[HISTORY: Adopted by the Town Council of the Borough of Bellevue 2-1-2005 by Ord. No.
05-02 and Ord. No. 05-04. Amendments noted where
applicable.]
GENERAL REFERENCES
Home Rule Charter — See Ch. C, Art. XIV.
Taxation — See Ch. 240.
The elected Tax Collector for the Borough of Bellevue shall
collect all real estate taxes that may be levied and assessed by the
Borough of Bellevue for and during the term beginning January 1, 2006,
and ending December 31, 2009.
The elected Tax Collector for the collection of aforesaid taxes
levied and assessed by the Borough of Bellevue shall receive the following
compensation.
A.
The elected Tax Collector will be paid a base salary in an amount
equal to $4 per tax statement printed, based upon the number of tax
statements printed for the previous year, subject to adjustment following
a current audit at the close of the tax year. Such sum shall include
payments for all costs associated with the printing of tax forms,
the purchase of stationary and envelopes, and the postage required
to mail the tax forms and any subsequent notices.
B.
In addition to the foregoing, the elected Tax Collector shall be
paid, as incentive compensation with regard to the Borough of Bellevue
real estate tax collection, the sum of $500 per year beginning with
the year 2005 for each 1%, of such taxes collected over and above
95% of the annual real estate taxes levied and assessed by the Borough
of Bellevue, calculated at the face amount without regard to discount
or penalty, collected in full before liening. The percentage collected
shall be determined from the total as shown on the tax duplicate provided
by the County of Allegheny.
A.
In addition to the base salary and incentive payments heretofore
set forth, the Tax Collector shall be paid the following sums as reimbursement
equal to the total for his/her actual, needful, and verifiable expenditures
for office rent or lease payments, office utilities (telephone, lighting
and heating) and any other such costs of doing business.
B.
Payment of these office expense reimbursement sums shall be made
monthly, based upon submission of detailed specific receipts that
clearly identify the reason for the expenditures.
The Borough of Bellevue may provide the elected Tax Collector
with office space within the Borough Building or another building
that it owns in the future. The Tax Collector shall not be required
to utilize such space, but if such space is available and not used
by the Tax Collector, the Borough will not pay any expense reimbursement
for office rent or lease payments, the cost of office utilities, with
the exception of local telephone service, and any other such costs
of doing business during such time that said office space is available
to the Tax Collector.
The elected Tax Collector shall, before entering upon the duties
of his/her office, enter into a surety bond to the commonwealth for
all taxes to be collected by said Tax Collector, and the Borough of
Bellevue shall be liable to pay that percentage of the bond premium
as the total Borough of Bellevue and Northgate School District taxes
charged. The condition of such bond shall be that the Tax Collector
shall account for and pay over all taxes, penalties and interest,
billed, received and collected by him/her to the taxing districts
entitled thereto.
The elected Tax Collector is hereby authorized to charge and
collect the sum of $5 per year for the issuance and certification
of certificates evidencing the payment of the Borough of Bellevue
taxes from the person requesting the same. The Borough of Bellevue
shall not be responsible for the payment of the same, and the elected
Tax Collector shall be entitled to retain such sums so collected for
his/her own use.
The elected Tax Collector is hereby authorized to charge and
collect any sums charged by banks or other similar financial institutions
for returned checks by adding such charges to the tax bill of any
taxpayer as an additional cost in the collection of said tax.
The elected Tax Collector, in performing the duties of the office,
shall comply with the provisions of the Local Tax Collection Law (1945,
May 25, P. L. 1050), as amended,[1] and with Article XIV, §§ 1401 to 1406,
inclusive, of the Home Rule Charter of the Borough of Bellevue, and
various Borough of Bellevue ordinances levying the aforesaid real
estate tax and providing for the collection of the same.
[1]
Editor's Note: See 72 P.S. § 5511.1 et seq.
On or before 12 months from the date of any tax notice levied
and assessed by the Borough of Bellevue, the Tax Collector shall report
all unpaid taxes to the Borough of Bellevue, and the Borough of Bellevue
shall and will forthwith place such delinquent taxes in the hands
of the Delinquent Tax Collector or in the hands of the Solicitor for
collection and/or liening, as the case may be.
A.
The Tax Collector shall, on or before the 10th day of each month,
provide a true and verified statement, in writing on a form approved
by the Department of Community and Economic Development, to the Borough
of Bellevue Treasurer with a true and certified copy to the Director
of Administrative Services for all taxes collected for the Borough
of Bellevue during the previous month, giving the names of the taxables,
the amount collected from each, along with discounts granted or penalties
applied, if any, and the total amount of taxes received, discounts
granted and penalties applied. The report shall be reconciled from
the tax duplicates to the amount of taxes remaining to be collected.
B.
Further, the Tax Collector shall deposit on the 10th and 25th days
of each month, or the business days closest thereto, the receipts
collected from the prior period in an insured bank account designated
and approved by the Borough of Bellevue.
