[Adopted 3-22-1956 by Ord. No. 3; amended in its entirety 9-9-1997 by Ord. No.
59 (Ch. 24, Part 5, of the 1997 Code of Ordinances)]
This article is enacted under authority of the Local Tax Enabling
Act, P.L. 1257, No. 511, December 31, 1965, 53 P.S. § 6924.101
et seq., as hereafter amended, supplemented, modified or reenacted
by the General Assembly of Pennsylvania.
As used in this article, the following terms shall have the
meanings indicated:
Every adult 18 years of age or older who lives within the
Township.
Every resident shall pay $5 for the present calendar year and
each year hereafter.
All taxes, interests, costs and penalties imposed by this article
shall be collected by the Township Tax Collector.
A.
Enforcement notice.
(1)
If it appears to the Township that a violation of this article has
occurred, the Township shall initiate enforcement proceedings by sending
an enforcement notice as provided in this section.
(2)
The enforcement notice shall be sent to the violator and, if applicable,
the owner of record of the parcel on which the violation has occurred,
to any person who has filed a written request to receive enforcement
notices regarding that parcel and to any other person requested in
writing by the owner of record.
(3)
An enforcement notice shall state at least the following:
(a)
The name of the violator and, if applicable, the owner of record
and any other person against whom the Township intends to take action.
(b)
The location of the violation and, if applicable, the property
in violation.
(c)
The specific violation with a description of the requirements
which have not been met, citing in each instance the applicable provisions
of this article.
(d)
The date before which the steps for compliance must be commenced
and the date before which the steps must be completed.
(e)
That the recipient of the notice has the right to appeal to
the Board of Supervisors within a period of 10 days.
(f)
That failure to comply with the notice within the time specified,
unless extended by appeal to the Board of Supervisors, constitutes
a violation, with possible sanctions clearly described.
B.
Enforcement remedies.
(1)
Any person, partnership or corporation who or which has violated
or permitted the violation of the provisions of this article shall,
upon being found liable therefor in a civil enforcement proceeding
commenced by the Township, pay a judgment of not more than $600 plus
all court costs, including reasonable attorney fees incurred by the
Township as a result thereof. No judgment shall commence or be imposed,
levied or payable until the date of the determination of a violation
by a Magisterial District Judge. If the defendant neither pays nor
timely appeals the judgment, the Township may enforce the judgment
pursuant to the applicable rules of civil procedure. Each day that
a violation continues or each section of this article which shall
be found to have been violated shall constitute a separate violation.
(2)
Nothing contained in this section shall be construed or interpreted
to grant any person or entity other than the Township the right to
commence any action for enforcement pursuant to this section.
(3)
Magisterial District Judges shall have initial jurisdiction over
proceedings brought under this section.
A.
Persons exempt. Any person whose total income from all sources is
less than $12,000 per annum is exempt from the payment of a per capita
tax, or any portion thereof, provided such person falls within one
of the following categories:[1]
(1)
Persons having reached the age of 65 years on or before January 1
of each taxable year.
(2)
Mentally handicapped.
(3)
Persons living in nursing homes.
(4)
Persons physically disabled and unable to work.
(5)
Persons in military service on active duty.
(6)
Persons not having reached their 18th birthday.
B.
Affidavit. All persons claiming an exemption shall furnish an affidavit
under oath setting forth the reason for the claimed exemption.
