[Res. 16-1995, 11/14/1995]
1. A portion of the revenue necessary for the operation of North Fayette
Township is provided by an ad valorem tax upon real estate.
2. Section 65905.1 of the Second Class Township Code, 53 P.S. § 65905.1,
allows the interim assessment of new building construction occurring
during the Township's fiscal year for taxation for Township purposes
for that proportionate part of the fiscal year remaining after the
property was improved.
3. By the Board of Supervisors of the Township of North Fayette that,
pursuant to § 65905.1 of the Second Class Township Code,
whenever there is any construction of or major improvement to a building
or buildings which is not exempt from taxation and such building is
not included in the tax duplicate of the Township, the Board of Supervisors
may request the authority responsible for assessments in Allegheny
County to inspect and assess, subject to the right of appeal and adjustment
as provided in the General County Assessment Law, all taxable property
in the North Fayette Township to which major improvements have been
made, whereupon such property shall then be added to the duplicate
and shall be taxable for Township purposes at the same rate as all
other taxable property in the Township of North Fayette at the assessed
valuation for that proportionate part of the fiscal year of the Township
of North Fayette remaining after the property was improved.
4. When such improvements are made during a month, the interim assessment
shall be computed as having been made on the first of the next succeeding
month.
5. A 2% discount be granted on taxes paid by the end of the second month
following the month during which the interim assessment was made,
that taxes paid after the end of the second month but before the fourth
month following the month during which the interim assessment was
made shall be paid at face, and that taxes paid after the end of the
fourth month following the month during which the interim assessment
was made shall be subject to a penalty of 10% of the face amount thereof.
6. The Township Manager of the Township of North Fayette is authorized
by the Board of Supervisors to take such action as is necessary under
§ 65905.1 of the Second Class Township Code, § 65905.1,
to implement this Part.
7. This Part shall become effective on January 1, 1996.