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PUBLIC NOTICE

NOTICE is hereby given that the supervisors of Todd Township, Fulton County, Pa., hereby give notice that they shall vote on the enactment of the following Local Services Tax Ordinance at their regularly scheduled meeting on November 1, 2018, at 6 pm., at the township building located at 2998 East Dutch Corner Road, McConnellsburg, PA 17233. The local services tax is projected to raise $25,000 in total annual revenue. he proposed Ordinance is as follows:

ORDINANCE NO.

__________ of 2018

AN ORDINANCE BY THE BOARD OF SUPERVISORS OF TODD TOWNSHIP, FULTON COUNTY, PENNSYLVANIA, ASSESSING A FLAT RATE LOCAL SERVICES TAX ON THE INDIVIDUALS WORKING WITHIN THE TOWNSHIP

Section 1. Name. The name of this ordinance shall be the “Todd Township Local Services Tax Ordinance.”

Section 2. Authority for Tax. This section has been adopted and enacted by virtue of the authority vested in the Township of Todd under Act No. 511 of the General Assembly of the Commonwealth of Pennsylvania, approved December 31, 1965, P.L. 1257, as amended, 53 P.S. ยง6907 (Supplement), and known as the “Local Tax Enabling Act”

Section 3. Purpose. The purpose of this article is to provide revenue for fire and emergency services; road construction and maintenance; the reduction of property taxes; and such other purposes as may be specified for such tax from time to time by the laws of the Commonwealth of Pennsylvania.

Section 4. Definitions. The following words and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context or language clearly indicates or requires a different meaning:

“Collector.” The person, public employee or private agency designated by the political subdivision to collect and administer the tax herein imposed.

“DCED.” The Department of Community and Economic Development of the Commonwealth of Pennsylvania.

“Earned Income.” Compensation, as determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the "Tax Reform Code of 1971,"[1] and regulations in 61 Pa. Code Part I, Subpart B, Article V[2] relating to personal income tax), not including, however, wages or compensation paid to individuals on active military service. Employee business expenses are allowable deductions as determined under Article III of the Tax Reform Code of 1971. Any housing allowance provided to a member of the clergy shall not be taxable as earned income.

“Employer.” An individual, partnership, sole proprietorship, association, limited liability corporation, limited liability partnership, corporation, governmental body, agency or other entity employing one or more persons on a salary, wage, commission or other compensation basis, including a selfemployed person.

“He, his or him.” Indicates the singular and plural number, as well as male, female and neuter genders.

“Individual.” Any person, male or female, engaged in any occupation, trade or profession within the corporate limits of the political subdivision.

“Net profits.” he net income from the operation of a business, profession or other activity (except from corporations), determined under Section 303 of the Act of March 4, 1971 (P.L. 6, No. 2), known as the “Tax Reform Code of 1971,” and regulations in 61 Pa. Code Part I, Subpart B, Article V[3] (relating to personal income tax). The term does not include income which is not paid for services provided and which is in the nature of earnings from an investment. For taxpayers engaged in the business, profession or activity of farming the term shall not include:

(a) Any interest generated from monetary accounts or investment instrument of the farming business;

(b) Any gain on the sale of farming machinery;

(c) Any gain on the sale of livestock held twelve months or more for draft, breeding or dairy purposes; and

(d) Any gain on the sale of other capital assets of the farm.

“Occupation.” Any trade, profession, business or undertaking of any type, kind or character, including services, domestic or other, earned on or performed within the corporate limits of the political subdivision for which compensation is charged or received whether by means of salary, wages, commission or fees for services rendered.

“Political Subdivision.” The area within the corporate limits of the Township of Todd.

“Reserve Component of the Armed Forces.” The United States Army Reserve, United States Navy Reserve, United States Marine Corps Reserve, United States Coast Guard Reserve, United States Air Force Reserve, the Pennsylvania Army National Guard or the Pennsylvania Air National Guard.

“Tax.” The local services tax at the rate fixed in Section 4 of this ordinance.

“Tax Year.” The period from January 1 until December 31 in any year; a calendar year.

Section 5. Levy of Tax. The Township of Todd hereby levies and imposes on every individual engaging in an occupation within the jurisdictional limits of the Township of Todd a tax in the amount of $52 per annum, beginning the first day of January 2019, and continuing on a calendar basis annually thereafter, until modified or repealed by subsequent ordinance.

