[Adopted 2-7-2005 by Ord. No. 2005-167]
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:
CARROLL TOWNSHIP
The area within the corporate limits of Carroll Township.
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[1]]
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.
[1]
Editor's Note: This ordinance also provided that the amendment of compensation shall go into effect upon the swearing in of the Tax Collector (January 2022) after the November 2021 Municipal Election.
[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.