Part 2
Elected Officials
A. Tax Collector
§1-201 Authority.
This Subpart is adopted in conformance with and pursuant to authority granted by §§1006 and 1201 of the Borough Code, 53 P.S. §§46006 and 46201, as amended.
(Ord. 805, 2/4/2013, §1)
§1-202 Purpose.
This Subpart is adopted to promote and protect the health, safety, and welfare of the residents of Selinsgrove Borough by setting the compensation for the Borough Tax Collector at $2.25 per tax bill for real estate taxes and at $1.40 per tax bill for per capita taxes.
(Ord. 805, 2/4/2013, §2)
§1-203 Compensation for Tax Collector.
The Borough shall pay the duly elected Tax Collector for the Borough of Selinsgrove compensation at the following rate per year for each real estate tax bill collected together with the annual fee to close tax books:
|
Year |
Per Bill Collected |
Annual Fee to Close Tax Books |
|
2022 |
$4.25 |
$300 |
|
2023 |
$4.40 |
$325 |
|
2024 |
$4.55 |
$350 |
|
2025 |
$4.70 |
$375 |
From such compensation, the Tax Collector shall pay any and all costs and expenses necessary to bill, collect, remit, and account for such real estate taxes to the Borough. The Borough shall pay for the preparation and printing of the tax bills. At its sole discretion, the Borough may provide the Tax Collector with office space within the Borough municipal building to collect the Borough real estate taxes at such rent as the Tax Collector and the Borough may mutually agree.
(Ord. 805, 2/4/2013, §3; as amended by Ord. 851, 2/1/2021, §3)
§1-204 Reporting and Payment of Taxes.
The duly elected Tax Collector for the Borough of Selinsgrove shall submit all written reports and remit all Borough real estate taxes and per capita taxes collected to the Borough in a timely manner as required by law, shall maintain all payment receipts, bank statements, cancelled checks, and other records regarding the taxes billed and collected and not collected, and shall submit the same for inspection by any and all auditors of the Borough.
(Ord. 805, 2/4/2013, §4)
B. Tax Collector Fees
§1-211 Authority.
This Subpart is adopted in conformance with and pursuant to authority granted by §§1202(1) and 1202(74) of the Borough Code, 53 P.S. §§46202(1) and 46202(74), as amended.
(Ord. 688, 12/4/2000, §1)
§1-212 Purpose.
This Subpart is adopted to promote and protect the health, safety, and welfare of the residents of Selinsgrove Borough by providing fees and charges for services rendered by the Selinsgrove Borough Tax Collector and thereby provide revenue to cover the expenses incurred.
(Ord. 688, 12/4/2000, §2)
§1-213 Adoption of Fee Schedule for Selinsgrove Borough Tax Collector.
1. Returned Check Charge. In the event a check tendered for the payment of Selinsgrove Borough real estate taxes is returned by the bank or other financial institution of the maker of that check due to insufficient funds, a closed account, or any other reason, the maker of said check shall pay the Selinsgrove Borough Tax Collector the full amount of the check not so paid together with any and all charges and/or fees incurred by the Selinsgrove Borough Tax Collector by his or her bank or financial institution in attempting to process that check.
2. Written Certification of Payment Status of Real Estate Taxes. The Selinsgrove Borough Tax Collector is hereby authorized to charge a fee for each written certification of the payment status of Selinsgrove Borough Real Estate Taxes. The fee shall be payable for each parcel of land for which a certification is requested and shall be paid directly to the Selinsgrove Borough Tax Collector.
3. Copies of Tax Notice. The Selinsgrove Borough Tax Collector is hereby authorized to charge a fee for each copy of a tax notice that is provided to any person other than the person who is the record titleholder of the parcel of land in question. A separate fee shall be charged for each tax year requested and shall be paid directly to the Selinsgrove Borough Tax Collector.
4. From time to time, the fees set forth above are subject to change by duly enacted resolution of the Selinsgrove Borough Council which resolutions shall have the same force and effect as if set forth herein at length.
(Ord. 688, 12/4/2000, §3; as amended by Ord. 825, 10/3/2016, §5(B))