A fee in the amount of $15 is to be collected by the Tax Collector
of the Borough of Port Vue for the issuance of a certification of
payment of real estate taxes. The fee is applicable to each request
regardless of whether there are two different requests on the same
property.
The aforesaid fee is based on cost incurred by the Tax Collector
in preparing and issuing the said certification of payment of real
estate taxes, and from time to time, Council of the Borough of Port
Vue may increase or decrease said fee by motion to reflect the cost
incurred in preparing and issuing the certification of payment of
real estate taxes.
The elected Tax Collector shall do the following:
A. Review the tax receipt book or tax duplicates to determine the payment
status of the realty tax.
B. Prepare and draft a tax receipt certification which shall indicate
the realty tax year, the amount paid and the date paid. The elected
Tax Collector shall complete the tax receipt certification within
three working days of receiving notice of the request for said certification.
C. Any year upon which realty taxes were not paid will be clearly marked
or indicated that realty taxes for said year are due and payable together
with penalty and interest.
D. The elected Tax Collector shall sign the tax receipt certification
and said signature shall act as a verification that the information
contained thereon is an accurate reflection of the tax duplicates
on record with the Borough of Port Vue.
E. Tax certification shall be given by the elected Tax Collector for
only a period of three prior years from the date of request. Unpaid
realty tax for years prior to three years are recorded in the Prothonotary's
Office of Allegheny County.
In the event that the elected Tax Collector's services are utilized,
the elected Tax Collector shall keep the hard costs incurred by the
elected Tax Collector in collecting the data and issuing said certification,
which may include reimbursement of salaries and wages paid by the
elected Tax Collector to employees of the elected Tax Collector's
Office for time expended in collecting said data; provided, however,
the elected Tax Collector shall not be entitled to any additional
compensation other than actual costs incurred nor shall said reimbursement
of costs be in excess of the fee imposed by the Borough regardless
of the amount of costs incurred by the Tax Collector.