[Ord. No. 1486-22, 12/12/2022]
The following words and phrases when used in this Part shall
have the meanings given to them in this section.
A volunteer for the Gettysburg Fire Department who has complied
with the requirements of and is certified under the volunteer service
credit program.
The Borough of Gettysburg, County of Adams, Pennsylvania.
The Borough Council of the Borough of Gettysburg, Adams County,
Pennsylvania.
The State Fire Commissioner of the Commonwealth of Pennsylvania.
The time frame when volunteers may earn credit under the
volunteer service credit program.
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where the volunteer shall have been when the call was
received.
A residential real property located within the Borough of
Gettysburg and owned and occupied as the domicile of an active volunteer.
A Borough resident who volunteers for the Gettysburg Fire
Department who has complied with and is certified under the volunteer
service credit program.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
[Ord. No. 1486-22, 12/12/2022]
1.
Establishment. The Borough hereby establishes a volunteer service
credit program. The goal of the program is to encourage membership
and service in the Gettysburg Fire Department.
2.
Program Criteria. The Borough Council shall establish, by resolution
to be amended from time to time, the criteria that must be met to
qualify for credits under the program based on the following:
A.
The number of emergency response calls to which a volunteer responds.
B.
The level of training and participation in formal training and drills
for a volunteer.
C.
The total amount of time expended by a volunteer on administrative
and other support services, including fundraising and facility or
equipment maintenance.
D.
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of the Gettysburg
Fire Department.
3.
Eligibility Period. A volunteer must meet the minimum program criteria
set by resolution of the Borough Council, as established herein. The
eligibility period shall commence on January 1 and end on December
31 of each year.
4.
Recordkeeping. The Chief of the Gettysburg Fire Department shall
keep specific records of each volunteer's activities in a service
log to establish credits under the volunteer service credit program.
Service logs shall be subject to review by the Borough Council, the
Commissioner and the State Auditor General. The Chief shall annually
transmit to the Borough a notarized eligibility list of all volunteers
who have met the minimum criteria for the volunteer service credit
program. The notarized eligibility list shall be transmitted to the
Borough no later than January 15 of each year. The Chief shall post
the notarized eligibility list in an accessible area of the Fire Department's
building and facilities.
5.
Application. A volunteer who has met the minimum criteria of the
volunteer service credit program shall sign and submit an application,
on a form to be provided by the Borough, for certification to the
Chief of the Gettysburg Fire Department. The Chief shall sign the
application if the volunteer has met the minimum criteria of the volunteer
service credit program, and submit the completed application to the
Borough. Applications shall not be accepted by the Borough after April
1 of each year.
6.
Borough Review. The Borough shall review each application for credit
under the volunteer service credit program and shall cross reference
each application with the notarized eligibility list. Each applicant
approved by the Borough Council shall be issued a tax credit certificate
7.
Official Tax Credit Register. The Borough shall keep an official
tax credit register of all active volunteers who were issued tax credit
certificates. The Borough shall issue updates, as needed, of the official
tax credit register to the following:
8.
Injured Active Volunteer.
A.
An active volunteer who is injured during an emergency response call
may be eligible for future tax credits. The injury must have occurred
while responding to, participating in, or returning from an emergency
response call with the Gettysburg Fire Department.
B.
An active volunteer shall provide documentation from a licensed physician
with the application required under this Ordinance stating that the
injury prevents the volunteer from performing duties to qualify as
an active volunteer. In such a case, the injured volunteer shall be
deemed an active volunteer for that tax year.
C.
An injured active volunteer shall annually submit the application
required under this Ordinance, along with updated documentation from
a licensed physician stating that the injury still exists and prevents
the volunteer from qualifying as an active volunteer. The injured
volunteer shall again be deemed as an active volunteer for that tax
year. An injured volunteer shall only be deemed as an active volunteer
for a maximum of five (5) consecutive tax years.
[Ord. No. 1486-22, 12/12/2022]
1.
Tax Credit. Each active volunteer who has been certified under the
volunteer service credit program shall be eligible to receive a tax
credit of 100% of the earned income tax levied by the Borough, or
no more than $1,000 per volunteer. Where the earned income tax liability
is less than the amount of the tax credit, the tax credit shall equal
the volunteer's tax liability.
