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Any information gained by the Tax Collector, or any other officer, official, agent or employee of the Township as a result of any returns, investigations, hearings, or verifications, required or authorized by this Part shall be confidential except in accordance with proper judicial order or as otherwise provided by law, and divulgence of any information so gained is hereby declared to be a violation of this Part, which may be punishable by dismissal from office or employment.
(Ord. 91-1, 9/9/1991, § 11.19)
1. The Tax Collector may sue for the recovery of taxes due and unpaid under this Part.
2. If for any reason the tax is not paid when due in each year, interest at the rate of 6% per annum on the amount of said tax, and an additional penalty of 1% per annum of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. where suit is brought for the recovery of any such tax, the person liable therefor, shall, in addition, be liable for the costs of collection and interest and penalties herein imposed.
(Ord. 91-1, 9/9/1991, § 11.20)
Whoever makes any false or untrue statement of his return, or who refuses to permit inspection of the books, records or accounts of any business in his custody or control, when the right to make such inspection by the Tax Collector is requested, and whoever fails or refuses to file a return required by this Part, upon conviction thereof, shall be subject to a criminal fine not to exceed $1,000 per violation plus costs, to a term of imprisonment to the extent allowed by law for the punishment of summary offenses, or to a term of imprisonment for the failure to pay a fine pursuant to the Pennsylvania Rules of Criminal Procedure. A separate offense shall arise for each day or portion thereof in which a violation is found to exist or for each Section of this Code or other ordinance which is found to have been violated.
(Ord. 91-1, 9/9/1991, § 11.21; as amended by Ord. 2005-08, 10/24/2005)
1. Nothing contained in this Part, shall be construed to empower the Township to levy and collect the taxes hereby imposed on any person, or any business, or any portion of any business not within the taxing power of the Township under the Constitution of the United States and the Laws and Constitution of the Commonwealth of Pennsylvania.
2. If the tax, or any portion thereof, imposed upon any person under the provisions of this Part shall be held by any court of competent jurisdiction to be in violation of the Constitution of the United States or of the Commonwealth of Pennsylvania, the decision of the court shall not affect or impair the right to impose the taxes, or the validity of the taxes so imposed upon other persons as herein provided.
3. The provisions of this Part are severable, and, if any of its provisions shall be held illegal, invalid or unconstitutional, the decision of the Court shall not affect or impair any of the remaining provisions of this Part. It is hereby declared to be the intention of the Supervisors of Dover Township that this Part would have been adopted if such illegal, invalid or unconstitutional provision had not been included herein.
(Ord. 91-1, 9/9/1991, § 11.22)
Part 6
Tax Certification
Tax Certification
The Board of Supervisors finds that the efficient and orderly transfer of real estate within Dover Township requires that the purchasers of real estate or their representa tives be able to determine the status of real estate tax payments on property within the Township.
(Ord. 92-1, 1/13/1992, § 1)
The duly elected or appointed Tax Collector of Dover Township from time to time serving is designated as the Township official authorized to issue in the form of a certification the status of real estate tax payments on all real estate within Dover Township.
(Ord. 92-1, 1/13/1992, § 2)
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