[Adopted 5-3-1999 by Ord. No. 99-02]
This article is enacted to provide for the uniform and equitable distribution of tax levies upon residents of the township.
As used in this article, the following terms shall have the meanings indicated, unless a different meaning clearly appears for the context:
- The Adams County Tax Assessor.
- The Township of Straban.
- DWELLING UNIT
- One or more rooms in the township used or occupied for living and/or sleeping purposes by one or more persons (including a room or rooms in a hotel, inn or rooming house).
- A person who or which leases as lessor to a tenant any dwelling unit the use or occupancy of which continues for a period of over 30 days.
- Any individual, partnership, association, firm or corporation.
- A person who has the use or occupancy of a dwelling unit for a period exceeding 30 days.
As used herein, the singular of the foregoing terms shall include the plural.
Within 30 days from the effective date of this article, each landlord shall submit to the Assessor a report form obtainable from the Assessor's office which sets forth the following information:
After the effective date of this article, any person who becomes a landlord shall, within 30 days thereafter, report to the Assessor the information required by § 121-34 of this article on a form obtainable from the Assessor's Office.
After the effective date of this article, every landlord shall report to the Assessor on a form obtained from the Assessor's office any change in the tenant of a dwelling unit. If such change involves the termination of use or occupancy by a tenant, such report shall also include the date of the change and the forwarding address of the previous tenant, if known. If such change involves a new tenant, such report shall also include the date of the change and the name of the new tenant. All reports required by this section shall be made within 30 days after the change takes place.
The Assessor is requested to maintain all information provided to the Assessor pursuant to this article and to maintain a supply of the forms referenced in this article for use by the landlords.
Any person who shall violate any provision of this article shall, upon conviction thereof, be sentenced to pay a fine not more than $300 and, in default of payment, to imprisonment for a term not to exceed 30 days.