Part 4
Fire Hydrant Tax

§24-401 Title.

This Part shall be known and may be cited as the “Wolf Township Fire Hydrant Tax Ordinance of 1973.”

(Ord. 01-10-08, 10/8/2001, §1)

§24-402 Definitions.

Owner - any natural person, association, partnership, firm or corporation owning land or any interest in land within the Township.

Township - Wolf Township, Lycoming County, Pennsylvania.

Supervisors - the Board of Supervisors of Wolf Township.

Tax Collector - the duly elected or appointed tax collector for Wolf Township.

(Ord.01-10-08, 10/8/2001, §2)

§24-403 Assessment.

The Supervisors shall annually assess, or cause to be assessed, the cost and expense of the acquisition of a water system and for the maintenance of fire hydrants by an equal assessment on all property, whether or not exempt from taxation under the existing law, abutting upon the highways, streets, roads and alleys or portions thereof, and upon property within 600 feet of any fire hydrant in the district benefitted thereby, based upon the assessment for County purposes.

(Ord.01-10-08, 10/8/2001, §3)

§24-404 Tax Rate.

The tax and assessment shall be levied and assessed at a rate to be established by resolution of the Supervisors upon the benefitted property, such assessment to be based upon the last adjusted valuation assessment for County tax purposes.

(Ord.01-10-08, 10/8/2001, §4)

§24-405 Land Excluded.

No such assessment shall be levied against any farm land or land used as an aviation field or against other property not benefitted thereby. Vacant lots between structures whether tilled or untilled, shall not be deemed to be farm lands.

(Ord.01-10-08, 10/8/2001, §5)

§24-406 Notice of Assessments.

All assessments for fire hydrant protection shall be filed with the Township tax collector who shall give written or printed notice that the assessments are due and payable within 30 days, stating the due date to each party assessed, either by service on the owner of the property or by mailing such notice to the owner at his last known post office address.

(Ord.01-10-08, 10/8/2001, §6; as amended by Ord. 2004-1, 3/8/2004)

§24-407 Collection of Assessments.

If any assessment remains unpaid at the expiration of 90 days, or a longer time to be fixed by the Supervisors, it shall be placed in the hands of the Township Solicitor for collection. The Township Solicitor shall collect the same, together with attorneys fees and expenses in accordance with §§1-401 – 1-402 and interest from the date such assessments were due, by a municipal claim filed against the property of the delinquent owner in like manner as municipal claims are by law filed and collected. Where an owner has two or more lots against which there is an assessment for the same year all such lots may be included in one claim.

(Ord.01-10-08, 10/8/2001, §7)

§24-408 Tax Collector Commission.

The tax collector shall be entitled to the same commission for the collection of such assessment as he is entitled to by law for the collection of the Township real estate tax.

(Ord.01-10-08, 10/8/2001, §8)

§24-409 Separate Account.

All assessments for fire protection when collected by the tax collector shall be paid over to the Township Treasurer who shall keep the same in a separate account and shall pay the same out only upon orders signed by the chairman of the supervisors, attested to by the Township Secretary. The Township tax collector and the Township Treasurer shall make a report to the auditors of the Township annually.

(Ord.01-10-08, 10/8/2001, §9)