Source: https://www.ecode360.com/32312428
Timestamp: 2020-07-09 01:54:06
Document Index: 127621736

Matched Legal Cases: ['§ 24', '§ 24', '§ 24', '§ 24', '§ 24', 'art 4', '§ 1', '§ 2', '§ 66802', '§ 1', '§ 3', '§ 4', '§ 5', '§ 7']

Township of Lower Oxford, PA FIRE HYDRANT TAX
Ch 24 Pt 4 FIRE HYDRANT TAX
§ 24-401 Purpose.
§ 24-403 Imposition of Tax.
§ 24-404 Exemption From Tax.
§ 24-405 Declarations, Returns and Payment of Tax.
§ 24-406 Effective Date.
Township of Lower Oxford, PA / Municipal Code / Taxation, Special
Part 4 FIRE HYDRANT TAX
[Ord. 1-2006, 9/12/2006, § 1]
The purpose of this Part is to establish the monies necessary for providing or requiring the fire protection services for the placing, replacing, operating, maintaining and repairing of fire hydrants to water mains, maintaining pressures approved by fire insurance underwriters along highways, streets, roads and alleys within the Township and/or to acquire a water supply system, equipped to supply sufficient water for the protection of property from fire.
[Ord. 1-2006, 9/12/2006, § 2]
The authority for the adoption of this assessment and tax is found at § 66802, "Fire Hydrants and Water Supply," of the Second Class Township Code. Enacted as Public Law No. 103, No. 69, May 1, 1933. Re-enacted and amended in 1995, Public Law 350, No. 60, § 1 et seq., as herein amended, supplemented and modified and re-enacted by the General Assembly of Pennsylvania and all such provisions are incorporated herein by reference thereto.
[Ord. 1-2006, 9/12/2006, § 3]
Effective the tax year commencing January 1, 2007, and continuing for each taxable year thereafter, there shall be imposed for the Township of Lower Oxford a tax on all property within 780 feet of any fire hydrant calculated by the millage multiplied by the assessment of property for county tax purposes.
The tax levied under this Part is specifically for the purpose of fire protection and is assessed based upon the location of a property line within 780 feet of any fire hydrant. The tax will be levied against all owners of real estate lying within the distance of 780 feet from any fire hydrant within the Township.
[Ord. 1-2006, 9/12/2006, § 4]
Farmland in accordance with the provision of the Second Class Township Code is exempt from this tax.
Properties which are part of an area which is served by a contracted individual and/or association payment to Lower Oxford Township for fire hydrant use are exempt from this tax so long as they make the contribution to the association for their share of the fire hydrant fee and the contract with the supplier of the hydrant continues to be in effect. Should such contracts cease to be in effect, then in that event said properties are also subject to this tax.
[Ord. 1-2006, 9/12/2006, § 5]
The Tax Collector for Lower Oxford Township is hereby charged with the collection of the hydrant tax. The Tax Collector shall give 30 days' notice that the assessment is due and payable. The notice shall state the due date to each party assessed and be served by mailing notice to the owners of the property. The Tax Collector is entitled to the same commission for the collection of these assessments as for the collection of the general Township tax. If any assessment remains unpaid 90 days after due date, it shall be turned over to the Township Solicitor for collection by means of an action in assumpsit for recovery or a municipal lien filed against the property of the delinquent owner for the amount of the unpaid assessment, plus interest established by the Board of Supervisors from the date the assessment was due. If an owner has two or more lots against which there is an assessment for the same year, the lots shall be embraced in one claim. Assessments when collected shall be paid over to the Township Treasurer who shall deposit and keep them in a separate account, to be paid out only for expenses incurred in providing this service. Each special assessment account should be audited by the Board of Auditors of the Township.
[Ord. 1-2006, 9/12/2006, § 7]
This Part shall become effective January 1, 2007, and shall continue on a calendar-year basis, thereafter without annual reenactment.