[Adopted 5-11-1993 by Ord. No. 1693]
The purpose of this article is to recognize the within named
fire companies as the official volunteer fire companies of the Township,
to accord such volunteer fire companies the status of officially recognized
volunteer fire companies and to state additional authorized activities
for firefighters for workers' compensation purposes as well as for
governmental immunity under 42 P.S. § 8541, even when not
engaged in firefighting activities.
A.
The
Bauerstown Volunteer Fire Department, organized and existing in the
Township of Shaler, Allegheny County, Pennsylvania, is hereby designated
as an officially recognized volunteer fire company for the Township.
B.
The
Cherry City Volunteer Fire Company, organized and existing in the
Township of Shaler, Allegheny County, Pennsylvania, is hereby designated
as an officially recognized volunteer fire company for the Township.
C.
The
Elfinwild Volunteer Fire Company, organized and existing in the Township
of Shaler, Allegheny County, Pennsylvania, is hereby designated as
an officially recognized volunteer fire company for the Township.
D.
The
Shaler Villa Volunteer Fire Company, organized and existing in the
Township of Shaler, Allegheny County, Pennsylvania, is hereby designated
as an officially recognized volunteer fire company for the Township.
E.
The
Sharp Hill Volunteer Fire Department, organized and existing in the
Township of Shaler, Allegheny County, Pennsylvania, is hereby designated
as an officially recognized volunteer fire company for the Township.
F.
The
Undercliff Volunteer Fire Company, organized and existing in the Township
of Shaler, Allegheny County, Pennsylvania, is hereby designated as
an officially recognized volunteer fire company for the Township.
A.
The
volunteer fire companies recognized by the Township are hereby authorized
to provide such services to the Township as may be necessary for the
protection of property and persons situate therein, which include,
by way of example and not of limitation, the extinguishing and prevention
of loss of life and property from fire, automobile accidents, medical
emergencies, hazardous materials incidents, and other dangerous situations.
B.
The
volunteer fire companies may also provide nonemergency and public
service functions, such as, again by way of example and not of limitation,
removing water from property after storms and assisting in the removal,
abatement and prevention of damage or injury to persons or property,
whether through natural causes or man-made situations.
C.
The
volunteer fire companies may also conduct and participate in such
training activities and drills, either within or outside of the Township,
as may be deemed necessary by the officers of the fire companies to
maintain proficiency in providing service.
D.
The
volunteer fire companies may also respond to calls and provide services
to municipalities outside of the Township.
In addition to actually participating in the activities of the
volunteer fire companies as authorized above or in going to or returning
from any activity, the members of the volunteer fire companies recognized
by the Township are also authorized to do the following things:
A.
Engage
in any type of drill, training, ceremony, practice, test or parade
when duly called for or authorized by an officer or officers of the
fire company.
B.
Engage
in fund-raising activities for the fire company, when authorized by
an officer or officers of the fire company.
C.
Engage
in the performance of any other duty or activity authorized by any
officer or officers of the recognized fire company.
[Added 11-14-2017 by Ord.
No. 1943[1]]
A.
ACTIVE VOLUNTEER
(1)
(2)
(3)
APPLICATION
AUTHORIZED EARNED INCOME TAX COLLECTOR
COMMISSIONER
EARNED INCOME TAX
ELIGIBILITY PERIOD
EMERGENCY RESPONDER
EMERGENCY RESPONSE CALL
VOLUNTEER
Definitions. The following words and phrases, when used in this section,
shall have the meanings given to them in this section unless the context
clearly indicates otherwise.
An individual who volunteers at a volunteer fire company
or nonprofit emergency medical services agency and has satisfied the
following conditions:
Completes the activities of the Volunteer Service Credit Program
set forth in Subsection B;
Receives certification as an active volunteer by the Chief or
designee of a volunteer fire company or the Supervisor, Chief or designee
of a nonprofit emergency medical services agency; and
Receives approval as an active volunteer by the Board of Commissioners
for the Township of Shaler.
A form provided by the Township of Shaler to a volunteer
applying for certification under the Volunteer Service Credit Program.
Keystone Collections Group or the current regional Earned
Income Tax Collector.
The State Fire Commissioner of the commonwealth.
The time frame when volunteers may earn credit under the
Volunteer Service Credit Program.
A volunteer who responds to an emergency call with the volunteer fire company (one of the entities) listed under Subsection B(3).
Any emergency call to which a volunteer responds, including
travel directly from and to a volunteer's home, place of business
or other place where he/she shall have been when the call was received.
