This article shall be known and cited as the "Silverdale Borough
Fire Tax Ordinance."
This article is enacted under authority of the Borough Code,
Act of May 17, 2012, P.L. 262, No. 43, Section 158 [53 P.S. § 46302(a)(6)].
The following words and phrases, when used in this article shall
have the meanings ascribed to them in this section, except where the
context clearly indicates or requires a different meaning:
BOROUGH
The Borough of Silverdale, Bucks County, Pennsylvania.
BOROUGH COUNCIL
The Borough Council of the Borough of Silverdale, Bucks County,
Pennsylvania.
FIRE COMPANY
Includes and means any and all organizations within or without
the Borough of Silverdale, professional or volunteer, which are engaged
in fire protection services within and serving the Borough.
FISCAL YEAR
This fiscal year of the Borough of Silverdale, Bucks County,
Pennsylvania, which is the period from January 1 through December
31 in each year; a calendar year.
PERSON
Includes, but is not limited to, an individual, unincorporated
association, partnership, limited partnership, firm, corporation,
limited liability company, joint venture, or any other legal entity
whatsoever.
REAL ESTATE
A.
Any lands, tenements or hereditaments within the Borough, including,
without limitation, buildings, structures, fixtures, mines, minerals,
oils, gas quarries, spaces with or without upper or lower boundaries,
trees and other improvements, immovable or interests which, by custom,
usage or law, pass with a conveyance of land, but excluding permanently
attached machinery and equipment in an individual plant.
C.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
TAX
The dedicated fire protection services appropriations tax
levied pursuant to this article.
TAX COLLECTOR
The duly elected, appointed, designated or established Tax
Collector of the Borough of Silverdale, Bucks County, Pennsylvania.
TAX YEAR
The period from January l through December 31 in any year;
a calendar year.
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
real estate taxation for general Borough purposes appears.
The entry of the fire tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute the Tax Collector's
warrant for the collection of said tax levied and assessed.
The fire tax shall be collected by the Tax Collector in the
same manner and 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
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 the 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.
The fire tax may be levied in accordance with the terms of this
article for the fiscal year 2021 and shall be considered assessed
at the same time as the tax levied against real estate by the Borough
for general Borough purposes. The fire tax shall continue on a calendar-year
basis thereafter without annual reenactment of this article and by
inclusion of the same in the annual Borough tax resolution for each
year.
The Borough shall be authorized to enter into written agreements
and memoranda of understanding with any fire company which receives
appropriations from the Borough generated from the tax revenues collected
pursuant to this article in order to provide an accountability process
for the use of such appropriations and to assist the Borough in its
annual budget process so that it may budget responsibly and levy the
tax accordingly. Such agreements or memoranda of understanding may
require any fire company which is the recipient of appropriations
to timely file with the Borough budget and financial reports and any
such other reports or supporting documentation relative to the use
or proposed use of appropriated funds.