[Adopted 12-12-2022 by Ord. No. 315]
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 of Bell Acres, Allegheny County, Pennsylvania.
The Borough Council of the Borough of Bell Acres, Allegheny
County, Pennsylvania.
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.
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.
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.
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.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
The dedicated fire protection services appropriations tax
levied pursuant to this article. Also referred to as the Fire Tax.
The person elected or appointed to collect or receive real
estate taxes for Borough of Bell Acres.
The period from January 1 through December 31 in any year;
a calendar 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.
A.
The Fire Tax may be levied in accordance with the terms of this article
for the fiscal year 2023 and shall be considered assessed at the same
time or times as the tax levied against real estate by the Borough
of Bell Acres 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
ordinance or resolution for each year.
B.
The rate of Fire Tax for the year 2023 shall be .5 mill, which is
$0.05 on each $100 of assessed valuation of taxable property. For
fiscal year 2024 and thereafter, Council shall adopt a resolution
levying the Fire Tax for the fiscal year for taxes levied at the same
rate as or a rate lower than the previous fiscal year, and otherwise
shall enact an ordinance if the Fire Tax rate increases from the previous
fiscal year.
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.
A.
All taxpayers subject to the payment of the Fire Tax hereby levied
and assessed shall be entitled to a discount of 2% from the amount
of such tax upon making payment of the whole amount thereof within
two months after the date of the tax notice. All taxpayers who shall
fail to make payment of the Fire Tax charged against them for four
months after the date of the tax notice shall be charged a penalty
of 10%, which penalty shall be added to the taxes by the Tax Collector
and be collected by him.
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.
A.
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.
B.
On an annual basis on or before the first day of March of year following
the receipt of Fire Tax funds disbursed and received during the preceding
calendar year, the volunteer fire companies, by and through their
officers, shall submit to the Borough Auditor or contracted certified
public accountant, and a copy to the Borough Council, a written accounting
of all Fire Tax funds received and disbursed during the preceding
calendar year. The accounting shall include but not be limited to
the identification of the banking institution and account number of
the account containing the Fire Tax funds, the date and amount of
all expenditures, the identification of all equipment purchased, acquired
or repaired and maintained, and an accountant's statement of
review and audit of said Fire Tax funds for the preceding calendar
year, or in the alternative, an internal statement of review and audit
of said funds for the preceding calendar year.
C.
In the event that the Auditor and the Borough Council do not review a written accounting as required in Subsection B above by the deadline set forth therein, the Borough Council in its sole discretion may withhold any further funding for the calendar year, and may distribute that portion of Fire Tax funds designated for distribution to the volunteer fire department failing to provide the written accounting to such other eligible volunteer fire departments which have complied with aforementioned sections, and in the event of multiple eligible volunteer fire departments, said designated amount shall be distributed on an equal basis.
