York County, PA
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2021-04-21
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Part II: Resolutions, Policies and Regulations
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Chapter 325 Taxes, Collection of
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Article VI Filing of Reports
- Part I: Ordinances
- Ch 1 General Provisions
- Ch 7 Assessment
- Ch 11 Authorities
- Ch 13 Blighted Property Review Committee
- Ch 14 Board of Appeals
- Ch 19 Contracts and Purchasing
- Ch 25 Defense and Indemnification
- Ch 31 Elevators, Sheriff's Use of
- Ch 35 Emergency Communications System
- Ch 39 Fees
- Ch 43 Hazardous Materials
- Ch 49 Housing, Affordable
- Ch 61 Local Government Investment Trust
- Ch 73 Organizational Structure
- Ch 75 Parks and Recreation
- Ch 81 Planning Commission
- Ch 85 Public Buildings and Property
- Ch 89 Radioactive Waste, Low-Level
- Ch 91 Refund of Personal Property Tax
- Ch 95 Salaries and Compensation
- Ch 97 Seal, County
- Ch 100 Signatory Authority
- Ch 103 Solid Waste
- Ch 107 Taxation
- Ch 112 Uniform Parcel Identifier
- Ch 115 Vehicles and Traffic
- Ch 122 York/Adams Healthchoices Joinder Governing Board
- Ch 123 York Area Council of Governments
- Part II: Resolutions, Policies and Regulations
- Ch 126 Code of Conduct
- Ch 128 Administrative Policies
- Ch 129 Advisory Boards
- Ch 137 Agricultural Land Preservation
- Ch 141 Appointed Officials
- Ch 145 Assessments
- Ch 149 Automobile Policy
- Ch 151 Bail Judgment Account
- Ch 153 Budgets
- Ch 155 Codorus Implementation Committee
- Ch 157 Community Development Block Grant Program
- Ch 161 Conflicts of Interest
- Ch 165 Conservation District
- Ch 169 County Property, Use of
- Ch 173 Court-Appointed Special Advocate (CASA) Program
- Ch 179 District Attorney's Office
- Ch 183 District Justice Courts
- Ch 189 Earn-It Program
- Ch 193 E-Mail
- Ch 197 Emergency Management Agency
- Ch 201 Employment and Training
- Ch 204 Exclusion Screening Policy
- Ch 205 Federal Lawsuits and Legal Actions
- Ch 209 Force, Excessive Use of
- Ch 215 Home Improvement Program
- Ch 219 Hospital and Home
- Ch 221 Industrial Development Organization
- Ch 223 Infectious Disease
- Ch 235 Liability Insurance
- Ch 239 Library
- Ch 247 Meetings
- Ch 253 Northwest Triangle Initiative
- Ch 255 Notices, Service of
- Ch 258 Nursing Home, York County
- Ch 263 Personnel Policies
- Ch 265 Planning Commission
- Ch 273 Private Property
- Ch 277 Public Information, Sale of
- Ch 282 Records
- Ch 285 Retirement Plan
- Ch 289 Revenue
- Ch 292 Row Officers and Chief Deputies
- Ch 295 Safety Policies
- Ch 301 Security
- Ch 307 (Reserved)
- Ch 311 Solicitation in County Buildings
- Ch 315 Snow Emergency Leave
- Ch 317 Stair Trac
- Ch 325 Taxes, Collection of
- Ch 325 Art VI Filing of Reports
- § 325-22 Monthly filing.
- § 325-23 Late filing fee.
- § 325-24 Waiver of late filing fee.
- § 325-25 Overdue statement.
- Ch 333 TDD Machines
- Ch 339 Tourist Promotion Agency
- Ch 343 Vehicles, Abandoned
- Ch 347 Veterans Affairs, Department of
- Ch 349 Visitor Injuries
- Ch 352 Workforce Investment Act
- Ch 356 Y2K Action Plan
- Part III: Bylaws
- Ch 365 Agency on Aging Advisory Council
- Ch 373 Children and Youth Services Advisory Board
- Ch 381 Drug and Alcohol Planning and Implementation Council
- Ch 387 Dui System of Service Advisory Council
- Ch 393 Local Emergency Planning Committee
- Ch 399 Highway Safety Council
- Ch 405 Maryland and Pennsylvania Railroad Preservation Authority
- Ch 411 Mental Health-Mental Retardation
- Ch 423 Parks and Recreation, Advisory Board of
- Ch 427 Planning Commission
- Ch 429 Pleasant Acres Auxiliary
- Ch 439 Rail/Trail Authority
- Ch 443 Redevelopment Authority
- Ch 447 Solid Waste and Refuse Authority
- Ch 451 Transportation Authority
- Disposition List
- Ch DL Disposition List
[Adopted 12-12-2001 by Ord. No. 2001-07]
[Amended 2-8-2017 by Ord.
No. 2017-01]
A.
Each Tax Collector shall, on or before the 10th day of each month, provide a true, verified statement, in writing, on a form approved by the Department of Community and Economic Development ("DCED report"), to the County Treasurer for all taxes collected for the County during the previous month, and provide a monthly detailed report. A separate DCED report shall be prepared for each taxable year outstanding. The DCED report(s) shall be reconciled from the tax duplicates to the amount of taxes remaining to be collected. The monthly detailed report shall be the basis for compensation as set forth in § 325-6.
B.
The County will not provide electronic duplicate information to any
Tax Collector that does not furnish the above information in the approved
electronic format as designated by the County.
If a Tax Collector does not provide the statement,
including the reconciled reports within the prescribed period, the
County shall impose a Twenty Dollars per day late filing fee for each
day or part of a day, excluding Saturdays, Sundays and holidays, for
the first six days that a statement with reconciled reports is overdue;
and $10 for each day or part of a day, excluding Saturdays, Sundays
and holidays, for each day after the sixth day that a statement with
reconciled reports is overdue. The maximum late filing fee payable
with respect to a single statement with reconciled reports shall not
exceed $250.
If the County determines that there is a reasonable
cause for failure to timely file the statement with reconciled reports
under this article, the County may waive the late filing fees.
The County Treasurer shall receive an overdue
statement with reconciled reports even if any late filing fee due
has not been paid, but the statement with reconciled reports shall
not be considered filed until all fees have been paid. No further
late filing fees shall be incurred, notwithstanding the fact that
the statement with reconciled reports is not considered filed.
