[Adopted 12-31-1987 by Ord. No. 553]
This article shall be known and may be cited as the "Hellertown
Borough Fire Service Appropriations Tax Ordinance."
The following words and phrases, when used in this article,
shall have the meanings ascribed in them in this section, except where
the context or language clearly indicates or requires a different
meaning. Words used in the present tense include the future; the singular
includes the plural and vice versa; masculine shall include the feminine
gender. Use of the term "shall" indicates a mandate and is directory;
"may" implies permissiveness.
Every natural individual, partnership, corporation, association,
unincorporated association, firm, enterprise or any other entity whatsoever
which is recognized by law as being subject to the rights and duties
of an individual.
All lands, tenements or hereditaments within this Borough of
Hellertown, including, without limitation, buildings, structures,
fixtures, mines, minerals, oil, gas, quarries, spaces with or without
upper or lower boundaries, trees and other improvements, immovables
or interests which by custom, usage or law pass with a conveyance
or land, but excluding permanently attached machinery and equipment
in an industrial plant.
A condominium unit.
A tenant-stockholder's interest in a cooperative housing
corporation, trust or association under a proprietary lease or occupancy
agreement.
A.
The purpose of this tax shall be for the purchase of fire engines,
fire apparatus and fire hose for the use of the Borough, or for assisting
Dewey Fire Company in the Borough in the purchase, renewal or repair
of any of its fire engines, fire apparatus or fire hose, or for the
purposes of making appropriations to Dewey Fire Company for fire protection
and for the purpose of maintenance of the Dewey Fire Company firehouse.
B.
For the purposes set forth above, a tax is hereby levied on all real
estate located, either in whole or in part, within the corporate boundaries
of the Borough of Hellertown, and to include, without limitation or
reservation, all real estate as is subject to taxation for general
Borough purposes as may exist currently or which may be so subject
to taxation in the future. The rate of this Fire Service Appropriations
Tax shall be 1.50 mills on each dollar of assessed valuation. The
tax shall be in addition to all other taxes of any kind or nature
heretofore levied by the Borough of Hellertown.
[Amended 12-6-2010]
The Borough of Hellertown shall give notice of tax liability
to all persons who own real estate against which this tax is levied
at the same time and in the same manner as notice of tax liability
is given with respect to real estate taxation for general Borough
purposes.
The entry of said Fire Service Appropriations Tax in the tax
duplicate and issuance of said duplicate to the Borough Tax Collector
shall constitute the Tax Collector's warrant for the collection
of said tax levied and assessed.
The fire service appropriations tax shall be collected by the
duly appointed Tax Collector of the Borough of Hellertown in the same
manner and at the same time or times as the tax levied against real
estate for general Borough purposes.
The Tax Collector shall keep an accurate account of all fire
service appropriation taxes collected by authority of this article.
He shall mark the same "paid" on each duplicate at the name of each
taxable and the date on which payment was made. The Tax Collector
shall transmit said taxes so collected to the Treasurer of the Borough
of Hellertown, by separate statement, at the same time as other taxes
are remitted to said Treasurer. It shall be the duty and responsibility
of said Treasurer to ensure that the taxes so collected are applied
only for the purposes for which they are levied and collected pursuant
to the terms of this article; to wit appropriations to the Dewey Fire
Company, to assist said company in its provision of fire-protection
and -suppression services.
A.
If for any reason the tax is not paid prior to the penalty date,
a penalty of 10% shall be added to the flat rate of said tax for nonpayment
thereof, together with the maximum rate of interest on the unpaid
balance, which shall be accrued from the due date.
B.
In the event that any tax due under this article remains due and
unpaid 60 days after the penalty date established, the Tax Collector
may sue for the recovery of any such tax due or unpaid under this
article, together with penalty, and interest. Where suit is brought
for recovery of this tax, the person liable therefor shall, in addition
to the tax, interest and penalties, be responsible and liable for
all costs of collection and prosecution.
A.
This fire service appropriations tax shall be levied in accordance
with the terms of this article for the calendar year 1988.
B.
The Council of the Borough of Hellertown shall have the authority
to continue said tax for additional periods at a rate not to exceed
three mills on each dollar of assessed valuation pursuant to the adoption
of a resolution of said Council.
