Borough of Brentwood, PA
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2023-01-17
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Part II: General Legislation
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Chapter 190 Taxation
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Article III Real Property Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Auditor
- Ch 10 Cable Rate Review Board
- Ch 14 Elected Officials Policies and Procedures Manual
- Ch 18 Fire Department
- Ch 27 Library
- Ch 30 Manager, Borough
- Ch 35 Pensions
- Ch 36 Personnel Policies and Procedures Manual
- Ch 37 Planning Commission
- Ch 39 Police Department
- Ch 41 Property, Borough
- Ch 46 Salaries and Compensation
- Ch 48 Shade Tree Commission
- Ch 51 Trusts
- Part II: General Legislation
- Ch 64 Adult Entertainment
- Ch 68 (Reserved)
- Ch 70 Alcoholic Beverages
- Ch 73 Amusement Devices
- Ch 76 Animals
- Ch 79 Attorney Fees
- Ch 82 Brush, Grass and Weeds
- Ch 83 Bullying and Harassment
- Ch 85 Construction Codes, Uniform
- Ch 93 Curfew
- Ch 95 Electrical Standards
- Ch 96 Emergency Service Reimbursements
- Ch 97 Energy Conservation
- Ch 99 Erosion and Sediment Control
- Ch 102 Excavations
- Ch 106 Fire Prevention
- Ch 108 Fire Loss Insurance
- Ch 109 Fires, Conduct at
- Ch 112 Fireworks
- Ch 113 Floodplain Management
- Ch 114 Fuel Gas
- Ch 116 Handbills
- Ch 119 Handicapped Parking
- Ch 129 Littering
- Ch 133 Massage Parlors and Health Clubs
- Ch 137 Mechanical Standards
- Ch 139 Neighborhood Blight Reclamation and Revitalization
- Ch 141 Night Clubs and Bottle Clubs
- Ch 145 Noise
- Ch 148 Nuisances
- Ch 151 Pawnbrokers and Precious Metals, Secondhand and Antique Dealers
- Ch 152 Parades and Assemblages
- Ch 153 Parking Fines
- Ch 154 Parking in Residential Districts
- Ch 155 Parks and Recreation
- Ch 156 Peace and Good Order
- Ch 159 Plumbing
- Ch 162 Property Maintenance
- Ch 163 Rental Property
- Ch 164 Residential Standards
- Ch 165 Recreational Motorized Vehicles
- Ch 167 Sewers
- Ch 172 Smoking
- Ch 174 Solid Waste
- Ch 177 Stormwater Management
- Ch 180 Streets and Sidewalks
- Ch 181 Street Rehabilitation and Maintenance Plan
- Ch 183 Subdivision and Land Development
- Ch 186 Swimming Pools
- Ch 190 Taxation
- Ch 190 Art III Real Property Tax
- § 190-27 Title.
- § 190-28 Imposition of tax.
- § 190-29 Penalty for unpaid or delinquent taxes.
- § 190-30 Failure to receive notice.
- Ch 192 Traffic Calming
- Ch 194 Transient Retail Businesses, Panhandling and Solicitation
- Ch 197 Trees
- Ch 199 Urban Wildlife Interface Standards
- Ch 200 Vacant Property
- Ch 201 Vehicles and Traffic
- Ch 210 Zoning
- Appendix
- Ch A214 Cable Television Franchise
- Ch A215 Fees
- Disposition List
- Ch DL Disposition List
[Adopted 12-16-2008 by Ord. No. 1173[1]]
[1]
Editor's Note: This ordinance superseded former
Art. III, Real Property Tax, adopted 12-20-2005 by Ord. No. 1148.
This article shall be known and may be cited
as the "Borough of Brentwood Real Property Tax Ordinance."
Pursuant to the provisions of the Pennsylvania
Borough Code, Article XIII, Section 1302, taxes are hereby levied
on each $1 of the valuation assessed by Allegheny County, Pennsylvania,
and assessed on all persons and properties assessed for county purposes
and subject to taxation for Borough purposes within the said Borough
of Brentwood, in the manner set forth below:
|
Purpose
|
Rate
(mils)
|
|---|---|
|
General Borough Operations
|
8.00
|
|
Library
|
0.50
|
|
Total
|
8.50
|
From and after this date, the Borough of Brentwood,
according to its authority under the Local Tax Collection Law, 72
P.S. § 5511.1 et seq., hereby establishes that all taxpayers
subject to the payment of tax under this article who shall fail to
make payment of such tax 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 the Tax Collector.
Interest, as provided by law or by statute, shall be imposed until
such time that a claim or lien shall be filed for the collection of
the said taxes, at which time interest at the rate of 10% per annum
shall be added to the amount due for the taxes and penalty provided
herein.
Failure to receive notice shall not relieve
any taxpayer from the payment of any taxes imposed by the Borough
of Brentwood, and such taxpayer shall be charged with his taxes as
though he had received notice.
