A real property tax credit is authorized by Pennsylvania Act
No. 172 of November 2016 for active volunteers of fire companies and nonprofit
emergency medical services agencies who reside in West Grove Borough.
The purpose of this article is to enact a real property tax
credit against an active volunteer's real property tax liability as
a financial incentive to:
A. Acknowledge the value and the absence of any public cost for volunteer
fire protection and nonprofit emergency medical services provided
by active volunteers.
B. Encourage individuals to volunteer or for former volunteers to consider
rejoining as active volunteers in a volunteer fire company or nonprofit
emergency medical services agencies.
As used in this article, the following terms shall have the
meanings indicated:
ACTIVE VOLUNTEER
A volunteer for a volunteer fire company or nonprofit emergency medical services agency who has complied with the requirements of the volunteer service credit program and who is certified under §
362-22.
COMMISSIONER
The State Fire Commissioner of the Commonwealth of Pennsylvania.
REAL PROPERTY TAX
A tax imposed by the Borough of West Grove on real property
located within the Borough.
VOLUNTEER
A member of a volunteer fire company or a nonprofit emergency
medical services agency.
VOLUNTEER FIRE COMPANY
A nonprofit-chartered corporation, association or organization
located or providing fire protection services and other voluntary
emergency services within the bounds of the Borough of West Grove.
A real property tax credit established under this article may
be used against the active volunteer's real property tax liability
for the current taxable year and every year thereafter. The real property
tax credit established under this article shall remain in effect until
it is repealed.
The following shall apply for penalties for false reporting:
A. Any person who knowingly makes or conspires to make a false service
record report under this article commits a misdemeanor of the first
degree punishable by a fine of $2,500.
B. Any person who knowingly provides or conspires to provide false information
that is used to compile a service record report under this article
commits a misdemeanor of the first degree punishable by a fine of
$2,500.