[HISTORY: Adopted by the Borough of Hanover 6-16-1993 by Res. No.
614. Amendments noted where applicable.]
GENERAL REFERENCES
Taxation — See Ch. 325.
A.
The Hanover Borough will provide information to the Tax Collector
regarding additions to, exonerations from or changes to the tax duplicates.
This will represent an authorization to affect tax billings for The
Hanover Borough.
B.
The Borough Office is responsible for tax accounting procedures and
will work with the Tax Collector regarding all Borough taxes. Any
questions concerning remittance, etc., shall be directed to an employee
appointed by the Borough Manager at (717) 637-3877.
C.
Borough Council will authorize appropriate requests for reimbursements
of appropriate expenses, through the Borough Treasurer. Requisitions
should be forwarded to:
|
Hanover Borough
44 Frederick Street
Hanover, PA 17331
|
The Tax Collector must collect in full all taxes. The Borough
will not accept partial payments. Reference: Tax Collector's
Manual, Section 10, "Installment Payments," last paragraph, states:
"In the absence of a local ordinance or resolution to establish installment
payments there is nothing in the law authorizing the Tax Collector
to take partial payments. As a convenience to the taxpayer, many Tax
Collectors allow complete payment of one or more specific taxes included
on a tax bill as a partial payment."
A.
Any exemptions or exoneration request made by the Tax Collector must
contain supporting evidence that taxes were paid in another taxing
district, or the taxpayer had insufficient income for the tax year.
In the case of death, taxes are exempt.
B.
Any exemption request made by the Tax Collector must be supported
by Exhibit D, except for accidental or incorrect billings which will
be documented in periodic exoneration request listings submitted by
the Tax Collector. Tax exemption for low-income persons over 62 years
of age with an annual income of less than $5,000.
[Added 10-19-1994 by Res. No. 632C; amended 4-16-1997 by Ord. No.
2000]
A.
Hanover Borough Council shall require the Tax Collector to maintain
an interest-bearing account. Reference: Tax Collector's Manual,
Section 13, states: ". . .Funds may be deposited in an interest-bearing
account before they are paid over to the taxing district. The Tax
Collector only serves as trustee of the funds; any interest earned
on the tax moneys belongs to the taxing district, not to the Tax Collector.
All interest earned should be credited to the proper taxing district
and paid over monthly or sooner as the taxing district requires. .
."
(2)
All checks should be made payable to the Hanover Borough and forwarded
to:
|
The Hanover Borough Treasurer
44 Frederick Street
Hanover, PA 17331
|
(3)
Monthly copies of the bank statement must be attached to the Tax
Collector's Interest Remittance Form and forwarded to the Treasurer's
office for verification of bank interest.
(4)
No commission will be paid on interest remitted.
B.
The Tax Collector may use the Borough's taxpayer identification
number if the first line of the bank account the Tax Collector establishes
indicates: "The Hanover Borough Tax Account."
The Council of the Borough of Hanover requires remittance at
least once a month and/or within one week when collections amount
to $10,000 or more. Reference: Tax Collector's Manual, Section
13, states: "At a minimum, the Tax Collector is required to pay over
tax receipts to the treasurer of that taxing district on or before
the 10th day of every month. The taxing district may require more
frequent payments by ordinance or resolution."
A.
The Council of the Borough of Hanover requires the Tax Collector
to submit monthly reports by the 10th day of each month for the previous
month's activity. Reference: Tax Collector's Manual, Section
7, "Reports to Taxing Districts," first paragraph, states: "The Tax
Collector is required to make periodic reports to the taxing district.
These reports are due by the 10th day of each month for the previous
month's activity, but can be required more frequently by the
taxing district by ordinance or resolution."
(2)
The Borough maintains its tax accounting at face tax value; therefore,
rebate and penalty amounts will be appropriately reflected. The report
must show rebate 2% and penalty 10% amounts as applicable. The report
should also include the bill number, account number, bill date, date
paid, status of payment (discount, par or penalty), beginning and
ending balances for each tax by tax year. Reference: Section 7, "Reports
to Taxing Districts," second paragraph, states: "The report is to
list all taxes collected for the taxing district for the reporting
period. It is to list the names of taxpayers and amounts collected
from each, including discounts and penalties. It must carry a total
of all taxes collected with discounts and penalties for the reporting
period."
(3)
If refunds are applicable in order to appropriately record the same,
the gross amount of taxes collected must be reflected on a remittance
report. Total refunds issued must be reflected on a separate remittance
report with appropriate documentation. The refund total(s) in each
column must be indicated with a minus (-) sign. The difference between
the two reports should equal the check amount being forwarded.
(4)
The Borough requires all forms to be signed and dated.
(5)
One check may be issued for multiple remittance and refund reports
for the appropriate month for which the report is being prepared.
A separate check should be issued for deposits or refunds for which
a report will be prepared for the subsequent month.
(6)
All remittances should be made payable to The Borough of Hanover
and forwarded to the Borough Treasurer at 44 Frederick Street, Hanover,
PA 17331.
(7)
Incomplete or improperly completed remittance reports could delay
commission payments.
B.
In addition to the monthly reports, a quarterly report reflecting
year-to-date activity for each tax and each tax year should be submitted
with monthly reports. Balances on the monthly reports must agree with
balances on year-to-date (quarterly) reports. The Tax Collector will
be available to review all reports as needed, but at least quarterly,
with taxing district personnel present. These meetings will be held
at a time and place agreed upon by all.
