Chapter 4.12
PROPERTY TAX

Sections:

4.12.010    Property tax Annual levy.

4.12.020    Tax Levy and Collection.

4.12.010 Property tax Annual levy.

The council may annually levy a general property tax for municipal purposes upon all real and personal property within the city. All real property within the city not expressly exempted by borough ordinance shall be subject to annual taxation. The tax shall be used for municipal purposes and for such as are or may be authorized. (Ord. 86 2 §2, 1986: prior code §17 2), (Ord. 05-16 §2,(part), 2005)

4.12.020 Tax Levy and Collection.

(a)    The City Council shall annually determine the rate of levy by ordinance adopted on or before the first Monday in December. The City Council shall present to the borough finance department a statement of the city’s rate of levy.

(b)    The real property tax levied by the city shall be upon the same real property within the city and subject to the same exemptions as provided by real property tax ordinances of the borough, and shall be enforced and collected by the borough in the same manner, and at the same time, and under the same procedures as provided by borough ordinance, resolution and regulation for collection of real property taxes levied by the borough.

(c)    The penalties, interest and costs provided by the borough ordinances for failure to file real property tax returns or pay real property taxes levied by the borough are adopted by reference as the penalties, interest and cost for failure to file real property tax returns or pay property taxes levied by the city.