[Ord. 3/20/1963]
The discounts on real estate and per capita taxes levied by
the Township are to be uniform in percentage.
[Ord. 1977-43, 5/11/1977]
A charge of 10% shall be levied upon all municipal taxes imposed
and assessed upon real property by the Township of Kingston, Luzerne
County, Pennsylvania, which shall not have been paid in full within
120 days of the issuance of the notice that said taxes are due and
payable.
[Added by Ord. No. 2022-6, 11/9/2022]
1. Definitions. The following words and phrases shall have the meanings
given to them within this section unless the context clearly indicates
otherwise:
ADDITIONAL CHARGE
Any interest, fee, penalty, or charge accruing to and in
excess of the face amount of the real estate tax as provided in the
real estate tax notice.
QUALIFYING EVENT
A.
For the purposes of real property, the date of transfer of ownership.
B.
For manufactured or mobile homes, the date of transfer of ownership
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
TAX COLLECTOR
The elected tax collector for Kingston Township, Luzerne
County, any authorized or designated delinquent tax collector, the
Luzerne County Tax Claim Bureau, or any alternative collector of taxes
as provided for in the Act of July 7, 1947 (P.L. 1368, No. 542), known
as the "Real Estate Tax Sale Law," an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against the person or property of the taxpayer for
the real estate tax or amounts, liens or claims derived from the real
estate tax.
2. Waiver. The Tax Collector shall, for tax years beginning on and after
January 1, 2023, grant a request to waive additional charges for real
estate taxes if the taxpayer does all of the following:
A. Provides a waiver request of additional charges, on a form provided
by the state Department of Community and Economic Development, to
the Tax Collector in possession of the claim within 12 months of a
qualifying event;
B. Attests that a tax notice was not received; and
C. Provides the Tax Collector in possession of the claim with one of
the following:
(1)
A copy of the deed showing the date of real property transfer;
or
(2)
A copy of the title following the acquisition of a mobile or
manufactured home subject to taxation as real estate showing the date
of issuance or a copy of an executed lease agreement between the owner
of a mobile or manufactured home and the owner of a parcel of land
on which the mobile or manufactured home will be situated showing
the date the lease commences; and
D. Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
3. Repeal. All ordinances or parts of ordinances in conflict herewith
are repealed to the extent of such conflict.