[Adopted 6-13-1995 by Ord. No. 1995]
For the purpose of this article, the following phrases, words
and their derivation shall have the following meaning:
The earned income tax and/or net profit tax from time to
time in effect within the Borough of Millvale.
A person, partnership, association, or any other entity,
required to file a return of earned income or net profits, or to pay
a tax thereon.
The Borough of Millvale shall not issue a municipal no-lien letter for any real estate owned individually, jointly or by the entireties by any taxpayer, unless the taxpayer meets one of the conditions set forth in § 278-46 below.
A.
The Borough of Millvale shall issue a no-lien letter for a taxpayer's
property if the taxpayer meets one or more of the following conditions:
(1)
The taxpayer is current for all taxes then due and owing;
(2)
The taxpayer has paid in full, including penalties, interest and
costs, any and all delinquent taxes; or
(3)
The closing officer for the sale of the taxpayer's property
certifies and warrants to the Borough that the closing officer will
withhold from the proceeds of the sale and pay over to the Borough
an amount equal to all delinquent taxes, including penalties, interest
and costs; or
(4)
The taxpayer has made arrangements for payment of any and all delinquent
taxes, including penalties, interest and costs, as may be acceptable
to the Borough Secretary.
B.
In all cases, the taxpayer shall certify to the Borough Secretary
the address of the taxpayer's new residence.
