Township of Wilkins, PA
Allegheny County
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Table of Contents
Table of Contents
[Adopted 9-11-1995 as Ord. No. 876]
A. 
Commencing with the year 1996 and each year thereafter, the Township Treasurer, acting as Tax Collector, shall, on or before March 1 of each year, send a notice of Township real estate taxes to every taxable whose name appears on the tax duplicate provided to the Tax Collector.
B. 
The notice shall contain the information required by Section 6 of the Local Tax Collection Law (Act of May 25, 1945, P.L. 1050, No. 394, as amended).[1]
[1]
Editor's Note: See 72 P.S. § 5511.6.
C. 
Interim real estate tax assessment on new construction and improvements.
[Added 11-22-2010 by Ord. No. 1009]
(1) 
Establishment of interim real estate tax assessment. Commencing with the tax year 2011 and each year thereafter, there shall be established an interim tax assessment of new construction and improvements in the Township of Wilkins.
(2) 
Notice to Manager. The Wilkins Township Building Code Official shall advise the Manager or his/her designee of the issuance of all building permits for new construction and/or improvements.
(3) 
Information to be shared with Woodland Hills School District. The Manager shall share this information with the Business Manager for the Woodland Hills School District.
(4) 
Notice to the Allegheny County Board of Property Assessment Appeals and Review. Either the Township Manager or the Woodland Hills Business Manager or their respective designees are directed to notify the Allegheny County Board of Property Assessment Appeals and Review (Assessor's Office) or such other authority responsible for the assessment of property within the Township of Wilkins of the issuance of a building permit for new construction and/or the improvement of an existing structure within the Township of Wilkins.
(5) 
Exempt property excepted. The direction contained herein shall not apply to real estate which has been declared exempt from real estate taxes in the Township of Wilkins.
(6) 
Reassessment. Upon reassessment, any interimly reassessed property shall be added to or revised on the Wilkins Township real estate tax duplicate for that calendar year.
(7) 
Proportionate reassessment. The reassessed property shall be taxable for Wilkins Township real estate tax purposes for the proportionate part of the calendar year remaining after the property was constructed and/or improved.
(8) 
New construction to be measured at the time of occupancy. The entire improvement or new construction shall be generally measured at and from the time of occupancy.
(9) 
Occupancy from the first day of the month. Occupancy occurring during the month shall be treated as occurring on the first day of the following month.
(10) 
Tax Collector to be notified of additions and revisions. A certified list of additions and revisions will be furnished by Wilkins Township to the Wilkins Township Real Estate Tax Collector.
(11) 
Tax Collector to notify property owner. Within 10 days, the Wilkins Township Real Estate Tax Collector shall notify the property owner of the real estate taxes due and owing to Wilkins Township.
All taxpayers subject to the payment of taxes shall be entitled to a discount of 2% from the amount of such tax when making payment of the whole amount thereof on or before April 30 of the subject tax year.
All taxpayers who shall on or before June 30 of the subject tax year, fail to make payment of any such taxes charged against them 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 at the rate of 10% shall be collected on all claims for delinquent real estate taxes from the date of filing the lien therefor in the Court of Common Pleas of Allegheny County, as provided by Section 9 of the Municipal Claims Act (Act of May 16, 1923, P.L. 207, No. 153, as amended).[1]
[1]
Editor's Note: See 53 P.S. § 7101 et seq.