% service fee
for costs of administration of this tax. This assessment shall not
be made against any farmland or any airport which is privately owned
and which is not open or intended to be open to the public. Vacant
lots between built-up sections, whether tilled or not tilled are not
farmland for purposes of this Part.
[Ord. 2008-07, 4/10/2008, § 2]
The tax imposed under § 24-501 shall be administered, collected, and enforced by the Tax Collector pursuant to the conditions set forth under 53 P.S. § 68301(a). The fire hydrant assessment shall be billed on the annual real estate tax bill for Township purposes. Any unpaid taxes under this Part shall be subject to enforcement provisions, including any penalties or interest, set forth under 53 P.S. § 68301(a).
[Added by Ord. 2016-03, 2/11/2016]
1.
Discount for Early Payment. Pursuant to Section 10 of the Local Tax
Collection Law, 72 P.S. § 5511.10, a taxpayer subject to
the payment of the tax levied by this Part shall be entitled to a
discount of 2% from the amount of such tax upon making payment of
the whole amount of such tax within two months after the date of the
tax notice.
2.
Penalty for Late Payment. A taxpayer subject to the payment of a
tax levied by this Part who shall fail to make payment of such tax
for four months after the date of the tax notice shall be charged
a penalty of 10% which shall be added to the tax by the Tax Collector
and shall be collected by the Tax Collector.