2.
Claim. An active volunteer with a tax credit certificate may file
a claim for the tax credit on the earned income tax liability when
filing a final return for the preceding calendar year with the Borough
earned income tax collector.
3.
Rejection of Tax Credit Claim.
A.
The Borough earned income tax collector shall reject a claim for
a tax credit if the volunteer is not on the official tax credit register
issued by the Borough.
B.
If the Borough earned income tax collector rejects the claim, the
volunteer shall be notified in writing of the decision. The notice
shall include the reasons for the rejection and provide a method of
appealing the decision pursuant to this Ordinance.
C.
A volunteer shall have 30 days to appeal the decision of the Borough
earned income tax collector.
[Ord. No. 1486-22, 12/12/2022]
1.
Tax Credit. Each active volunteer who has been certified under the
volunteer service credit program shall be eligible to receive a real
property tax credit of 100% of the real property tax levied by the
Borough on qualified real property. This tax credit shall not apply
to any other tax liability imposed upon the qualified real property.
If the tax is paid in the penalty period, the tax credit shall only
apply to the base tax year liability.
2.
Claim.
A.
An active volunteer with a tax credit certificate may file a claim
for the tax credit on the qualified real property tax liability for
the Borough real property tax levy. The tax credit shall be administered
as a refund. An active volunteer shall file the following with the
Borough or the tax collector for the Borough real estate tax:
(1)
A true and correct receipt from the Borough real estate tax
collector of the paid Borough real property taxes for the tax year
for which the claim is being filed.
(2)
The tax credit certificate.
(3)
Photo identification.
(4)
Documentation that the tax paid was for qualified real property
as defined in this Ordinance.
B.
If the
active volunteer provides all documents required under this subsection,
the Borough shall issue the tax refund to the active volunteer in
the form of a check approved by the Borough.
3.
Rejection of the Tax Credit Claim.
A.
The Borough shall reject the claim for a Borough real property tax
credit if the active volunteer fails to provide the documents required
under this Ordinance.
B.
If the Borough rejects the claim, the active volunteer shall be notified
in writing of the decision. The notice shall include the reasons for
the rejection and provide the method of appealing the decision pursuant
to this Ordinance.
C.
A volunteer shall have thirty (30) days to appeal the decision of
the Borough.
[Ord. No. 1486-22, 12/12/2022]
1.
2.
Real Property Tax Credit Appeals.
A.
Any volunteer aggrieved by a decision relating to a real property
tax credit claim under this Ordinance shall have a right to appeal
said decision.
B.
A volunteer shall have 30 days to appeal a decision or rejection
of a claim.
C.
All appeals of decisions relating to a real property tax credit claim shall follow the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."[2]
[2]
Editor's Note: See 2 Pa.C.S.A. § 105 et seq.
[Ord. No. 1486-22, 12/12/2022]
1.
Any person who knowingly makes or conspires to make a false report
in an application for certification under this Ordinance commits a
misdemeanor of the first degree punishable by a fine of $2,500.
2.
Any person who knowingly provides or conspires to provide false information
that is used to compile a service log under this Ordinance commits
a misdemeanor of the first degree punishable by a fine of $2,500.
[Ord. No. 1486-22, 12/12/2022]
The provisions of this Ordinance are severable, and if any section,
clause, part or provision hereof shall be held to be illegal, invalid
or unconstitutional by any court of competent jurisdiction, such decision
of that court shall not affect or impair the remaining sections, sentences,
clauses, parts or provisions of this ordinance. It is hereby declared
to be the intent of the Borough Council of the Borough of Gettysburg
that this Ordinance would have been enacted if such illegal, invalid
or unconstitutional section, sentence, clause, part or provision had
not been included in this Ordinance.
[Ord. No. 1486-22, 12/12/2022]
All other ordinances or parts of ordinances inconsistent herewith
are hereby repealed insofar as the same affect this Ordinance.
[Ord. No. 1486-22, 12/12/2022]
This Ordinance shall take effect on January 1, 2023.
