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."
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."
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). 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.
The Tax Collector's compensation shall be set by the Hanover
Borough Council in accordance with the Local Tax Collection Law 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.
C. The commission schedule for tax year 2014 duplicates (real estate
and per capita) is:
[Amended 1-23-2013 by Res. No. 1031]
(1) Commission set at $0.25 per capita tax bill collected.
(2) Commission set at 0.95% of total real estate tax collected.
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.
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.
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.