This article shall be known as the "Carroll Township Tax Collector
Compensation Ordinance."
The following words, when used in this article, shall have the
meaning ascribed to them in this section, except where the context
or language clearly indicates or requires a different meaning:
COLLECTOR
The person elected by the electors of Carroll Township to
serve as the Township Tax Collector.
TAX YEAR
The period from January 1 until December 31 in any year.
Carroll Township levies an annual tax assessment for the cost
of public lighting in the Township. The Tax Collector is charged with
the collection of the streetlight tax assessment and shall be compensated
in the amount of 5% of the gross amounts collected from the streetlight
tax assessment, whether collection be made a discount, face or penalty
assessment amount.
[Amended 2-8-2021 by Ord.
No. 2021-247]
Carroll Township levies an annual per capita tax assessment
on residents of the Township. The Tax Collector is charged with the
billing, monitoring census, accounting, and collection of the per
capita tax assessment and shall be compensated in the amount of 7%
of the gross amount collected for the per capita tax assessment, whether
the collection be made at a discount, face or penalty assessment amount.
In addition, the Tax Collector shall be paid $1 for each initial per
capita tax assessment mailed for a given tax year.
[Amended 2-9-2009 by Ord.
No. 2009-198; 9-9-2019 by Ord. No. 2019-243]
Carroll Township levies an annual tax assessment upon all real
property within the Township that is subject to the real property
tax. The Tax Collector is charged with the collection of the real
property tax assessment and shall be compensated in the amount of
$1 per assessment bill mailed, $3 per assessment bill collected and,
in addition, shall receive an annual stipend in the amount of $2,500.
The annual stipend shall be paid to the Tax Collector on or before
March 31 of the tax year, whether collection be made at discount,
face or penalty assessment amount.
The provisions of this article, so far as they are the same
as those of ordinances in force immediately prior to the enactment
of this article, are intended as a continuation of such ordinances
and not as new enactments. Provisions of this article shall not affect
any act done or liability incurred, nor shall they affect any suit
or prosecution pending or to be instituted to enforce any right or
penalty or to punish any offense under the authority of any ordinance
repealed by this article.