(A) In order that the tax imposed hereby may be collected from those persons upon whom the same is imposed, it shall be the duty of the Assessor of the township, at and immediately after the effective date of this subchapter, to prepare a list of residents or inhabitants of the township of the age of 18 years or over and certify such list to the Tax Collector of the township within 20 days of the effective date of this subchapter.
(B) The Assessor shall, at the same time, certify an identical list to the Board of Supervisors of the township, the two lists and any additions thereto made in accordance with other provisions hereof constituting the per capita or head tax duplicate. In case the Assessor shall at any time after the making and certifying of such original list find any resident or inhabitant of the age of 18 years or over whose name does not appear on such original list, he or she shall forthwith certify the name of such person to the Tax Collector.
(C) Every resident or inhabitant of the township whose name has not theretofore been placed upon the list of persons taxable under this subchapter and certified to the Tax Collector shall, upon attaining the age of 18 years or, being of the age of 18 years or over and becoming a resident or inhabitant of said township, notify the Township Assessor of his or her becoming of age or becoming a resident or inhabitant; such notice to be given within 90 days after the happening of the event of which the notice is to be given.
(D) If the Board of Supervisors of the township shall at any time find within the township any resident or inhabitant of the age of 18 years or over whose name does not appear on the list of those taxable under the provisions of this subchapter, it may, by resolution, determine that the name of such person belongs on such list and may certify the same to the Tax Collector, with direction to collect the proper taxes from such person for the current year and, in the case of annual reenactment of the article, for the preceding years, if such person has been liable for such taxes under this subchapter or a reenactment thereof.
(1987 Code, § 114-34) (Ord. 321, passed 2-6-1962; Ord. 16-86, passed 12-22-1986) Penalty, see § 33.999