A member of a volunteer fire company or a nonprofit emergency
medical service agency.
[2]
Editor's Note: See 53 P.S. § 6924.101 et seq.
B.
Volunteer Service Credit Program.
(1)
Establishment. The Township of Shaler hereby establishes a Volunteer
Service Credit Program. The goal of the program is to encourage membership
and service in the community's volunteer fire companies and nonprofit
emergency medical services agencies.
(2)
Program criteria. The Board shall establish, by resolution, the criteria
that must be met during the eligibility period to qualify for credits
under the program based on the following:
(a)
The number of emergency response calls to which a volunteer
responds.
(b)
The level of training and participation in formal training and
drills for a volunteer.
(d)
The involvement in other events or projects that aid the financial
viability, emergency response or operational readiness of a volunteer
fire company or a nonprofit emergency medical service agency.
(e)
The total number of years the volunteer has served.
(3)
Eligible entities. The Volunteer Service Credit Program is available
to VFD personnel and nonprofit emergency medical service agencies,
residing within any member municipality of the NHCOG, and having a
written mutual aid agreement with Shaler Township Volunteer Fire Companies
and Shaler EMS, who have been certified by their respective Fire Chief,
and approved by the pertinent municipality, as meeting the individual
service qualifications of the applicable Act 172 ordinance. Such entities
include:
(a)
Bauerstown Volunteer Fire Department, 15 Wible Run Road, Pittsburgh,
PA 15209.
(b)
Cherry City Volunteer Fire Company, 309 Davis Avenue, Pittsburgh,
PA 15209.
(c)
Elfinwild Volunteer Fire Company, 2807 Mt. Royal Boulevard,
Glenshaw, PA 15116.
(d)
Shaler Villa Volunteer Fire Company, 960 Saxonburg Boulevard,
Pittsburgh, PA 15223.
(e)
Sharps Hill Volunteer Fire Department, 503 Berner Street, Pittsburgh,
PA 15215.
(f)
Undercliff Volunteer Fire Company, 700 Mt. Royal Boulevard,
Pittsburgh, PA 15223.
(g)
Shaler Emergency Medical Services, 339 Wetzel Road, Glenshaw,
PA 15116.
(4)
Eligibility period. A volunteer must meet the minimum criteria, set by resolution under this section, during the eligibility period set forth in this section to qualify for the tax credits authorized under Subsection C.
(a)
For Tax Year 2017, the eligibility period under the Volunteer
Service Credit Program shall run from January 20, 2017, until October
31, 2017.
(b)
For Tax Year 2018, and each tax year thereafter, the eligibility
period shall run from the prior November 1 until October 31 of the
year for which the tax credit will apply.
(5)
Recordkeeping. The Chief of each volunteer fire company or the Supervisor of the nonprofit emergency medical service agency listed under Subsection B(3) shall keep specific records of each volunteer's activities in a service log to establish credits under the Volunteer Service Credit Program. Service logs shall be subject to audit/review by:
(6)
Volunteer application. On or before the first Monday in November of each year, volunteers who have met the minimum criteria of the Volunteer Service Credit Program shall sign and submit an application for certification provided by the Township of Shaler to their Chief or Supervisor. The Chief or Supervisor shall sign the application if the volunteer has met the minimum criteria of the Volunteer Service Credit Program during the eligibility period, and shall forward said application to the Manager for the Township of Shaler together with the notarized list required by Subsection B(7) within the time frame specified herein.
(7)
Notarized List. On or before November 15 of each year, the Chief, or Supervisor, shall mail or hand deliver to the Manager for the Township of Shaler a notarized eligibility list of all volunteers that have met the minimum criteria for the Volunteer Service Credit Program and applied for certification pursuant to Subsection B(6). The Chief or Supervisor shall post the notarized eligibility list in an accessible area of the volunteer agency's facilities.
(8)
Municipal review. The Manager for the Township of Shaler shall review the applications for credit under the Volunteer Service Credit Program and shall cross-reference them with the notarized eligibility list. At the first regular meeting in December of each year, the Board of Commissioners for the Township of Shaler shall approve or disapprove the volunteers that appear on the notarized list submitted by the Chief or Supervisor pursuant to Subsection B(6). All applicants approved by the Board of Commissioners for the Township of Shaler shall be issued a tax credit certificate by the Manager for the Township of Shaler by no later than December 15 of each year.
