[Ord. No. 300, 10/11/2021]
This Part 6 shall be known as the "Mountville Borough Fire Tax Ordinance."
[Ord. No. 300, 10/11/2021]
This Mountville Borough fire tax is levied under the authority of 8 Pa.C.S.A. § 1302(a)(6) of the Pennsylvania Borough Code, and pursuant to the Pennsylvania Local Tax Enabling Act, 1695, P.L. 1257, as amended.
[Ord. No. 300, 10/11/2021]
Terms in this Part 6 carry the same definitions as stated in the Pennsylvania Borough Code and the Code of Ordinances of the Borough of Mountville.
[Ord. No. 300, 10/11/2021]
1.
A tax, not exceeding three mills, is hereby levied and imposed annually for the purchase of fire engines, fire apparatus, and fire hose for the use of the Borough or for assisting any fire company in the Borough in the purchase, renewal or repair of any of its fire engines, fire apparatus, or fire hose; for the purposes of making appropriations to fire companies both within and without the Borough; and of contracting with adjacent municipalities or volunteer fire companies in adjacent municipalities for fire protection, for the training of fire personnel, and payments to fire training schools and centers, or for the erection and maintenance of a firehouse or fire training school and center.
2.
In the event the fire tax described herein is proposed to exceed three mills in any given year, before taking effect that proposal shall be submitted to a vote of the residents of the Borough, and the Lancaster County Board of Elections shall frame the question in accordance with the election laws of the Commonwealth of Pennsylvania.
3.
The fire tax shall be levied on the dollar on the assessed value of all real property located within the Borough for Lancaster County tax assessment purposes. No action of the Borough authorities fixing the tax rate for any year shall require a statement expressing the rate of taxation in dollars and cents on each $100 of assessed valuation of taxable property.
4.
The initial fire tax rate will be 0.66 mills.
[Ord. No. 300, 10/11/2021]
The proceeds collected from the fire tax shall be kept in a separate funds and shall only be used for the purposes defined in this Part 6.
[Ord. No. 300, 10/11/2021]
The fire tax shall be collected by the duly elected or appointed Tax Collector of the Borough of Mountville, in the same manner as other Borough taxes are collected in accordance with the general provisions of the Borough's Code of Ordinances.
[Ord. No. 300, 10/11/2021]
In the event Borough Council terminates the fire tax, the Borough shall first give all fire companies located within the Borough no less that one year's written notice of the effective date of the termination