Borough of Lewistown, PA
Mifflin County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Borough Council of the Borough of Lewistown as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Compensation of Tax Collector — See Ch. 60, Art. II.
Taxation — See Ch. 225.
[Adopted 2-10-2014 by Ord. No. 2014-4]

§ 67-1 Payment over of taxes more frequently than monthly.

Beginning Wednesday, March 5, 2014, and on or before each Wednesday thereafter, the Elected Tax Collector shall pay over to the Treasurer of the Borough of Lewistown at the Treasurer's office situated in the Lewistown Municipal Building, 2 East Third Street, Lewistown, Pennsylvania 17044, all tax moneys collected during the previous week, together with supporting documents in relation thereto, and take his/her receipt for the same.

§ 67-2 Taxes collected.

For purposes of § 67-1, hereinbefore, taxes shall be deemed "collected" when the moneys (i.e., the check, cash, etc.) are received by a Tax Collector.

§ 67-3 Interest.

Interest on tax moneys collected and not timely paid over to the Treasurer of the Borough of Lewistown at the Treasurer's office situated in the Lewistown Municipal Building, 2 East Third Street, Lewistown, Pennsylvania 17044, in accord with § 67-1, hereinbefore, shall be imposed at the legal rate of 6% per annum.

§ 67-4 Filing of verified statement.

The Elected Tax Collector shall on or before the 10th day of each month continue to file his/her true verified statement for all taxes collected for the Borough of Lewistown for the previous month in accord with the provisions of the Local Tax Collection Law and, specifically, in accord with § 25 (72 P.S. § 5511.25) thereof. If the Elected Tax Collector does not provide the statement, including the reconciled reports, within the prescribed period per law, a late filing fee payable by the Elected Tax Collector is imposed in the maximum amounts payable as more fully set forth in § 25 (72 P.S. § 5511.25), as it may be amended.

§ 67-5 Payments due on holidays.

If the Wednesday on which taxes collected by the Elected Tax Collector are due and payable over to the Borough of Lewistown pursuant to this article is a legal holiday in the Commonwealth of Pennsylvania, such taxes collected and in a Tax Collector's possession shall be paid over to the Borough of Lewistown, as aforesaid, on the next business day immediately subsequent thereto.

§ 67-6 Actions authorized.

The Treasurer, the President or Vice President of Borough Council, and the Borough Manager of the Borough of Lewistown and its Borough Council shall be authorized to take all actions in accordance with this article to effectuate the intent thereof.
[Adopted 8-11-2014 by Ord. No. 2014-11]

§ 67-7 Purpose.

The Borough Council of the Borough of Lewistown (the "Borough") finds that the Borough Tax Collector provides, on request, tax certifications and/or duplicate tax bills for properties located in the Borough of Lewistown. Further, the Borough Council finds that on occasion the Tax Collector is charged fees for tax payments returned for insufficient funds. The Borough desires to establish a fee that will adequately cover the costs of providing tax certifications and duplicates and cover bank fees for checks returned due to insufficient funds. The Borough Council of the Borough of Lewistown finds that as a condition precedent to the charging of fees and costs by the Tax Collector for tax certifications and duplicates and/or bad check fees, the Borough Council must enact an ordinance authorizing such fees and costs. Failure to do so would cause the Tax Collector to violate the State Ethics Act.

§ 67-8 Tax certifications. [1]

The Borough of Lewistown hereby imposes a fee of $10 to be assessed to each person or entity requesting a certificate or statement regarding current and/or delinquent taxes from the Lewistown Borough Tax Collector for each certificate or statement of current and/or delinquent taxes provided by the Tax Collector. Fees collected for tax certifications shall be placed in the Tax Collector's general fund. This fee may be changed from time to time, as deemed reasonable and prudent, by resolution of the Borough Council of the Borough of Lewistown and without the necessity of the amendment of this article.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 67-9 Tax duplicates. [1]

The Borough of Lewistown hereby imposes a fee of $10 to be assessed to each person or entity requesting a duplicate tax bill from the Lewistown Borough Tax Collector for each duplicate tax bill provided by the Tax Collector. Fees collected for tax duplicates shall be placed in the Tax Collector's general fund. This fee may be changed from time to time, as deemed reasonable and prudent, by resolution of the Borough Council of the Borough of Lewistown and without the necessity of the amendment of this article.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).

§ 67-10 Check charges. [1]

The Borough of Lewistown hereby imposes a fee of $40 per check returned by the financial institution on which it is drawn to the Lewistown Borough Tax Collector for tax or other payments returned due to insufficient funds, a closed account or otherwise. Fees collected for bad checks shall be placed in the Tax Collector's general fund. This fee may be changed from time to time, as deemed reasonable and prudent, by resolution of the Borough Council of the Borough of Lewistown and without the necessity of the amendment of this article.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).