Section 6. Tax in Addition to All Other Taxes. This tax shall be in addition to all other property, per capita, residence and other taxes levied by the Township of Todd.

Section 7. Exemptions. The following individuals or classes of individuals shall be exempt from the local services tax:

( a) Any person who served in any war or armed conflict in which the United States was engaged and is honorably discharged or released under honorable circumstances from active service if, as a result of military service, the person is blind, paraplegic or a double or quadruple amputee or has a service-connected disability declared by the United States Veterans’ Administration, or its successor, to be a one-hundred-percent permanent disability.

( b) Any person who serves as a member of a reserve component of the armed forces and is called to active duty at any time during the taxable year, excepting the person's annual active duty for training.

(c) Any individual subject to this tax who derives less than $12,000 in total earned income and net profits per year from all occupations engaged in within the boundaries of the Township of Todd, Fulton County, Pennsylvania, shall be exempt from the local services tax established by this article.

(d) Procedure to claim exemption.

(1) Any person seeking to claim an exemption to the Local Services tax under Sections 7(a) or (b) above may annually file an exemption certificate with the Township affirming that the individual meets the qualifications listed under Sections 7(a) or (b) above. The certificate shall be accompanied by valid proof, acceptable to the Township, that the requirements are met.

(2) A person seeking to claim an exemption from the local services tax under Section 7(c) above may annually file an exemption certificate with the Township and with the individual's employer affirming that the individual reasonably expects to receive earned income and net profits from all sources within the Township of less than $12,000 in the calendar year for which the exemption certificate is filed.

(3) Required information for the exemption certificates. All exemption certificates submitted to an employer and the Township shall have attached to it a copy of all of the employee's last pay stub(s) or W-2 forms from employment within the Township for the year prior to the fiscal year for which the employee is requesting to be exempt from the local services tax.

Section 8. Duties of Employers.

(a) Each employer within the political subdivision, as well as those employers situated outside the political subdivision but who engage in business within the political subdivision, is hereby charged with the duty of collecting the tax from each of his employees engaged by him or performing for him within the political subdivision and making a return and payment thereof to the Collector. Further, each employer is hereby authorized to deduct this tax for each employee in his employ, whether said employee is paid by salary, wage or commission and whether or not all such services are performed within the political subdivision.

(b) A person subject to the tax shall be assessed by the employer a pro rata share of the tax for each payroll period in which the person is engaging in an occupation. The pro rata share of the tax assessed on the person for a payroll period shall be determined by dividing the rate of the tax levied for the calendar year by the number of payroll periods established by the employer for the calendar year. For purposes of determining the pro rata share, an employer shall round down the amount of the tax collected each payroll period to the nearest 1/100 of a dollar. Collection of the tax shall be made on a payroll-period basis for each payroll period in which the person is engaging in an occupation, except as provided in Subsection (d) of this section. For purposes of this subsection, "combined rate" shall mean the aggregate annual rate of the tax levied by the school district and the municipality.

(c) No person shall be subject to the payment of the local services tax by more than one political subdivision during each payroll period.

(d) In the case of concurrent employment, an employer shall refrain from withholding the tax if the employee provides a recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of the tax withheld and a statement from the employee that the pay statement is from the employee's principal employer, and the employee will notify other employers of a change in principal place of employment within two weeks of its occurrence. The employee's statement shall be provided on the form approved by DCED.

(e) The tax shall be no more than $52 on each person for each calendar year, irrespective of the number of political subdivisions within which a person may be employed. The political subdivision shall provide a taxpayer a receipt of payment upon request by the taxpayer.

(f) No employer shall be held liable for failure to withhold the tax or for the payment of the withheld tax money to the political subdivision if the failure to withhold taxes arises from incorrect information submitted by the employee as to the employee's place or places of employment, the employee's principal office or where the employee is principally employed. Further, an employer shall not be liable for payment of the local services tax in an amount exceeding the amount withheld by the employer if the employer complies with the provisions of Subsection (b) of this ordinance and this section and remits the amount so withheld in accordance with this article.

(g) Employers shall be required to remit the local services taxes 30 days after the end of each quarter of a calendar year.

