Ordinance # 074-3
Levy Per Capita Tax
for 1974 Over Age 21
Whereas, by Ordinance duly adopted on the 3rd day of January 1967, the Borough of Bolivar levied a $2.50 Per Capita Tax for general Borough purposes levied and assessed under the authority of the Act of Assembly approved December 31, 1965, being Act No. 511 known as the Local Tax Enabling Act and its supplements and amendments on all residents and taxpayers of said Bolivar borough twenty-one (21) years of age and over, and
Whereas, by various and sundry acts of the Legislature of the Commonwealth of Pennsylvania all persons eighteen (18) years of age and over, have been declared to be taxable under the laws of the Commonwealth and
Whereas, the Bolivar Borough Council desires to lower the age limit, making all persons 18 years of age and over subject to said tax and to increase said tax to $10.00 Per Capita.
Now therefore, be it Resolved by the Bolivar Borough Council that Section 1 of the aforesaid Ordinance be amended to read as follows.
Section 1. That a Per Capita Borough tax of $10.00 is hereby levied and assessed for the calendar year of 1974 upon all residents of the Borough of Bolivar over 18 years of age, which tax shall be in addition to all other taxes levied and assessed by the Borough of Bolivar, over 18 years of age.
Now therefore, be it resolved by the Bolivar Borough Council that Section 2 of the aforesaid Ordinance be amended to read as follows:
Section 2. That provisions of Ordinance No 67-2 and this Ordinance shall remain and continue in effect and there is hereby assesses and levied a Per Capita tax of $10.00 for each calendar year subsequent to the calendar year 1974, upon all residents of Bolivar Borough over 18 years of age, which tax shall be in addition to all other taxes and assessed by the Bolivar Borough.
Now therefore, be it resolved by the Bolivar Borough Council that Section 7 of the foresaid Ordinance be amended to read as follows:
Section 7. In the event after the passage of this tax ordinance the tax collector shall at any time find within Bolivar Borough, any resident over the age of 18 years whose name does not appear on the tax duplicate, he shall report the same to the assessor, who shall thereupon certify said name or names to Bolivar Borough which shall then certify the names or manes to the tax collector who shall add said names or names and the assessment of this tax against said person, to the duplicate of Bolivar Borough.
This Ordinance shall become effective April 1 1974
Ordained and enacted in Council this 1st day April 1974
J. C. Conrad
Approved this 1st day of April A.D. 1974
Edger R. Dell
Original Ordinance in ordinance book page 182 and 183