[Ord. 656, 4/9/2015]
Whenever the Township issues an occupancy permit for a building
or a building is otherwise occupied after there is substantial completion
of new construction or other substantial improvement to a building
(hereinafter collectively referred to as an "addition") after the
first day of any calendar year and the value of the addition is not
included in tax duplicate of the Township, the Township shall request
and direct the Allegheny County Office of Property Assessments, or
similarly charged agency/official of Allegheny County, to inspect
and reassess the real property upon which the addition has been made,
subject to the right of appeal and adjustment as provided under applicable
laws of the Commonwealth of Pennsylvania. The addition shall then
be added to the respective tax duplicate and the real property shall
be taxable for Township purposes at the reassessed valuation for that
proportionate part of the fiscal year of occupied after the issuance
of occupancy permit or a building is otherwise occupied after substantial
completion of the addition. Any addition for which an occupancy permit
is issued or which is occupied during the month shall be computed
as having been occupied on the first day of the month. A certified
copy of the revisions to the tax duplicate shall be furnished to the
Township Manager and the Township Tax Collector by the Allegheny County
Office of Property Assessments.
[Ord. 656, 4/9/2015]
A certified copy of the additions or revisions to the tax duplicate
pursuant to this Part shall be furnished by the Township Manager,
to the Township Tax Collector, together with the Township's warrant
for collection of the same, and within 10 days thereafter, the Township
Tax Collector shall notify the owner of the property of the taxes
due the Township.
[Ord. 656, 4/9/2015]
The taxes under the revised tax duplicate shall be due and payable
at the then prevailing discount rate for a period of 60 days from
the date of billing and at the face amount within 120 days of the
date of billing if not paid during the discount period.