[Added 10-19-1994 by Res. No. 632C]
The Council of the Borough of Hanover notes that when a refund
is required and the Borough is being requested to do the refund that
the Tax Collector prepare the Tax Refund Request Form (Exhibit C).[1] Reference: the Tax Collector's Manual, Section 10,
"Errors in Duplicate," first paragraph, states: "If the amount of
tax listed on the duplicate is incorrect, the Tax Collector has no
authority to correct the error. The Tax Collector must accept in payment
the exact amount shown on the duplicate. Refunds of taxes paid in
error may be made only by the taxing district. Checks for the amount
of refund must be issued directly by the treasurer of the taxing district.
The Tax Collector has no authority to make refunds from the tax collection
account."
A.
The Tax Collector signature shall verify to the Borough that the
tax was paid and on what basis.
B.
The Tax Collector shall forward a copy of the request form to the
Borough Treasurer and shall retain a copy for their records.
C.
The Treasurer, upon receipt of the request, will proceed with the
refund process.
[1]
Editor's Note: Exhibit C is on file in the Borough offices.
The Tax Collector's compensation shall be set by the Hanover
Borough Council in accordance with the Local Tax Collection Law[1] by enactment of an ordinance.
A.
Commissions will be calculated by the Borough Treasurer based on
the remittance reports submitted.
B.
Remittance reports must be received seven days prior to the scheduled
payroll for processing with that payroll.
D.
No compensation shall be paid on taxes of which the Tax Collector
is exonerated or which are reported to the Tax Claim Bureau.
E.
This rate of compensation shall apply regardless of whether the taxes
are collected during the discount, par or penalty periods.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
A.
Real estate tax reports will be distributed to the Tax Collector
monthly, as close to the 10th of the month as possible.
B.
Check the report and advise the Borough as soon as possible if there
are any discrepancies. Reference: Section 8 of the Tax Collector's
Manual, Interim Real Estate Taxes: "All affected taxpayers are to
be sent interim tax notices by the Tax Collectors within 10 days after
receipt of duplicate additions."
Tax Collectors shall reconcile (settle) balance due on the tax
duplicate with the Borough Office in January each year, prior to the
release of the succeeding year's tax duplicate. Reference: Tax
Collector's Manual, Section 14, under "Settlement of Accounts,"
states: "A Tax Collector must settle the current year's duplicate
before receiving the duplicate for the next year."
A.
This will be a reconciliation for total only. Liens will not be turned
in at this time. Liens will still be filed prior to the end of April
each year.
B.
A letter will accompany an annual summary report asking the Tax Collector
to reconcile the tax duplicate total and balance to the Borough's
balance due.
C.
The letter must be signed and returned to the Borough Treasurer,
prior to release of the next year's Borough tax duplicate.
D.
As the reconciliation letter is received from the Tax Collector,
the Borough will notify the Assessment Office it is appropriate to
release the Borough's tax duplicate for the succeeding year.
A.
The Tax Collector is required to settle the tax duplicate of the
previous year on or before the last working day of April each year.
Reference: Tax Collector's Manual, Section 14, "Settlement of
Accounts," second paragraph, states: "Settlement must be made before
the last day of April of the year following the issuance of the duplicate
so the Tax Collector can make a return of all unpaid real estate taxes
to the county tax claim bureau. Since any current duplicate must be
settled before a new duplicate is issued, settlement for county and
municipal taxes usually occurs around the end of the calendar year."
B.
March's monthly accounting report will be used to settle the
accounts considering:
(1)
Balance due.
(2)
Lien lists for delinquent real estate taxes will be turned over to
the Tax Claim Bureau; copy forwarded to the Treasurer's office.
(4)
The exoneration list of per capita taxes is to be approved by the
Hanover Borough Council as required by the Tax Collector, but no later
than March each year. This list must include account number, name,
bill number, bill date, face amount and reason for exoneration.
(5)
Lien list and exoneration totals will be deducted from the balance
due.
(6)
Balance remaining represents balance for which the Tax Collector
is still responsible, which could include interim billings, balance
which have not yet been remitted, etc. A report by tax year and appropriate
tax listing the name, bill number, account number and outstanding
par amount should be included with the report to verify the remaining
balances.
The Tax Collector shall furnish a copy of the annual report
submitted to the Department of Community and Economic Development
to the Borough of Hanover. Reference: Tax Collector's Manual,
Section 7, "Annual Tax Collector Reports," first paragraph, states:
"Each elected Tax Collector must file an annual report on forms prepared
and furnished by the Department of Community and Economic Development
with the Department and with the Clerk of the Court of Common Pleas."
The Tax Collector shall be required to mail old tax billings,
collect taxes and deposit all funds received in the manner directed
above. This resolution shall not enlarge, restrict or change the duties
of the Tax Collector under existing law.
[Added 10-19-1994 by Res. No. 632C]
As recommended and requested by the Hanover Borough Tax Collector,
the following settlement dates and cutoffs for collection of same
will be followed:
A.
The previous year's per capita taxes will be submitted for settlement
with the January 10th monthly reports.
B.
All interim billings up to the last day of June for the previous
year will be settled with the full billings for the previous tax year.
C.
All interim billings for July through the last day of December will
be submitted for settlement with the next year's full billings.
D.
The Tax Collector can bill back five years for taxes due by residents
responsible for same.
