[Adopted 5-17-1988 by Ord. No. 389-A (Ch. 24, Part 4, of
the 1989 Code of Ordinances)]
A taxpayer subject to the payment of a tax levied by the Borough
ordinance imposing a tax on real property in the Borough of Port Vue
who shall fail to make payment of such tax for four months after the
date of the tax notice, shall be charged a penalty of 10% of the tax
due. Said penalty shall be added to the tax by the Tax Collector and
shall be collected thereafter in accordance with Borough ordinances
and state law.
This article and the
penalty imposed herein, which shall be in addition to interest charges
on unpaid real property taxes as established in prior ordinances,
shall take effect immediately.
[Added 12-7-2022 by Ord. No. 2022-653]
A.
As provided in Section 7 of the Local Tax Collection Law, 72 P.S. § 5511.7, except as set forth in Subsection B of the within section, failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
B.
Waiver of additional charges pursuant to the Act of July 11, 2022,
P.L. 701, No. 57:
(1)
Pursuant to the Act, the Tax Collector shall waive additional
charges for real estate taxes beginning in the first tax year after
the effective date of the Act, if the taxpayer does all of the following:
(a)
Provides a waiver request of additional charges to the tax collector
in possession of the claim within 12 months of a qualifying event;
(b)
Attests that a notice was not received;
(c)
Provides the Tax Collector in possession of the claim with one
of the following:
[1]
A copy of the deed showing the date of the real
property transfer; or
[2]
A copy of the title following the acquisition of
a mobile or manufactured home subject to taxation as real estate showing
the date of issuance or a copy of an executed lease agreement between
the owner of a mobile or manufactured home and the owner of a parcel
of land on which the mobile or manufactured home will be situated
showing the date the lease commences; and
(d)
Pays the face value amount of the tax notice for the real estate
with the waiver request.
(2)
Requests for waiver of additional charges pursuant to this section
shall be made on a form provided by the Pennsylvania Department of
Community and Economic Development, available upon request from the
Borough, which form shall include a space for attestation by the taxpayer.
(3)
A taxpayer granted a waiver and paying real estate tax as provided
in this subsection shall not be subject to an action at law or in
equity for an additional charge, and any claim existing or lien filed
for an additional charge shall be deemed satisfied.
(4)
A tax collector that accepts a waiver and payment in good faith
in accordance with this section shall not be personally liable for
any amount due or arising from the real estate tax that is the subject
in the waiver.
(5)
ADDITIONAL CHARGE
QUALIFYING EVENT
(a)
(b)
TAX COLLECTOR
As used in this section, the following words and phrases shall
have the meanings given to them in this subsection unless the context
clearly indicates otherwise:
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For purposes of real property, the date of transfer of ownership.
For purposes of manufactured or mobile homes, the date of transfer
of ownership or the date that a lease agreement commences for the
original location or relocation of a mobile or manufactured home on
a parcel of land not owned by the owner of the mobile or manufactured
home. The term does not include the renewal of a lease for the same
location.
A tax collector as defined in Section 2 of the Local Tax
Collection Law, 72 P.S. § 5511.2, a delinquent tax collector
as provided in Section 26a of the Local Tax Collection Law, 72 P.S.
§ 5511.26a, the tax claim bureau or an alternate collector
of taxes as provided in the Real Estate Tax Sale Law, 72 P.S. § 5860.101
et seq., an employee, agent or assignee authorized to collect the
tax, a purchaser of claim for the tax or any other person authorized
by law or contract to secure collection of, or take any action at
law or in equity against, the person or property of the taxpayer for
real estate tax or amounts, liens or claims derived from the real
estate tax.
