This article shall be known as and may be cited as the "Borough
of Bell Acres Fire Tax Ordinance."
This article is adopted pursuant to Section 1302(b)(6) of the
Borough Code, 8 Pa.C.S. § 1302.
It is hereby declared to be the purpose of this article to assess
a fire tax upon real estate situated within the Borough of Bell Acres,
Allegheny County, for the purposes of funding the expenses of the
volunteer fire department(s) situated within the Borough for all lawful
purposes as may be specified for such tax from time to time by the
laws of the Commonwealth of Pennsylvania. The Borough Council find
that the volunteer fire departments are necessary for the protection
of the community, residences and buildings situated therein, and that
the escalating maintenance costs and equipment replacement costs require
the imposition of a fire tax to assure the financial future of these
volunteer organizations.
Unless otherwise expressly stated, the following terms for the
purpose of this article shall have the meaning herein indicated:
BOROUGH
Borough of Bell Acres, Allegheny County, Pennsylvania.
BOROUGH COUNCIL
The Borough Council of the Borough of Bell Acres, Allegheny
County, Pennsylvania.
FIRE COMPANY
Includes and means any and all organizations within or without
the Borough of Bell Acres, professional or volunteer, which are engaged
in fire protection of its residents, buildings and real estate within
and serving the Borough.
FISCAL YEAR
The fiscal year of the Borough of Bell Acres, 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 industrial 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. Also referred to as the Fire Tax.
TAX COLLECTOR
The person elected or appointed to collect or receive real
estate taxes for Borough of Bell Acres.
TAX YEAR
The period from January 1 through December 31 in any year;
a calendar year.
There shall be an annual tax, permitted up to three mills, levied
and assessed on each dollar of assessed value upon parcels of real
estate within the limits of the Borough of Bell Acres, which said
tax shall be in an addition to any other real estate taxes levied
and assessed by the Borough of Bell Acres pursuant to the laws of
the Commonwealth of Pennsylvania. The Fire Tax is levied and assessed
for the purposes of assisting volunteer fire companies servicing Bell
Acres Borough, Allegheny County with vehicle, fire apparatus and safety
equipment purchases, and repairs as more specifically promulgated
in this article.
The Tax Collector shall give notice of the amount of the Fire
Tax hereby levied and assessed to every taxable parcel as it appears
on the tax duplicate at the same time and in the same manners 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. Failure to receive such notice shall not
relieve any taxpayer from the payment of the tax hereby levied and
assessed and such taxpayer shall be charged with the said tax as though
he had received notice.
The Fire Tax shall be collected by the Tax Collector in the
same manner and at the same time or times as the tax levied against
real estate for general Borough purposes.
The entry of said Fire Tax in the tax duplicate and issuance
of said duplicate to the Tax Collector shall constitute his warrant
for the collection of the Fire Tax hereby levied and assessed. Such
warrant shall remain in force until the complete settlement of all
taxes in such duplicate as provided by the Local Tax Collection Law,
as amended and supplemented.
The expenses of the collection of the Fire Tax hereby levied
and assessed shall be paid and allowed as provided in the aforesaid
Local Tax Collection Law, as amended and supplemented. The Tax Collector,
as compensation for the collection of said Fire Taxes, shall receive
the same commission as fixed by the Borough of Bell Acres for the
collection of the other Borough taxes.
The Tax Collector shall keep a correct amount of all monies
collected by him under the authority of this article. Upon collection
from a taxable person, he shall mark "paid" on each duplicated at
the name of such person and the date on which the payment was made.
The Tax Collector shall remit said taxes to the Treasurer by a separate
statement at the same time as other taxes are remitted to the said
Treasurer. 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 Borough Council shall on an annual basis disburse all Fire
Taxes remitted to the Secretary by the Tax Collector to each volunteer
fire company on an equal basis which shall be deposed into a separate
account at a federal insured banking institution for the sole purpose
of funding all lawful purposes as may be specified for such tax from
time to time by the laws of the Commonwealth of Pennsylvania, including,
but not limited to the purchase of new or used vehicle equipment,
fire apparatus and safety equipment, and the maintenance and repair
of company fire trucks, tank trucks and fire apparatus.