Borough of Verona, PA
Allegheny County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Verona as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 224.
[Adopted 6-28-1948 by Ord. No. 22-1948 (Ch. I, Part 1, Secs. 3 through 5, of the 1976 Code of Ordinances)]

§ 70-1 Tax Collector's compensation.

[Amended 10-19-1976 by Ord. No. 1022]
A. 
The compensation payable to the Tax Collector of the Borough of Verona for the collection of Borough taxes, payable monthly, shall be as follows:
(1) 
For all taxes assessed against real estate collected at face or prior to delinquency, an amount equal to 3% of the total amount collected;
(2) 
For all taxes assessed against real estate, after they shall have become delinquent, an amount equal to 5% of the total amount collected;
(3) 
For all taxes levied under authority of Act 511 of 1965, and collected by the said Tax Collector, an amount equal to 5% of the total amount collected.[1]
[1]
Editor's Note: Act 511 of 1965 is known as the Local Tax Enabling Act. As amended, see now 53 P.S. § 6901 et seq. and 53 P.S. §§ 6924.101 et seq.
B. 
In addition to the above compensation, the Tax Collector shall be reimbursed for all necessary expenditures for printing, postage, books, blanks and forms, as required by law, upon presentation of an itemized list of such expenditures.

§ 70-2 Basis for Tax Collector's compensation.

The above compensation shall be based on adequate returns filed by the Tax Collector, and the Verona Borough Council and/or the governing body of the Borough of Verona may withhold payment of the Tax Collector's compensation by reason of failure of the Tax Collector to make proper or correct returns or for any default in the collection and return of taxes, as required by law, until such time as the error, misstatement or default is corrected.

§ 70-3 Compensation for taxes collected only by the Tax Collector.

The provisions of this article as to compensation of the Tax Collector shall not require payment of compensation to the Tax Collector for taxes collected by the Solicitor or for other taxes than those actually collected by and through the Office of the Tax Collector.
[Adopted 8-12-2002 by Ord. No. 3-2002 (Ch. XXIV, Part 7, of the 1976 Code of Ordinances)]

§ 70-4 Appointment of Delinquent Tax Collector.

The Council of the Borough of Verona hereby appoints the Tax Collector of the Borough of Verona as the Delinquent Tax Collector for the collection of delinquent taxes in accordance with and providing for the same powers, rights, privileges, duties and obligations as are set forth in Section 686 of the Act of March 10, 1949 (P.L. 30, No. 14) known as the "Public School Code of 1949."