[Adopted 12-16-2020 by Ord. No. 18-2020]
A. The City
Council shall, by ordinance, annually enact an ordinance establishing
the type(s) and rate(s) of real estate (property) taxes to be levied
for each fiscal year.
B. To provide
for revenue purposes and for payment of necessary bills to support
the City and to make necessary improvements, there is hereby levied
6.85 mills on the dollar of valuation.
[Added 12-21-2022 by Ord. No. 15-2022; 12-20-2023 by Ord. No. 13-2023]
[Added 11-16-2022 by Res. No. 12810]
A. Administration. The City Council of the City of Pittston hereby directs the Pittston City Tax Collector (Pittston City Code Section §
C8.01) to comply with the provisions of Act 57 of 2022 and the policies set forth in this resolution for tax years beginning on or after January 1, 2023:
B. Definitions. The following words and phrases shall have the meanings
given to them within this section unless the context clearly indicates
otherwise:
ADDITIONAL CHARGE
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
QUALIFYING EVENT
(1)
For the purposes of real property, the date of transfer of ownership.
(2)
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
TAX COLLECTOR
The tax collector for the City of Pittston (Pittston Home
Rule Charter, Pittston City Code Section § 8.01), Luzerne,
County, any authorized or designated delinquent tax collector, the
Luzerne County Tax Claim Bureau, or any alternative collector of taxes
as provided for in the act of July 7,1947 (P.L. 1368, No.542), known
as the "Real Estate Tax Sale Law," an employee, agent or assignee
authorized to collect the tax, a purchaser of claim for the tax or
any other person authorized by law or contract to secure collection
of, or take any action at law or in equity against the person or property
of the taxpayer for the real estate tax or amounts, liens or claims
derived from the real estate tax.
C. Waiver policy pursuant to Act 57 of 2022. The Tax Collector shall,
for tax years beginning on and after January 1, 2023, grant a request
to waive additional charges for real estate taxes if the taxpayer
does all of the following:
(1) Provides a waiver request of additional charges, on a form provided
by the state Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
(2) Attests that a tax notice was not received; and
(3) Provides the Tax Collector in possession of the claim with one of
the following:
(a)
A copy of the deed showing the date of real property transfer;
or
(b)
A copy of the title following the acquisition of a mobile or
manufactured home subject to taxation as real estate showing the date
of issuance or a copy of an executed lease agreement between the owner
of a mobile or manufactured home and the owner of a parcel of land
on which the mobile or manufactured home will be situated showing
the date the lease commences; and
(4) Pays the face value amount of the tax notice for the real estate
tax with the waiver request.