Borough of Hellertown, PA
Northampton County
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Table of Contents
Table of Contents
[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.
PERSON
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.
A. 
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.
B. 
A condominium unit.
C. 
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.