[Ord. No. 1255, 1/5/2026]
The Quakertown Borough Council, for the purpose of purchasing and maintaining fire apparatus and a suitable place to house fire apparatus; making appropriations to fire companies located inside and outside Quakertown Borough; training of fire company personnel and for fire training schools or centers; contracting with adjacent municipal corporations or volunteer fire companies in adjacent municipal corporations for fire protection; and/or paying salaries, benefits or other compensation of fire suppression employees of Quakertown Borough or a fire company serving Quakertown Borough; does hereby impose on each assessment parcel of real property within the jurisdiction of Quakertown Borough a fire tax which said tax shall be in addition to all other taxes levied and assessed by the Borough pursuant to any other laws of the Commonwealth of Pennsylvania.
[Ord. No. 1255, 1/5/2026]
Beginning on January 5, 2026, Quakertown Borough hereby imposes an annual special fire tax in the amount of 3.00 mills on each dollar of assessed value, or the amount of $0.30 on each $100 of assessed valuation for county purposes, as now is or may be provided by law.
[Ord. No. 1255, 1/5/2026]
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.
[Ord. No. 1255, 1/5/2026]
Costs, interest, and penalties may be assessed in a manner set forth in Section 1086 of the Pennsylvania Borough Code, 8 Pa.C.S.A. § 101 et seq., and the Pennsylvania Municipal Claim and Tax Lien Law, 53 P.S. § 7101 et seq.
[Ord. No. 1255, 1/5/2026]
The Council may authorize the imposition upon the person or business liable for the delinquent fire tax in the manner set forth in Section 1086 of the Borough Code[1] and the Pennsylvania Municipal Claim and Tax Lien Law.[2]
[1]
Editor's Note: See 8 Pa.C.S.A. § 1086.
[2]
Editor's Note: See 53 P.S. § 7101 et seq.