[HISTORY: Adopted by the Board of Supervisors
of the Township of Upper Uwchlan as indicated in article histories.
Amendments noted where applicable.]
[Adopted 12-15-1997 by Ord. No. 97-09]
The annual compensation of the members of the
Board of Supervisors shall be in the maximum amount as permitted by
applicable laws of the Commonwealth of Pennsylvania as the same may
be amended from time to time and/or as the population of the Township
grows all in accordance with the laws of the Commonwealth of Pennsylvania.
As of the date of the enactment of this article, and with the population
of Upper Uwchlan Township being between 5,000 and 10,000 individuals,
the compensation for each Supervisor is initially set at $2,500 per
annum with said salary being automatically amended to the maximum
amount as permitted by law without the necessity of further ordinance
adoption. Said salary shall be payable quarterly as determined by
a majority vote of the Board of Supervisors.
All members of the Board of Supervisors who
are presently serving a term in office shall continue to receive the
salary now being paid, unaffected by the provisions of this article
for the remainder of his or her respective term in office.
[Adopted 1-30-2017 by Ord. No. 2017-01[1]]
[1]
Editor’s Note: This ordinance also repealed
former Art. II, Tax Collector, adopted 11-19-2012 by Ord. No. 2012-04.
[Amended 11-11-2020 by Ord. No. 2020-06]
The compensation for the Upper Uwchlan Township Tax Collector
(the "Tax Collector") shall be as follows:
A.
Through December 31, 2021, the Township shall pay the Tax Collector
$1.65 per real estate tax bill. The compensation shall be paid to
the Tax Collector in biweekly installments.
B.
Commencing January 1, 2022, the Township shall pay the Tax Collector
the sum of $1 per annum. Said rate shall continue for subsequent terms
unless amended by ordinance of the Board of Supervisors.
C.
Expenses for postage for the tax notices shall be paid by the Township
as provided by the laws of the commonwealth pursuant to 72 P.S. § 5511.9.
In addition to the requirements and responsibilities outlined
in the Law, the Tax Collector shall comply with the following requirements:
A.
Checks for tax payments shall be made payable to Upper Uwchlan Township.
The Tax Collector shall deposit all tax payments into designated Township
bank accounts weekly.
B.
In determining compliance with tax collection deadlines, the Tax
Collector shall accept the postmark date on the envelope containing
a tax payment. The Tax Collector shall not make exceptions to tax
collection deadlines when determining payment periods and crediting
amounts due from taxpayers.
C.
The Tax Collector shall prepare the following reports for regular
tax collections and interim tax collections:
(1)
The Tax Collector shall prepare a monthly report in accordance with
72 P.S. § 5511.25 of the Law on a form approved by the Pennsylvania
Department of Community and Economic Development (DCED) to the Treasurer
of the Township to be delivered to the Board by the close of business
on the tenth (10th) working day after each month end. The report shall
provide the names of taxpayers, the amount collected from each taxpayer,
along with discounts granted or penalties applied, if any, and the
total amount of taxes received, discounts granted and penalties applied.
The Tax Collector shall also include in such monthly report a reconciliation
for each type of tax collected by the Township and the tax duplicates
to the amount of taxes remaining to be collected.
(2)
The Tax Collector shall also prepare and deliver a report to the
Treasurer of the Township within four working days after the tax collection
period deadlines for discount, face, and penalty payments. First,
the Tax Collector shall list discount, face, and penalty bills paid
and taxes collected, detailing the taxpayer name, invoice number,
parcel number, discounts, penalties and date of collection. Second,
the Tax Collector shall list discount, face, and penalty bills unpaid
and taxes uncollected, detailing the taxpayer name, invoice number,
parcel number and amount due.
D.
The Tax Collector shall prepare on forms approved by the DCED a yearly
report verified by oath to be delivered to the DCED and the clerk
of the court of quarter sessions of Chester County within 60 days
after the close of the calendar year. Such report shall list the number
of taxpayers; the total amount of taxes of the various types appearing
on the tax duplicate(s) delivered for collection during such preceding
calendar year; the amount of taxes of the various types collected
showing which of such taxes were current and delinquent; the salary
received by the Tax Collector; and an itemized list of expenses which
were incident to the collection of taxes to be paid by the Tax Collector
and/or the Township.
E.
The Township will release the tax duplicates on January 1 of each
tax year or within five days of receipt, whichever is later. The Township
is responsible for updating the tax duplicates for address changes,
transfers, etc. and will remit any tax duplicate changes to the Tax
Collector after the initial mailing. The Tax Collector shall promptly
prepare rebillings for any changes sent by the Township after the
initial mailing.
F.
The Tax Collector shall generate and mail regular and interim tax
bills within 10 days after receipt of duplicate additions.
G.
The Township shall provide the Tax Collector with a monthly report
of additions to the tax duplicate for interim taxes. Within 10 business
days after receipt of each monthly report, the Tax Collector shall
mail interim tax notices. The Tax Collector shall also provide to
the Township, in a medium compatible with the Township real estate
tax record keeping software interim billing information, the invoice
number, parcel number, taxpayer name, address, tax parcel description,
location, year, assessment, and discount, face and penalty dates and
amounts.
H.
The Tax Collector shall prepare and mail final notices to taxpayers
for unpaid tax bills by November 15 of each year.
I.
The Tax Collector shall provide written tax certifications and duplicate
bills, at the request of taxpayers, real estate offices, and other
parties and entities, for an amount as determined and detailed in
the annually adopted Township fee schedule.
J.
The Tax Collector shall make a final settlement of the tax duplicates
by January 15 for the previous tax year.
On or before February 10, 2017, a copy of this article, as certified
by the Township Secretary, shall be hand delivered or mailed by certified
mail, return receipt requested, to the Township's existing Tax Collector,
and a copy thereof shall have been duly published in the same manner
as are notices of the Township's public meetings.
