[Adopted 2-8-1989 by Ord. No. 89-3; amended
in its entirety 3-5-1997 by Ord. No. 97-1]
The Tax Collector for the Borough of Downingtown
shall receive a compensation yearly levied by the Borough Council
for the collection of real estate taxes. Such amount will be set by
resolution prior to the 15th day of February of the year of the municipal
election in accordance with 72 P.S. § 5511.36a. Said compensation
shall be paid to the Tax Collector in one lump sum during the first
two weeks of January of each year.
The Tax Collector must be bonded with a single
surety (performance bond) to cover Borough taxes. The amount is set
by the Chester County Court but cannot exceed the amount of the duplicate.
Tax receipts shall be received in person or
by mail to a location established by resolution by the Borough Council.
All moneys shall be collected, deposited and invested in accordance
with standard accounting practices.
A Tax Collector may appoint one or more Deputy
Tax Collectors with the approval of the taxing district and the surety.
Deputy Tax Collectors are authorized to receive and collect taxes
with the same authority as the appointing Tax Collector.
The Tax Collector shall use Borough facilities
and data processing equipment specifically designed for the efficient
and orderly processing of said tax receipts.
The Tax Collector shall collect a fee for a
tax certification for the current year. This amount will be established
by resolution of the Borough Council. A duplicate or memo bill fee
will be established by resolution of the Borough Council. These fees
will be deposited in the General Fund of the Borough and disbursed
to the Tax Collector quarterly.
