[Adopted 12-21-1981 by Ord. No. 386]
[Amended 11-16-2022 by Ord. No. 951]
Beginning with tax year 1982 and for each year thereafter, the
penalty on all delinquent taxes shall be increased from 5% to 10%.
A.
Waiver of additional charges for real estate taxes.
(1)
ADDITIONAL CHARGE
QUALIFYING EVENT
(a)
(b)
TAX COLLECTOR
Definitions. Unless the context specifically and clearly indicates
otherwise, the meanings of the terms and phrases used are as follows:
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
For the purposes of real property, the date of transfer of ownership.
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The terms
does not include the renewal of a lease for the same location.
The elected Tax Collector for the Township of Penn, Westmoreland
County, any authorized or designated delinquent tax collector, the
Westmoreland County Tax Claim Bureau, or any alternative collector
of taxes as provided for in the Act of July 7, 1947 (P.L. 1368, No.
542), known as the "Real Estate Tax Sale Law,"[1] an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for,
the real estate tax or amounts, liens, or claims derived from the
real estate tax.
[1]
Editor's Note: See 72 P.S. § 5860.101 et seq.
(2)
Waiver of additional charges. The Tax Collector of the Township of
Penn shall, for tax years beginning on and after January 1, 2023,
grant a request to waive additional charges for real estate taxes
if the taxpayer does all of the following:
(a)
Provides a waiver request of additional charges, on a form provided
by the State Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
(b)
Attests that a tax notice was not received;
(c)
Provides the Tax Collector in possession of the claim with one
of the following:
[1]
A copy of the deed showing the date of real property transfer;
or
[2]
A copy of the title following the acquisition of a mobile or
manufactured home subject to taxation as real estate showing the date
of issuance or a copy of an executed lease agreement between the owner
of a mobile or manufactured home and the owner of a parcel of land
on which the mobile or manufactured home will be situated showing
the date the lease commences; and
(d)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
[Added 5-15-2006 by Ord. No. 821]
A.
The Township of Penn hereby approves the following
schedule of attorney's fees for services in connection with the collection
of delinquent streetlight taxes and/or assessments, which is hereby
determined to be fair and reasonable compensation for the service
set forth below, all in accordance with Section 3 of the Municipal
Claims Law as amended by Act 1 of 1996:
|
Legal Services — Fee for Services
| |||
|---|---|---|---|
|
Filing of lien
|
$100
| ||
|
Title search
|
$200
| ||
|
Preparation and service of writ of scire facias
|
$250
| ||
|
Required additional notice and presentation
of motions relating to federal tax lien judgments and mortgages
|
$150
| ||
|
Alternative service of legal pleadings
|
$175
| ||
|
Entry of judgment
|
$100
| ||
|
Preparation of writ of execution and attendance
at initial sheriff's sale
|
$600
| ||
|
Preparation of documents and attendance at second
sheriff's sale
|
$500
| ||
|
Review of distribution and resolution of distribution
issues
|
$175
| ||
|
Installment payment agreement at taxpayers request
|
$100
| ||
|
Services not covered above
|
$150 per hour
| ||
B.
Additional fees. There shall be added to the above
amounts the reasonable out-of-pocket expenses of the Township Solicitor
in connection with these services, including the costs of the sheriff
and prothonotary. The amount of fees determined herein shall be added
to the Township's claim on each delinquent account.
