[Ord. No. 3-2024, 12/2/2024]
Jackson Township adopts the provisions under § 66802 of the Second Class Township Code[1] and imposes a fire hydrant tax as authorized under that section. The tax imposed under this Part shall be assessed annually by the Board of Supervisors. The Board of Supervisors shall impose an equal assessment on all property, whether or not exempt from taxation under existing law, within 780 feet of any fire hydrant based upon the assessment of property for county tax purposes. By December 31 of each year, the Board of Supervisors via a resolution adopting the annual budget shall set the amount to be imposed for the upcoming year. This assessment shall not be made against any farmland or any airport which is privately owned, and which is not open or intended to be open to the public. Vacant lots between built-up sections, whether tilled or not tilled, are not farmland for purposes of this Part.
[1]
Editor's Note: See 53 P.S. § 66802.
[Ord. No. 3-2024, 12/2/2024]
The tax imposed under § 24-401 of this Part shall be administered, collected, and enforced by the Tax Collector pursuant to the conditions set forth under 53 P.S. § 68301(a). The fire hydrant assessment shall be billed on the annual real estate tax bill for Township purposes. Any unpaid taxes under this Part shall be subject to enforcement provisions, including any penalties or interest, set forth under 53 P.S. § 68301(a).