[Ord. No. 5-1998, § 1, 12/22/1998]
Unless otherwise expressly stated, the following terms have,
for the purpose of this article, the meaning herein indicated:
The person elected or designated by South Hanover Township
to collect or receive the tax imposed by this article.
Any natural person.
Any person maintaining a residence within the Township of
South Hanover, Dauphin County, Pennsylvania.
Any person required hereunder to pay the per capita tax.
[Ord. No. 5-1998, § 2, 12/22/1998; Res. No. 13-2013, §§ 1 — 4, 12/23/2013; Res. No. 10-2014, §§ 1
— 4, 12/30/2014]
1.
A tax is hereby levied on residents 18 years and older at $5 per
capita.
2.
For the special purpose for which the Board of Supervisors of said
Township are authorized by law to levy and collect taxes, pursuant
to (Section 905.2, Second Class Township Code), rates are hereby levied
for the fiscal year ending December 31, 2015 as follows: The sum of
0.2630 mill(s) on each dollar of assessed valuation on those real
properties, within the Township for general Township purposes.
3.
For the special purpose for which the Board of Supervisors of said
Township are authorized by law to levy and rates are hereby levied
for the fiscal year ending December 31, 2015 as follows: The sum of
0.1700 mill(s) on each dollar of assessed valuation on those real
properties within the Township having access to fire hydrants.
4.
For the special purpose for which the Board of Supervisors of said
Township are authorized by law to levy and collect taxes, pursuant
to (Section 905.4, Second Class Township Code), rates are hereby levied
for the fiscal year ending December 31, 2015 as follows: The sum of
0.1981 mill(s) on each dollar of assessed valuation on those real
properties within the Township for the purpose of purchasing, maintaining,
and making appropriations for fire protection.
[Ord. No. 5-1998, § 3, 12/22/1998]
The failure or omission of the collector to send, or any taxpayer
to receive, the notice of the per capita tax due shall not relieve
the taxpayer from the payment of the tax.
[Ord. No. 5-1998, § 4, 12/22/1998]
All taxpayers subject to the payment of the tax under this article
shall be entitled to a discount of 2% on the amount of such tax upon
making payment of the whole amount thereof within two months after
the date of the tax notice. All taxpayers who shall fail to make payment
of any such tax imposed against them within four months after the
date of the tax notice shall be charged a penalty of 10%, which penalty
shall be added to the tax by the collector and collected by him. All
taxpayers who shall fail to make payment of the tax imposed against
them within seven months after the date of the tax notice shall be
charged a further penalty of 15% of the basic tax which penalty shall
be added to the tax and the initial penalty by the collector and collected
by him. The collector shall furnish a receipt to any taxpayer paying
such tax if so required.
[Ord. No. 5-1998, § 5, 12/22/1998]
All taxes levied under this article, together with all penalties,
shall be recoverable by the collector in the manner authorized by
law.
[Ord. No. 5-1998, § 6, 12/22/1998]
The tax imposed by this article shall become effective 30 days
from the date of the adoption of this article and shall remain in
effect until January 1, 2000. In accordance with Section 4 of the
Act of December 31, 1965, P.L. 1257, as amended (the Local Tax Enabling
Act), this article shall apply to all subsequent tax years unless
sooner repealed or amended by the Board of Supervisors of South Hanover
Township.
[Ord. No. 5-1998, § 7, 12/22/1998]
This tax shall be collected by the duly elected or appointed
Tax Collector of the Township of South Hanover and the taxables that
are delinquent as of February 1 shall be collected by the delinquent
Tax Collector designated by the Board of Supervisors.
[Ord. No. 5-1998, 12/22/1998; as amended by Ord. No. 2-2002, § 1, 2/12/2002; and by Ord. No. 2-2019, 3/12/2019]
The Board of Supervisors of the Township of South Hanover shall
appoint a delinquent tax collector from time to time by resolution
of the Board. Collection of delinquent taxes by a delinquent tax collector
shall be in accordance with and the delinquent tax collector shall
have the same powers, rights, privileges, duties and obligations as
are set forth in Section 686 of the Act of March 10 of 1949 (P.L.
30, No. 14), known as the "Public School Code 1949," as amended and
supplemented.
