The Council of Pennsburg does hereby ordain, pursuant to the
authority given to it by the Legislator of the Commonwealth of Pennsylvania,
an annual tax for the purpose of obtaining funds for appropriations
and/ or contracts with a volunteer fire company servicing the Borough
and for ambulance services serving the Borough. When effective, said
tax shall be for the calendar year 2024 and shall automatically continue
in future years.
The Tax Collector shall be the duly elected, appointed, designated,
or established Tax Collector for the Borough of Pennsburg, Montgomery
County, Pennsylvania.
The tax rate for calendar year 2024 and future years, unless
amended by resolution of the Board, shall be in the amount of .75
mils imposable on each and every property within the Borough as said
properties are assessed by the Montgomery County Tax Assessment Office
for purposes of fire protection.
The tax rate for calendar year 2024 and future years, unless
amended by resolution of the Board, shall be in the amount of .25
mils imposable on each and every property within the Borough as said
properties are assessed by the Montgomery County Tax Assessment Office
for ambulance services.
The tax year is defined as the period from January 1 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 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 Tax Collector shall keep
an accurate account of all taxes collected by authority of this article
and shall mark the same paid. The Tax Collector shall transmit said
taxes so collected to the Treasurer of the Borough by separate statement.
If any section, paragraph, subsection, clause, or provision
of this article shall be declared invalid or unconstitutional by a
court of competent jurisdiction, such decision shall not affect the
validity of this article as a whole or any part thereof other than
that portion specifically declared invalid.