(a) The collection and payment of Borough real estate taxes may be made in installments. Where the tax is paid in two or more installments, no abatement or discount shall be allowed on said taxes.
(b) Borough real estate taxes paid in installments may be made in not more than four installments.
(1) Borough real estate taxes for calendar year 2004 and thereafter may be paid in not more than four equal installments with the installment payments due on May 16, July 15, September 15, and December 15. Unpaid installments of taxes shall not be considered delinquent if paid on or before the established installment date. When the installment due date falls on a Saturday or Sunday, the tax shall be due the Monday following the 15th due date.
(2) Where Borough real estate taxes are paid in installments and an installment is not paid by the installment due date, a penalty of ten percent shall be added to the installment and collected by the tax collector.
(c) When the installment payment is after December 15 of the current calendar (fiscal) tax year, the following shall apply:
(1) The installment payments due after December 15 on which the tax is levied shall be collected by the Lawrence county Tax Claim Bureau.
(2) Installment payments made to the Borough's elected Real Estate Tax Collector before December 15 of the year in which they are levied shall be collected by the Tax Collector.
(d) Compensation to the Real Estate Tax Collector shall be paid on the same basis and rate on installment payments as is paid for the collection of the same taxes generally.
(e) The elected Real Estate Tax Collector shall be responsible and accountable to the Borough for all such taxes collected by the Tax Collector and the final accounts and records, returns and payments are collected. The Tax collector shall keep a correct account of all monies collected under the authority of the tax collector's duplicate. The Tax Collector shall mark “paid” on each duplicate at the name of each taxable, the amount of tax paid and the date on which payment was made.
(f) (1) The payment of the first installment by the taxpayer on or before the first installment due date shall be conclusive evidence of the intention of the taxpayer to pay the subject tax in installments.
(2) When a taxpayer fails to evidence an intention to pay taxes in installments pursuant to this section, that taxpayer's taxes shall become due and payable and collected pursuant to all the applicable provisions of the Local Tax Collection Law, the Act of May 25, 1945 (P.L. 1050, No. 394) as amended.
(g) On or before the tenth day of each month, the elected local Real Estate Tax Collector shall provide a true, verified statement on a form provided by the Department of Community and Economic Development to the Borough Manager for all taxes collected during the preceding month, giving the name of the taxables, the amount collected from each, the discount granted or penalty collected, if any, and the total amount of taxes received, discounts granted and penalties collected. The Tax Collector's report shall contain all the information provided as set forth in Section 25 of Act 104 of 2000.
(h) When the elected local Real Estate Tax Collector fails to provide the Borough Manager with the reports required as mentioned above, a late filing fee of fifteen dollars ($15.00) per day (excluding Saturdays, Sundays and holidays) after the sixth day that the report is overdue. The maximum fee so assessed shall not exceed two hundred fifty dollars ($250.00) with respect to any periodic report. The Borough Council may waive this late filing fee if they determine that good and reasonable cause existed fore the late filing.
(i) The elected local Real Estate Tax Collector shall pay over to the Borough on a daily basis all revenues received from the prior business day. These funds shall be deposited in the bank designated by the Borough Council prior to 10:00 a.m. each business day. A duplicate bank deposit receipt shall be submitted to the Borough Secretary or designee.
(j) The Tax Collector shall, upon demand of the Borough Manager or Borough Council, exhibit any duplicates in the Tax Collector's possession showing the uncollected taxes as of any date.
(k) By January 15, the Tax Collector shall make a final and complete settlement of all taxes for the prior calendar year with the Borough Council. In the settlement of such taxes, the Tax Collector shall be allowed a credit for the following:
(1) For all taxes collected and paid over;
(2) For all unpaid taxes certified by the Tax Collector to the taxing district for collection as delinquent taxes as authorized by law;
(3) For unpaid taxes resulting from an interim assessment where, as of December 15, taxes remain unpaid and less than four months have elapsed since the date of the tax notice;
(4) For all unpaid taxes upon real property, which real property shall have been returned to the County Commissioners as provided by law;
(5) The Real Estate Tax Collector shall not be responsible for the collection of occupational privilege, per capita or earned income taxes.
(l) All unpaid installments of taxes upon real property shall be certified by the elected Tax Collector to the taxing district, together with a proper description of the property upon which the same is levied, at the time of complete and final settlement. All unpaid installments so certified to the taxing district shall be collected by the elected Tax Collector in accordance with this section and Section 11 of Act 104 of 2000.
(m) Upon final and complete settlement of a tax duplicate, the local elected Tax Collector shall take an oath or affirmation in writing and subscribed by the Tax Collector that he or she has made a true and just return of all taxes collected by him or her. Such oath or affirmation shall be administered by the President of Council who is empowered to make settlement and who shall have the power to administer the same, and it shall be so filed with said President of Council.
(n) Nothing in this section shall prohibit the Borough from cooperating in conducting a simultaneous audit of any Tax Collector serving the taxing districts. The Borough may enter into agreements whereby the designated Certified Public Accountant or Public Accountant may conduct a simultaneous audit on behalf of each taxing district.
(o) The Real Estate Tax Collector shall adhere to the powers and duties of the office and adhere to the restrictions placed by law on the exercise of those powers as outlined in the “Tax Collector's Manual” issued by the Governor's Center for Local Government Services and the Pennsylvania Department of Community and Economic Development.
(p) The Borough shall have the Real Estate Tax Collector's final accounts and records audited annually by an independent Certified Public Accountant.
(Ord. 2349. Passed 4-19-04.)