[Adopted 8-14-1973 by Res. No. 105 (Ch. 121, Art. V, of the
1975 Code)]
The following words and phrases shall have the meanings ascribed
to them:
Any person who has attained the age of 18 years on or before
June 15 of the tax year.
Any natural person.
Any person who has become domiciled within this Township
on or before June 15 of the tax year.
The period from January 1 to December 31 of each year.
A.
The Tax Collector-Treasurer of this Township is hereby exonerated
from the collection of any head, per capita or occupation taxes levied
by this Township from any resident who will not have attained the
age of 18 years by June 15 of the tax year.
B.
The Tax Collector-Treasurer of this Township may be exonerated from
the collection of head, per capita or occupation taxes levied by this
Township under the following circumstances and conditions:
(1)
Any resident who dies before June 15 of the tax year and has not
paid the tax before that date.
(3)
Any resident married adult persons whose combined gross income from
all sources totals $10,000 or less during the tax year.
[2]
Editor's Note: This ordinance also provided that it would
become effective 1-1-1998.
(4)
Persons on active duty in the armed forces of the United States.
(5)
Students enrolled on a full-time basis in any institution of learning.
(6)
Individuals requesting exoneration due to special circumstances or
hardship as determined by a committee comprising the Finance Committee
and the Township Manager and approved by the Board of Commissioners.
[Added 7-17-1989 by Ord. No 388[3]]
[3]
Editor's Note: This ordinance also provided that it would
become effective 1-1-1990.
The Tax Collector-Treasurer of this Township is hereby directed
to supply annually a list of the names and addresses of all persons
excused from the payment of taxes under this article to the Board
of Commissioners.
[Added 12-29-1978 by Ord. No. 226]
All application forms for exoneration shall be filed with the
Tax Collector-Treasurer by June 15 each year for the tax year being
considered.