[HISTORY: Adopted by the Board of Supervisors of the Township
of West Manchester 11-14-1991 by Ord. No. 91-11. Amendments noted where
applicable.]
GENERAL REFERENCES
Taxation — See Ch. 125.
This chapter shall be known and may be cited as the "West Manchester
Township Tax Collector Ordinance."
A.
PERSON
TOWNSHIP
TREASURER
The following words and phrases, when used in this chapter, shall
have the meanings ascribed to them in this section, except in those
instances where the context clearly indicates a different meaning:
Every natural person, association or corporation.
The Township of West Manchester, York County, Pennsylvania.
The duly appointed and acting Treasurer of the Township of
West Manchester, York County, Pennsylvania.
B.
Throughout this chapter, the singular shall include the plural, and
the masculine shall include the feminine and neuter.
A.
The Tax Collector shall be the collector of all real estate taxes,
together with municipal assessments as may be designated by the Township
from time to time, levied within the Township by the authorities empowered
to levy taxes. The Tax Collector shall, in addition to the powers,
perform all the duties and be subject to all the obligations and responsibilities
for the collection of such taxes as are now vested in, conferred upon
or imposed upon tax collectors by law.
B.
The Tax Collector shall deposit all taxes collected in an interest-bearing
account in the name of West Manchester Township, which account shall
be maintained at a banking institution designated by the Township.
All such deposits shall be made within 24 hours of the close of each
day's business. The Tax Collector shall provide the Treasurer
with a written statement of each deposit.
C.
Monthly statement.
(1)
The Tax Collector shall, on or before the 10th day of each month,
provide the Treasurer with a true, verified statement in writing,
for all taxes collected during the previous month. Such statement
shall set forth the names of the taxable person, the amount collected
from each person, the discounts granted or penalties assessed to each
person, if any, and the total amount of taxes received, discounts
granted and penalties applied.
(2)
The monthly statement shall be submitted to the Treasurer on a Tax
Collector's report form provided by the Township. The Tax Collector
shall also use this form to differentiate between real estate taxes
and municipal assessments. All municipal assessments of $1 or less
shall not be billed.
D.
The Tax Collector shall prepare an annual statement summarizing the
taxes collected for the year. The annual statement shall be submitted
to the Treasurer on or before the 15th day of January of each year.
The annual statement shall be submitted to the Treasurer on the annual
report form provided by the Township.
E.
Within 60 days after the close of each calendar year, the Tax Collector
shall file an annual report with the Department of Community Affairs,
the Clerk of Courts of the Court of Common Pleas of York County, Pennsylvania,
and the Township. The annual report shall be prepared on the forms
furnished by the Department of Community Affairs.
F.
The Tax Collector shall provide written tax certifications concerning
the payment or nonpayment of West Manchester Township real estate
taxes upon request by the public.
A.
The duly elected Tax Collector of West Manchester Township shall
receive a commission of $0.40 for each tax notice prepared by him
or pursuant to his direction; provided, however, that the amount paid
to the Tax Collector shall not exceed 5% of the amount collected.
[Amended 2-11-1993 by Ord. No. 93-03]
B.
In addition to the aforesaid compensation, the Tax Collector shall
be paid actual and necessary expenditures for printing, postage, books,
blanks, forms and other like items.
C.
Each time the Tax Collector provides a certification of payment or
nonpayment of West Manchester Township real estate taxes, the Tax
Collector may assess, collect and retain, to cover costs and expenses,
a fee of $25 for each such certification provided.
[1]
Editor's Note: Section 2 of this ordinance provided that
it shall become effective April 1, 1998.
D.
Each time the Tax Collector provides a duplicate tax bill to any
person, the Tax Collector may assess, collect and retain, to cover
costs and expenses of the preparation of the duplicate tax bill, a
fee not to exceed $5 for each such duplicate tax bill produced and
provided upon the request of any person.
[Added 3-25-2004 by Ord. No. 04-05]
E.
Each time the Tax Collector is required to process a returned check,
the Tax Collector may assess, collect and retain, to cover costs and
expenses, a fee not to exceed $20 for each such returned check.
[Added 1-22-2015 by Ord.
No. 15-01]
F.
Each time the Tax Collector provides a duplicate receipt evidencing
payment of taxes to any person, the Tax Collector may assess, collect
and retain, to cover costs and expenses of the preparation of the
duplicate receipt for payment of taxes, a fee not to exceed $5 for
each such duplicate receipt for payment of taxes and provide upon
the request of any person.
[Added 1-22-2015 by Ord.
No. 15-01]
