[Adopted 1-2-2018 by Ord.
No. 1781]
When used herein the following words and phrases shall have
the following meanings:
The annual score each volunteer earns by participation in the activities of the GTVFC, determined under § 310-96 below during each eligibility period.
The specific time period during which a volunteer may earn
credits under the GTVFRP so as to satisfy the requirement to become
a qualifying active volunteer.
A volunteer for the Green Tree Volunteer Fire Company who
has complied with, and is certified under, the Green Tree Volunteer
Firefighter Reward Program (GTVFRP).
A nonpaid member of the Green Tree Volunteer Fire Company.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
A.
Program established; revisions.
(1)
There is hereby established the Green Tree Volunteer Firefighter
Reward Program as set forth in Exhibit A attached hereto.[1]
[1]
Editor's Note: Exhibit A is included as an attachment to this chapter. In the paper Code it is included at the end of this chapter, and in the eCode 360 it is located at the top of the chapter.
(2)
Council of the Borough of Green Tree reserves the right to revise the minimum annual participation score required under Subsection D herein or the criteria used in the Green Tree Volunteer Firefighter Reward Program set forth in Exhibit A.[2]
[2]
Editor's Note: Exhibit A is included as an attachment to this chapter. In the paper Code it is included at the end of this chapter, and in the eCode 360 it is located at the
top of the chapter.
B.
Each volunteer's points earned during the eligibility period shall
be maintained by the Fire Chief of the GTVFC, and shall be reviewed
and certified by the Fire Chief and President of the GTVFC. Such records
shall be collectively known as the "service records."
C.
The Fire Chief of the GTVFC shall for each eligibility period record
the total number of emergency calls, the total number of nonemergency
events, the total number of training and drill events held, and the
total number of fund-raising events or vehicle maintenance events
held by the GTVFC. The total sum of these events shall be deemed the
"sum total of the GTVFC activities," and shall collectively be known
as the Firefighters' Reward Program Records.
D.
A volunteer shall be deemed a qualifying active volunteer who has
attained an annual participation score of 100 points or more during
the eligibility period.
E.
For the purpose of this article, the eligibility period for the Green
Tree Volunteer Service Credit Program shall be January 1 through December
31 of each calendar year, except that for the first year of the program,
the eligibility period shall be February 1, 2017, to December 31,
2017.
F.
All records and logs maintained to establish the volunteer points
and the "sum total of the GTVFC activities" for the purpose of this
article shall be subject to periodic review by the State Fire Commissioner
of the Commonwealth of Pennsylvania, the Auditor General of the Commonwealth
of Pennsylvania, and Council of the Borough of Green Tree, or its
designee.
G.
Partial credit. An active volunteer who has been a member of the
GTVFC for less than one year is eligible to receive a partial credit
of the earned income and real estate tax credit based on the following
formula: numerator (months of service/12) x (annual participating
score/100) equals the percentage of credit to be paid.
H.
Procedure.
(1)
On or before the first day of February of each year, a member of
the GTVFC shall sign and submit an application to the Chief of the
GTVFC to be certified as a qualifying active volunteer. The Fire Chief
shall personally review each application, shall review each applicant's
total points, the "sum total of GTVFC activities," and the annual
percentage score for each applicant, under Exhibit A.[3] On or before the first day of March of each year, the
Fire Chief shall personally sign each volunteer's application, either
recommending approval or rejection of the same. If the Fire Chief
and President recommend the application be rejected, the Fire Chief
and President shall state in clear and concise language the reason
for the denial.
[3]
Editor's Note: Exhibit A is included as an attachment to this chapter. In the paper Code it is included at the end
of this chapter, and in the eCode 360 it is located at the
top of the chapter.
(2)
A copy of the Fire Chief's and President's recommended approval or
rejection of the application shall be forwarded to Council of the
Borough of Green Tree, or its designee, and to the volunteer who submitted
the application, on or before the first day of April.
(3)
On or before the first day of May, Council, or its designee, shall
certify each volunteer as a qualifying active volunteer, or shall
affirmatively vote to deny the volunteer's application.
I.
Injured volunteer. An active volunteer who was injured during a response
to an emergency call and who can no longer serve as an active volunteer
because of the injury and who would otherwise be eligible for a tax
credit shall be eligible for the tax credit for the succeeding five
tax years.
A.
An individual who satisfies all of the criteria set forth in this
article may claim a tax credit as follows:
(1)
An earned income tax credit not to exceed $750. However, in the event
the individual's earned income tax liability is less than the amount
of the $750 earned income tax credit, then the earned income tax credit
shall be equal to the individual's earned income tax liability.
(2)
A real estate tax credit against Green Tree's real property tax on
the qualifying active volunteer equal to 100% of Green Tree's real
estate tax levied on the domicile of the active volunteer located
in the Borough of Green Tree which is owned and occupied by the active
volunteer.
[Amended 3-6-2023 by Ord. No. 1882]
B.
If at the time of application for an earned income tax credit a qualifying
active volunteer is in any way delinquent in earned income taxes due
to the Borough of Green Tree, the said qualifying active volunteer
shall not be eligible for the earned income tax credit.
C.
If at the time of application for a real estate tax credit a qualifying
active volunteer is in any way delinquent in the real estate taxes
due to the Borough of Green Tree, the said qualifying active volunteer
shall not be eligible for the real estate tax credit.
D.
A qualifying active volunteer may claim a tax credit provided for
under this article when filing a joint tax return, but only that portion
of the active volunteer's earned income tax may be used to calculate
the earned income tax credit under this article. In addition, no portion
of an earned income tax due and payable to the Keystone Oaks School
District may be used to calculate the earned income tax credit due
under this article.
An active volunteer shall have the right to appeal a rejected claim for any earned income tax credit or real estate tax credit under and pursuant to §§ 310-71 to 310-77 of Green Tree's Codified Ordinances, except that any appeal from a rejected claim for a tax credit under this article shall be filed no later than 30 days from the day the active volunteer's claim for a tax credit was denied.
An active volunteer claiming any credit for an earned income
tax credit must at a minimum provide the Borough with the active volunteer's
W-2 and earned income tax return for the year in which the tax credit
is claimed. Failure or refusal to provide the Borough with the stated
documents shall be a sufficient basis to deny the application for
an earned income tax credit.
A.
Any real estate tax credit due to a qualifying active volunteer will
be paid by a check to the active volunteer after the Borough real
estate tax has first been paid in full. Neither a credit nor a tax
deduction will appear on the active volunteer's real estate tax bill.
B.
Any earned income tax credit due to a qualifying active volunteer
will be paid by the Borough to the active volunteer after the active
volunteer has first paid in full any earned income tax due the Borough
for the tax year for which the tax credit is claimed.
C.
Any payment due to a qualifying active volunteer under Subsections A and B and herein shall be paid in one check after approval by Council of the Borough of Green Tree as set forth in § 310-97A(3) above.
A.
Penalties for false reporting.
(1)
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.
(2)
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.
B.
In the event any section of this article shall be finally declared
by a court of competent jurisdiction to be invalid for any reason,
then only that portion of the article shall be invalid and such invalidity
shall not in any way affect the validity of any other section. It
is hereby declared to be the intention of the Borough that this article
would have been adopted had such invalid section, clause, or subsection
not been included therein.
C.
Any ordinance or parts of ordinances in conflict with this article
are hereby repealed.
