[Ord. 179, 9/26/1974, §§ 1, 2]
1.
The salary which is to be paid to any person elected or appointed
as a Commissioner of the Township of Salisbury at any time after the
effective date of this Part 8A shall be the maximum amount which may
be paid to Commissioners in First Class Townships at the time of such
person's election or appointment as established by the General Assembly
from time to time.
2.
The salary of any Township Commissioner shall not be increased or
decreased after his election or appointment.
[Ord. 02-2013-582, 2/14/2013, § I]
1.
PERSON
TAX COLLECTOR
TOWNSHIP
TREASURER
The following words and phrases, when used in this Part 8B, shall
have the meanings ascribed to them in this section, except in those
instances where the context clearly indicates a different meaning:
Every natural person, association or corporation.
The duly elected Tax Collector of the Township of Salisbury,
Lehigh County, Pennsylvania.
The Township of Salisbury, Lehigh County, Pennsylvania.
The duly appointed and acting Treasurer of the Township of
Salisbury, Lehigh County, Pennsylvania.
2.
Throughout this Part 8B, the singular shall include the plural, and
the masculine shall include the feminine and neuter.
[Ord. 02-2013-582, 2/14/2013, § II]
1.
The Tax Collector shall be the collector of all real estate taxes
levied within the Township by the Board of Commissioners empowered
to levy taxes. The Tax Collector shall, in addition to the powers,
perform all the duties and be subject to all the obligations and responsibilities
for the collection of such taxes as are now vested and conferred upon
or imposed upon by the First Class Township Code.
2.
The Tax Collector shall, on a regular and timely basis, provide the
Treasurer with a true, verified statement, in writing, for all taxes
collected during the period.
A.
Such statement shall set forth the names of the taxable person, the
amount collected from each person, the discounts granted or penalties
assessed to each person, if any, and the total amount of taxes received,
discounts granted and penalties applied.
B.
The statement shall be submitted to the Treasurer on a Tax Collector's
report form provided by the Township.
3.
The Tax Collector shall prepare an annual statement summarizing the
taxes collected for the year. The annual statement shall be submitted
to the Treasurer on or before the 31st day of January of each year.
The annual statement shall be submitted to the Treasurer on the annual
report form provided by the Township.
4.
Within 60 days after the close of each calendar year, the Tax Collector
shall file an annual report as required by law.
5.
The Tax Collector shall provide written tax certifications concerning
the payment or nonpayment of Township real estate taxes upon request
by the public.
[Ord. 02-2013-582, 2/14/2013, § III]
The compensation to be paid by the duly elected Tax Collector
of Salisbury Township, Lehigh County, Pennsylvania, for the collection
of taxes assessed and levied upon real estate in said Township is
hereby fixed at a salary of $10,000 per year. The fixed salary is
payable biweekly, less standard payroll deductions. The annual salary,
as fixed by this Part 8B, is to take effect with the collection of
real estate taxes for the year 2014.
[Ord. 02-2013-582, 2/14/2013, § IV]
The duly elected Tax Collector shall furnish a bond in accordance
with the act of May 25, 1945 (P.L. 1050, No. 394), as amended.
[Ord. 02-2013-582, 2/14/2013, § V]
The Township will provide space in the municipal building for
use by the Real Estate Tax Collector.
[Ord. 02-2013-582, 2/14/2013, § VI; amended by Ord. No. 07-2002-650, 7/14/2022]
The Township will pay directly to the vendor a tax collector
bond and will pay for reasonable expenses of telephone and postal
service, office supplies, photocopying and printing associated with
the business of real estate tax collection, upon approval of a purchase
order and receipt of an invoice.
The Tax Collector may assess, collect and retain as compensation
for providing certification of payment or nonpayment of Township real
estate taxes a fee of $25 for each such certification provided. In
addition, the Tax Collector may charge a fee of $5 for each "information
in lieu of bill" provided and a fee of $25 for all returned checks.
The aforesaid fees may be set by the Board of Commissioners either
by ordinance or by resolution.
