§ 5.12.180. Personal property tax—Returns—Filing required when.

Every person owning or having an interest in or holding or controlling personal property subject to personal property tax in the borough, shall file a return with the assessor on or before February 15th of each year, said return to be in the form adopted, or altered from time to time by resolution of the assembly. Copies of said form shall be available free of charge from the borough clerk. Every person who during the prior year sold or transferred ownership in personal property subject to personal property tax in the borough shall notify the assessor of the sale or disposition of the property and provide a bill of sale or similar statement including the name and address of the new owners before February 15th. The mayor is authorized to adopt regulations, subject to assembly approval, for the administration and enforcement of this provision.

(Ord. No. 2016-28 , § 10, 8-23-16; Ord. No. 98-46, § 1, 9-15-1998; Ord. No. 98-16, 5-19-98; Ord. No. 97-73, § 5, 1997; Ord. No. 88-34, § 6; Ord. No. 74-55, § 3(part), 1974; KPC, § 25.05.075)

Editor's note

The regulations promulgated by the mayor pursuant to this section and approved by the assembly in Ordinance Number 98-46 are in the KPB Code of Regulations which is on file in the borough clerk's office.