The above recitals are incorporated herein by reference.
The Code of Ordinances for the Borough of Oakdale is hereby
amended to include this ordinance as to be known as "Tax Credits for
Volunteer Members of Volunteer Fire Companies."
The following words and phrases when used in this article shall
have the meanings given to them in this section unless the context
clearly indicates otherwise.
ACTIVE VOLUNTEER
An individual who volunteers at a volunteer fire company
and has satisfied the following conditions:
A.
Completes the activities of the Volunteer Service Credit Program
set forth in Section 4;
B.
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company; and
C.
Receives approval as an active volunteer by Council for the
Borough of Oakdale.
APPLICATION
A form provided by the Borough of Oakdale to a volunteer
applying for certification under the Volunteer Service Credit Program.
COMMISSIONER
The State Fire Commissioner of the Commonwealth.
EARNED INCOME TAX
A tax on earned income and net profits levied under Chapter
3 of the act of December 31, 1965 (P.L. 1257, No.511), known as The
Local Tax Enabling Act.
ELIGIBILITY PERIOD
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
EMERGENCY RESPONSE CALL
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
REAL ESTATE TAX
A tax owed on real estate owned within the Borough pursuant
to General County Assessment Law, 72 P.S § 5020-1 et seq.
VOLUNTEER
A member of a volunteer fire company.
[Added 11-5-2020 by Ord. No. 2020-5]
A. Tax credit.
Each active volunteer who has been certified under the Borough of
Oakdale Volunteer Service Credit Program shall be eligible to receive
a real property tax credit of 20% of the Borough tax liability on
qualified real property. If the tax is paid in the penalty period,
the tax credit shall only apply to the base tax year liability.
B. Claim.
(1) An
active volunteer with a tax credit certificate may file a claim for
the tax credit on his or her qualified real property tax liability
for the Borough of Oakdale's real estate tax levy. The tax credit
shall be administered as a refund by the Borough Treasurer. An active
volunteer shall file the following with the Borough Manager:
(a) A true and correct receipt from the Borough of Oakdale Real Estate
Tax Collector of the paid Borough real property taxes for the tax
year for which the claim is being filed.
(b) The tax credit certificate.
(d) Documentation that the tax paid was for qualified real property as
defined in this article.
(2) If
the active volunteer provides all documents required under this subsection,
the Borough shall issue the tax refund to the active volunteer.
C. Rejection
of tax credit clam.
(1) The Borough Manager shall reject the claim for a Borough real property tax credit if the taxpayer fails to provide the documents required under Subsection
B(1).
(2) If the Borough Manager rejects the claim, the taxpayer shall be notified in writing of the decision. The notice shall include the reasons for the rejection and provide the method of appealing the decision pursuant to §
324-63.
(3) Taxpayers
shall have 30 days to appeal the decision of the Borough Manager.