As used in this article, the following terms shall have the
meanings indicated:
PERSON
Every natural person, individual, partnership, corporation,
association, unincorporated association, firm, enterprise or other
entity whatsoever.
REAL ESTATE
A.
Any lands, tenements or hereditaments within this municipality,
including, without limitation, buildings, structures, fixtures, mines,
minerals, oil, gas, quarries, spaces with or without upper or lower
boundaries, trees and other improvements, immovables or interests
which, by custom, usage or law, pass with a conveyance of land, but
excluding permanently attached machinery and equipment in an industrial
plant.
C.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under proprietary lease or occupancy
agreement.
The Borough shall give notice of tax liability to all persons
who own real estate against which this tax is levied at the same time
and in the same manner as notice of tax liability is given with respect
to real estate taxation for general Borough purposes. The notice of
tax liability shall appear on the same tax bill on which notice of
the real estate taxation for general Borough purposes appears.
The fire service appropriations tax shall be collected by the
duly appointed, designated or established Tax Collector of the Borough
in the same manner and at the same time or times as the tax levied
against real estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article
and shall mark the same "paid" on each duplicate and the date on which
payment was made. The Tax Collector shall transmit said taxes so collected
to the Treasurer of the Borough by separate statement, at the same
time as other taxes are remitted or required to be remitted to the
Borough. It shall be the duty and responsibility of said Treasurer
to ensure that the taxes so collected are applied only for the purposes
for which they are levied and collected pursuant to the terms of this
article.
In the event that any tax due under this article remains due
and unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due or unpaid under this
article, together with penalty and interest. Where suit is brought
for recovery of this tax, the person liable therefor shall, in addition
to the tax, interest and penalties, be responsible and liable for
all costs of collection and prosecution.
The fire service appropriations tax shall be levied in accordance
with the terms of this article for the calendar year 2022 and shall
be considered assessed at the same time or times as the tax levied
against real estate by the Borough for general Borough purposes. The
Council of the Borough of Port Vue shall have the authority to continue
said tax for additional periods at such rate in compliance with law
pursuant to further ordinance of Council.