[Ord. 2009-7, 12/1/2009]
Jonestown Borough adopts the provisions under § 46302 of the Borough Code and imposes a fire hydrant tax as authorized under that Section. The tax imposed under this Part shall be assessed annually by the Borough Council. The Borough Council shall impose an equal assessment on all properties of $15, whether or not exempt from taxation under existing law. This assessment shall not be made against any farmland pursuant to 53 P.S. § 46302.1. Vacant lots between built-up sections, whether tilled or not tilled, are not farmland for purposes of this Part.
[Ord. 2009-7, 12/1/2009]
The tax imposed under § 501 of this Part shall be administered, collected, and enforced by the Tax Collector pursuant to the conditions set forth under 53 P.S. § 46086. The fire hydrant assessment shall be billed on the annual real estate tax bill for Borough purposes. Any unpaid taxes under this Part shall be subject to enforcement provisions, including any penalties or interest, set forth under 53 P.S. § 46086.