[Adopted 2-9-1977 by Ord. No. 1-1977]
A.
Except as provided by Subsection B, from and after January 1, 1990, the commission to be paid to the Tax Collector of the borough for the collection of borough taxes levied against real estate in the borough shall be 1 1/2% of the total amount of said borough taxes collected by said Tax Collector and paid to the Borough Treasurer, provided that for any one (1) tax year said Tax Collector shall not be entitled to receive and, therefore, shall not be paid more than $12,500 as compensation for the collection of said taxes. This provision is not intended to affect the compensation for said Tax Collector for the calendar year 1989, which compensation shall remain at $7,500.
[Amended 2-8-1989 by Ord. No. 7-1989]
B.
From and after January 1, 1978, the commission to
be paid to the Tax Collector of the borough for the collection of
interim real estate taxes (i.e., real estate taxes based on an assessment
which has been revised in a particular tax year because of new improvements)
shall be 4% of the total amount of said borough taxes collected by
the said Tax Collector and paid to the Borough Treasurer.
[Added 8-16-2023 by Ord.
No. 13-2023]
All terms defined in the Local Tax Enabling Act[1] and Act 172 of 2016 shall have the meanings set forth
therein. The following terms shall have the meanings set forth herein:
The top ranking or commanding officer in the West Chester
Fire Department and Good Fellowship Ambulance. This definition shall
include Acting Chiefs during periods of transition.
Refers to the West Chester Fire Department and Good Fellowship
Ambulance where the volunteer works or their related or affiliated
auxiliary agencies and relief associations.
A resident of the Borough of West Chester who is:
A volunteer who has satisfied the criteria specified for the
West Chester Fire Department or Good Fellowship Ambulance, as specified
in a resolution adopted by Borough Council from time to time; or
A volunteer who has been injured during the performance of their
assigned duties and who can no longer serve as an active volunteer
because of the injury. A volunteer so injured and unable to serve,
but would otherwise be eligible for a tax credit, shall be deemed
a qualifying volunteer until December 31 of the year of the fifth
anniversary of the date of injury; or
A volunteer who holds an elected or appointed administrative
position within the West Chester Fire Department or Good Fellowship
Ambulance or a volunteer who provides administrative or other support
services that aid in the financial viability, emergency response or
operational readiness of the West Chester Fire Department or Good
Fellowship Ambulance for a minimum of nine months in the calendar
year and who is in good standing.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Added 8-16-2023 by Ord.
No. 13-2023]
Each qualifying volunteer, who is certified as such in accordance
with the provisions of this article, shall be entitled to receive
a tax credit against their real property tax on real property owned
and occupied by the qualifying volunteer, in an amount established
by resolution of Borough Council.
[Added 8-16-2023 by Ord.
No. 13-2023]
Volunteers shall sign and submit an application for a qualifying
volunteer to the Chief of the West Chester Fire Department or Good
Fellowship Ambulance. The Chiefs shall review all applications submitted,
sign each approved application, and indicate on each application if
they recommend the volunteer to be certified as a qualifying volunteer
or not. On or before January 15 of each year the Chiefs shall forward
a list certifying all qualified volunteers, with all supporting documentation,
to the Borough Council. The Borough Council shall review the applications
and supporting documentation and shall, by a motion of the Borough
Council, certify all qualifying volunteers on or before March 1 of
each year. Only those volunteers certified by the Borough Council
shall receive the real estate tax credit, and this credit may be utilized
for any real estate taxes paid or payable to the Borough during or
for the previous calendar year only.
[Added 8-16-2023 by Ord.
No. 13-2023]
A taxpayer may appeal the decision of the Borough Council to not certify them as a qualifying volunteer entitled to a tax credit by filing such appeal within 30 days of such decision in accordance with the provisions of 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
