[Adopted 12-28-2021 by Ord. No. 98-21[1]]
[1]
Editor's Note: This ordinance also repealed former Art. VI, Fire Protection and Apparatus, adopted 12-22-1993 by Ord. No. 54, as amended.
This article shall be known and may be cited as the "Fire Tax Ordinance."
The Township of Connoquenessing imposes an annual fire tax at a rate to be set and levied by the Supervisors of the Township of Connoquenessing by resolution as authorized by the Pennsylvania Second Class Township Code Section 3205, 53 P.S. § 68205.
The Township Tax Collector shall send out a fire tax assessment printed on the Township's annual real estate tax bill to each assessment parcel of real property. All taxpayers subject to payment of taxes shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount thereof within two months after the date of tax notice.
All taxpayers, who shall fail to make payment of such taxes charged against them for four months after the date of the tax notice, shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and collected by the Tax Collector.
The Board of Supervisors may authorize the imposition upon the person or business liable for the delinquent fire tax, the reasonable costs incurred to provide notices of delinquency, to institute an action of assumpsit for recovery or to file a municipal lien against the delinquent owner for the amount of the unpaid tax plus interest at the legal rate and penalties.
If a final decision of a court of competent jurisdiction holds any provision, sentence, clause, section, or part of this article to be illegal or unconstitutional, such determination shall not affect or impair any of the remaining provisions, sentences, clauses, sections or parts of this article which shall remain in full force and effect. It is hereby declared as the intent of the Township that the provisions, sentences, clauses, sections or parts of this article shall be severable and that this article would have been adopted if any such illegal or unconstitutional provision, sentence, clause, section, or part had not been included.
This article shall repeal and replace Ordinance No. 54 in its entirety.
This article shall become effective January 1, 2022.