(9)
Appeal of denial of certification. A volunteer who is denied certification as an active volunteer shall have the right to request a hearing before Board of Commissioners within 30 days of the denial pursuant to the provisions of 2 Pa.C.S.A. Chapter 5, Subchapter B (relating to practice and procedure of local agencies), and 2 Pa.C.S.A. Chapter 7, Subchapter B (relating to judicial review of local agency action), also known as the "Local Agency Law."
(10)
Official tax credit register. The Township of Shaler shall keep an
official tax credit register of all active volunteers that were issued
tax credit certificates. No later than December 31 of each year, the
Manager for the Township of Shaler shall issue updates, as needed,
of the official tax credit register to the following:
(11)
Injured volunteers.
(a)
An emergency responder that is injured during an emergency response call may be eligible for future tax credits. The injury must have occurred while responding to, participating in, or returning from an emergency response call with one of the entities listed under Subsection B(3).
(b)
An injured emergency responder shall provide documentation from a licensed physician with the application required under Subsection B(6) stating that his or her injury prevents him or her from performing duties to qualify as an active volunteer. In such a case, the injured emergency responder shall be deemed an active volunteer for that tax year.
(c)
An injured emergency responder shall annually submit the application required under Subsection B(6), along with updated documentation from a licensed physician stating that the injury still exists and prevents him or her from qualifying as an active volunteer. The injured emergency responder shall again be deemed an active volunteer for that tax year. An injured emergency responder shall only be deemed an active volunteer for a maximum of five consecutive tax years.
C.
Earned income tax and real property tax credits.
[Amended 1-12-2021 by Ord. No. 1960]
(1)
Tax credits. Each active volunteer who has been certified under the
Township of Shaler Volunteer Service Credit Program shall be eligible
to receive a tax credit of up to $300 of the earned income tax levied
by the Township of Shaler. When an active volunteer's earned
income tax liability is less than the amount of the tax credit, the
tax credit shall equal the individual's earned income tax liability.
(2)
Claim. An active volunteer with a tax credit certificate may claim
a tax credit on his or her Township of Shaler earned income tax liability
when filing a final return for the preceding calendar year with the
authorized earned income tax collector.
(3)
Rejection of tax credit claim.
(a)
The Tax Officer shall reject a claim for tax credit if the taxpayer
is not on the official tax credit register issued by the Manager for
the Township of Shaler.
(4)
For those qualified volunteers who are otherwise not eligible for
the earned income tax credit due to their lack of an earned income,
they will be entitled to apply for a real estate tax credit of 20%
on real estate taxes due annually to the Township on residential real
estate owned and occupied by an active volunteer. The real estate
tax credit for qualified volunteers will not exceed $300 in any year.
(a)
Joint ownership. An active volunteer may claim a credit for
real estate taxes due to the Township on residential real property
owned and occupied by the volunteer as a tenant by the entirety or
a joint tenant.
(b)
Protection for real estate tax refund. In order to claim a real
estate tax refund on a real estate tax bill for the previous calendar
year, a volunteer shall first pay his or her real estate taxes due
to the Township and, on or before the deadline for U.S. federal income
tax returns for individuals, submit the following information to the
Township Real Estate Tax Collector:
[1]
A copy of the active volunteers application, which is signed
by the chief or designee of a volunteer fire company and the supervisor,
chief or designee of a nonprofit emergency medical services agency;
and
[2]
A copy of the active volunteer's real estate tax bill for
the previous calendar year or proof that that bill has been paid in
full.
(c)
Procedure to issue real estate tax refund. The Township Real
Estate Tax Collector shall match a volunteer's application with
the approved list of active volunteers submitted by the Township's
secretary. If the volunteer's name appears on the approved list,
the Real Estate Tax Collector shall direct the Township Treasurer
to prepare a refund check for the 20% of the active volunteer's
real estate tax liability, which may be either the full face amount
of the real estate tax bill without a discount or the amount paid
by the active volunteer at discount.
D.
E.
Penalties for false reporting.
(1)
Any individual who knowingly makes or conspires to make a false report
in an application for certification under this section commits a misdemeanor
of the first degree punishable by a fine of $2,500.
(2)
Any individual who knowingly provides or conspires to provide false
information that is used to compile a service log under this section
commits a misdemeanor of the first degree punishable by a fine of
$2,500.
[1]
Editor's Note: This ordinance provided an effective date of
11-14-2017 and stated that once effective, the ordinance shall apply
retroactively to 1-20-2017.
