[Adopted 4-27-1999 by Ord. No. 2127]
The Borough Secretary or her designee is hereby directed to
notify the County Assessor's Office or other authority responsible
for the assessment of property in the Borough of the construction
of a building or buildings not otherwise exempt from tax in the Borough
for the purposes of having said building and the property where it
is situate reassessed.
Upon reassessment, any said property shall be added to or revised
on the tax duplicate, and shall be taxable for the Borough purposes
for the proportionate part of the fiscal year remaining after the
property was so improved by reason of the construction of the building.
The entire improvement of new construction shall generally be measured
at and from time of occupancy, and occupancy occurring during a month
shall be treated as occurring on the first day of the following month.
A certified list of additions and revisions will be furnished
by the Borough Secretary to the collector, together with their warrant
for collection. Within 10 days, the Tax Collector shall notify the
property owner of the taxes due the Borough.
