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 Pocopson Township.
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 §
203-49.
COMMISSIONER
The State Fire Commissioner of the Commonwealth of Pennsylvania.
REAL PROPERTY TAX
A tax imposed by the Township of Pocopson on real property
located within the Township.
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 Pocopson Township.
A real property tax credit established under this chapter 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 section shall remain in effect until
it is repealed.