[Ord. 1-2006, 9/12/2006, § 1]
The purpose of this Part is to establish the monies necessary
for providing or requiring the fire protection services for the placing,
replacing, operating, maintaining and repairing of fire hydrants to
water mains, maintaining pressures approved by fire insurance underwriters
along highways, streets, roads and alleys within the Township and/or
to acquire a water supply system, equipped to supply sufficient water
for the protection of property from fire.
[Ord. 1-2006, 9/12/2006, § 2]
The authority for the adoption of this assessment and tax is
found at § 66802, "Fire Hydrants and Water Supply," of the
Second Class Township Code. Enacted as Public Law No. 103, No. 69,
May 1, 1933. Re-enacted and amended in 1995, Public Law 350, No. 60,
§ 1 et seq., as herein amended, supplemented and modified
and re-enacted by the General Assembly of Pennsylvania and all such
provisions are incorporated herein by reference thereto.
[Ord. 1-2006, 9/12/2006, § 3]
1.
Effective the tax year commencing January 1, 2007, and continuing
for each taxable year thereafter, there shall be imposed for the Township
of Lower Oxford a tax on all property within 780 feet of any fire
hydrant calculated by the millage multiplied by the assessment of
property for county tax purposes.
2.
The tax levied under this Part is specifically for the purpose of
fire protection and is assessed based upon the location of a property
line within 780 feet of any fire hydrant. The tax will be levied against
all owners of real estate lying within the distance of 780 feet from
any fire hydrant within the Township.
[Ord. 1-2006, 9/12/2006, § 4]
1.
Farmland in accordance with the provision of the Second Class Township
Code is exempt from this tax.
2.
Properties which are part of an area which is served by a contracted
individual and/or association payment to Lower Oxford Township for
fire hydrant use are exempt from this tax so long as they make the
contribution to the association for their share of the fire hydrant
fee and the contract with the supplier of the hydrant continues to
be in effect. Should such contracts cease to be in effect, then in
that event said properties are also subject to this tax.
[Ord. 1-2006, 9/12/2006, § 5]
The Tax Collector for Lower Oxford Township is hereby charged
with the collection of the hydrant tax. The Tax Collector shall give
30 days' notice that the assessment is due and payable. The notice
shall state the due date to each party assessed and be served by mailing
notice to the owners of the property. The Tax Collector is entitled
to the same commission for the collection of these assessments as
for the collection of the general Township tax. If any assessment
remains unpaid 90 days after due date, it shall be turned over to
the Township Solicitor for collection by means of an action in assumpsit
for recovery or a municipal lien filed against the property of the
delinquent owner for the amount of the unpaid assessment, plus interest
established by the Board of Supervisors from the date the assessment
was due. If an owner has two or more lots against which there is an
assessment for the same year, the lots shall be embraced in one claim.
Assessments when collected shall be paid over to the Township Treasurer
who shall deposit and keep them in a separate account, to be paid
out only for expenses incurred in providing this service. Each special
assessment account should be audited by the Board of Auditors of the
Township.
[Ord. 1-2006, 9/12/2006, § 7]
This Part shall become effective January 1, 2007, and shall
continue on a calendar-year basis, thereafter without annual reenactment.
