[Adopted 12-3-2018 by Ord. No. 2018-03[1]]
[1]
Editor's Note: This ordinance also superseded the 2018
Tax Rate Ordinance, adopted 1-2-2018 by Ord. No. 2017-07.
A tax for general purposes for the fiscal year of 2019 be and
the same is hereby levied on all property within the said Borough
of Jefferson, subject to taxation for Borough purposes, in the sum
of 4.500 mills per annum on each dollar of assessed valuation.
A realty transfer tax for general revenue purposes is hereby
imposed upon the transfer of real estate or an interest in real estate
situate within the Borough of Jefferson, York County, at the rate
of 1/2 of 1% of value of the real estate involved in such transfer,
regardless of where the documents making the transfer are made, executed
or delivered, or where the actual settlements on such transfer took
place, as authorized by the Local Real Estate Transfer Tax, 72 P.S.
§ 8101-D et seq. The same shall be collected by the York
County Recorder of Deeds.
All taxpayers subject to paying the taxes levied in § 166-17 hereof shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice therefor. All taxpayers charged with the taxes established in § 166-17 hereof who fail to pay same in full within four months after the date of the tax notice, which four-month term shall end no later than June 15 of the tax year, shall be charged a penalty of 10% of the face amount of the property tax, which penalty shall be added to the face amount of the property tax by the tax collector and collected by the tax collector. Any penalty for late payment of the earned income tax or realty transfer tax shall be as imposed by this article or other applicable law.
It is the intention of the Borough Council that each section
or portion of any section of this article shall be a separate provision
and all shall be independent of all other provisions herein, and it
is further the intention of the Borough Council that if any section
or portion of any section shall be declared to be unconstitutional,
invalid, illegal, or unenforceable by any court of competent jurisdiction,
such decision shall not affect the validity of any of the remaining
sections or parts thereof of this article. It is hereby declared as
a legislative intent that this article would have been enacted had
such unconstitutional, invalid, illegal or unenforceable provision
not have been included herein.
This article shall be and become effective on January 1, 2019.
