[Adopted 12-15-1997 by Ord. No. 1-1997]
A.
A portion
of the revenue necessary for the operation of Robinson Township is
provided by an ad valorem tax upon real estate; and
B.
The Second
Class Township Code, 53 P.S. § 68205, and the Local Tax
Enabling Act[1] allow the interim assessment of new building construction
occurring during the Township's fiscal year for taxation for Township
purposes for the proportionate part of the fiscal year remaining after
the property was improved.
[1]
Editor's Note: See 53 P.S. § 6924.101 et seq.
Whenever there is any construction of or major improvement to
a building or buildings which is not exempt from taxation and such
building is not included in the tax duplicate of the Township, the
Township Supervisors may request the Authority responsible for assessments
in Washington County to inspect and assess, subject to the right of
appeal and adjustment as provided in the General County Assessment
Law,[1] all taxable property in the Township to which major improvements
have been made whereupon such property shall then be added to the
duplicate and shall be taxable for Township purposes at the same rate
as all other taxable property in the Township at the assessed valuation
for that proportionate part of the fiscal year of the Township remaining
after the property was improved.
[1]
Editor's Note: See 72 P.S. § 5020-101 et seq.
When such improvements are made during a month, the interim
assessment shall be computed as having been made on the first of the
next succeeding month.
A 2% discount shall be granted on taxes paid by the end of the
second month following the month during which the interim assessment
was made; the taxes paid after the end of the second month but before
the fourth month following the month during which the interim assessment
was made shall be paid at face, and the taxes paid after the end of
the fourth month following the month during which the interim assessment
was made shall be subject to a penalty of 10% of the face amount thereof.
The Tax Collector is authorized by the Board of Supervisors
to take such action as is necessary to implement and enforce this
article.
