[HISTORY: Adopted by the Board of Supervisors of the Township of Upper Uwchlan as indicated in article histories. Amendments noted where applicable.]
Pensions — See Ch. 29.
Article I Board of Supervisors
Article II Tax Collector
[Adopted 12-15-1997 by Ord. No. 97-09]
The annual compensation of the members of the Board of Supervisors shall be in the maximum amount as permitted by applicable laws of the Commonwealth of Pennsylvania as the same may be amended from time to time and/or as the population of the Township grows all in accordance with the laws of the Commonwealth of Pennsylvania. As of the date of the enactment of this article, and with the population of Upper Uwchlan Township being between 5,000 and 10,000 individuals, the compensation for each Supervisor is initially set at $2,500 per annum with said salary being automatically amended to the maximum amount as permitted by law without the necessity of further ordinance adoption. Said salary shall be payable quarterly as determined by a majority vote of the Board of Supervisors.
All members of the Board of Supervisors who are presently serving a term in office shall continue to receive the salary now being paid, unaffected by the provisions of this article for the remainder of his or her respective term in office.
[Adopted 1-30-2017 by Ord. No. 2017-01]
Editor’s Note: This ordinance also repealed former Art. II, Tax Collector, adopted 11-19-2012 by Ord. No. 2012-04.
The compensation for the Upper Uwchlan Township tax collector (the "Tax Collector") commencing January 1, 2018 shall be as follows:
For the year 2018 (January 1, 2018 through December 31, 2018) the Township shall pay the Tax Collector 2% of the total amount of real estate taxes and interim taxes collected per calendar year. The estimated compensation, based on the above percentage, shall be paid to the Tax Collector in bi-weekly installments. Any shortage due to the Tax Collector shall be paid to the Tax Collector within two months of the end of the fiscal year and any overage based on the estimated compensation shall be reimbursed to the Township within two months after the end of each fiscal year.
Beginning January 1, 2019 and until the Board adopts another ordinance or resolution to repeal this ordinance, the Township shall pay the Tax Collector $1.65 per real estate tax bill. The compensation shall be paid to the Tax Collector in bi-weekly installments.
Expenses for postage for the tax notices shall be paid by the Township as provided by the laws of the Commonwealth pursuant to 72 P.S. § 5511.9.
Editor's Note: Effective from 1-1-2014 through 12-31-2017, Ord. No. 2012-04 provided as follows: "The Township shall pay […] the Tax Collector 2.00% of the total amount of real estate taxes and interim taxes collected per calendar year. The estimated compensation, based on the above percentage, shall be paid to the Tax Collector in biweekly installments. Any shortage due to the Tax Collector shall be paid to the Tax Collector within two months of the end of the fiscal year, and any overage based on the estimated compensation shall be reimbursed to the Township within two months after the end of each fiscal year."
In addition to the requirements and responsibilities outlined in the Law, the Tax Collector shall comply with the following requirements:
Checks for tax payments shall be made payable to Upper Uwchlan Township. The Tax Collector shall deposit all tax payments into designated Township bank accounts weekly.
In determining compliance with tax collection deadlines, the Tax Collector shall accept the postmark date on the envelope containing a tax payment. The Tax Collector shall not make exceptions to tax collection deadlines when determining payment periods and crediting amounts due from taxpayers.
The Tax Collector shall prepare the following reports for regular tax collections and interim tax collections:
The Tax Collector shall prepare a monthly report in accordance with 72 P.S. § 5511.25 of the Law on a form approved by the Pennsylvania Department of Community and Economic Development (DCED) to the Treasurer of the Township to be delivered to the Board by the close of business on the tenth (10th) working day after each month end. The report shall provide the names of taxpayers, the amount collected from each taxpayer, along with discounts granted or penalties applied, if any, and the total amount of taxes received, discounts granted and penalties applied. The Tax Collector shall also include in such monthly report a reconciliation for each type of tax collected by the Township and the tax duplicates to the amount of taxes remaining to be collected.
The Tax Collector shall also prepare and deliver a report to the Treasurer of the Township within four working days after the tax collection period deadlines for discount, face, and penalty payments. First, the Tax Collector shall list discount, face, and penalty bills paid and taxes collected, detailing the taxpayer name, invoice number, parcel number, discounts, penalties and date of collection. Second, the Tax Collector shall list discount, face, and penalty bills unpaid and taxes uncollected, detailing the taxpayer name, invoice number, parcel number and amount due.
The Tax Collector shall prepare on forms approved by the DCED a yearly report verified by oath to be delivered to the DCED and the clerk of the court of quarter sessions of Chester County within 60 days after the close of the calendar year. Such report shall list the number of taxpayers; the total amount of taxes of the various types appearing on the tax duplicate(s) delivered for collection during such preceding calendar year; the amount of taxes of the various types collected showing which of such taxes were current and delinquent; the salary received by the Tax Collector; and an itemized list of expenses which were incident to the collection of taxes to be paid by the Tax Collector and/or the Township.
The Township will release the tax duplicates on January 1 of each tax year or within five days of receipt, whichever is later. The Township is responsible for updating the tax duplicates for address changes, transfers, etc. and will remit any tax duplicate changes to the Tax Collector after the initial mailing. The Tax Collector shall promptly prepare rebillings for any changes sent by the Township after the initial mailing.
The Tax Collector shall generate and mail regular and interim tax bills within 10 days after receipt of duplicate additions.
The Township shall provide the Tax Collector with a monthly report of additions to the tax duplicate for interim taxes. Within 10 business days after receipt of each monthly report, the Tax Collector shall mail interim tax notices. The Tax Collector shall also provide to the Township, in a medium compatible with the Township real estate tax record keeping software interim billing information, the invoice number, parcel number, taxpayer name, address, tax parcel description, location, year, assessment, and discount, face and penalty dates and amounts.
The Tax Collector shall prepare and mail final notices to taxpayers for unpaid tax bills by November 15 of each year.
The Tax Collector shall provide written tax certifications and duplicate bills, at the request of taxpayers, real estate offices, and other parties and entities, for an amount as determined and detailed in the annually adopted Township fee schedule.
The Tax Collector shall make a final settlement of the tax duplicates by January 15 for the previous tax year.
On or before February 10, 2017, a copy of this article, as certified by the Township Secretary, shall be hand delivered or mailed by certified mail, return receipt requested, to the Township's existing Tax Collector, and a copy thereof shall have been duly published in the same manner as are notices of the Township's public meetings.