Section 9. Filing of Returns. Each employer shall prepare and file a return showing a computation of the tax on forms to be supplied to the employer by the Collector. If an employer fails to file the return and pay the tax, whether or not the employer makes collection thereof from the salary, wages or commissions paid by him to an employee, except as provided hereafter in this article, the employer shall be responsible for the payment of the tax in full as though the tax had been originally levied against the employer.

Section 10. Dates for Determining Tax Liability and Payment. Each employer shall use employment records from the first day of January of each year for determining the number of employees from whom said tax shall be deducted and paid over to the agent for collection of the same designated by the Board of Supervisors of the Township of Todd. The local services tax shall be applicable to employment in the period beginning January 1 of the current year and ending December 31 of the current year. Taxes imposed for the first time shall become effective from January 1 of the year and shall continue in force on a calendar year. Supplemental reports shall be made by each employer with the quarterly tax payments due on or before July 31, October 31 and January 31 of each year for changes in employees as reflected upon his employment records from April 1 to June 30, July 1 to September 30 and October 1 to December 31.

Section 11. Self- Employed Individuals. All selfemployed individuals who perform services of any type or kind or engage in any occupation or profession within the Township of Todd shall be required to comply with this article and pay the tax to the agent for collection of the same designated by the Board of Supervisors on a quarterly basis on or before April 30, July 31, October 31, and January 31 of each year, or as soon thereafter as he engages in an occupation.

Section 12. Individuals Engaged in More Than One Occupation or Employed in More Than One Political Subdivision.

(a) Each individual who shall have more than one occupation within the Township of Todd shall be subject to the payment of this tax on his principal occupation, and his principal employer shall deduct this tax and deliver to him evidence of deduction on a recent pay stub or the equivalent of a pay stub, which shall be evidence of the deduction having been made and, when presented to any other employer, shall be authority for such employer not to deduct this tax from the employee's wages but shall, nevertheless, require the employer to include such employee on his return of taxes and shall require the employer to set forth his name and address and the name and account number of the employer who deducted this tax.

(b) In the event that a person is engaged in more than one occupation, or an occupation which requires his working in more than one political subdivision during the calendar year, and thereby subjects the employee to the possibility of payment of multiple local services taxes, the priority of claim to collect such tax shall be in the following order: first, the political subdivision in which a person maintains his principal office or is principally employed; second, the political subdivision in which the person resides and works, if such a tax is levied by that political subdivision; and third, the political subdivision in which a person is employed and which imposes the tax nearest in miles to the person's home. The place of employment shall be determined as of the day the taxpayer first becomes subject to the tax during the calendar year. It is the intent of this provision that no person shall pay more than $52 in local services taxes in any calendar year, irrespective of the number of political subdivisions within which such person may be employed within any given calendar year. In case of dispute, a tax receipt of the taxing authority for a disputed calendar year, declaring that the taxpayer has made prior payment, shall constitute prima facie certification of payment to all other political subdivisions.

(c) In the case of concurrent employment, an employer shall refrain from withholding the local services tax if the employee provides a recent pay statement from a principal employer that includes the name of the employer, the length of the payroll period and the amount of the local services tax withheld, and a statement from the employee that the pay statement is from the employee's principal employer and the employee will notify other employers of a change in principal place of employment within two weeks of its occurrence on uniform forms developed by the Pennsylvania Department of Community and Economic Development.

Section 13. Nonresidents Subject to Tax. All employers and self-employed individuals residing or having their place of business outside the Township of Todd but who perform services of any type or kind, or engage in any occupation or profession, within the Township do, by virtue thereof, agree to be bound by and subject themselves to the provisions, penalties and regulations promulgated under this article with the same force and effect as though they were residents of the Township of Todd. Further, any individual engaged in an occupation within the Township of Todd who is an employee of a nonresident employer may, for the purpose of this article, be considered a self- employed person, and in the event that this tax is not paid, the Township of Todd shall have the option of proceeding against either the employer or the employee for the collection of this tax as hereinafter provided.

Section 14. Administration of Tax.

(a) It shall be the duty of the Collector to accept and receive payments of this tax and keep a record thereof showing the amount received by him from each employer or self-employed person, together with the date the tax was received. It shall be the duty of the Collector to accept and keep a record of the information submitted by employers relating to the number of employees subject to the tax, the number of employees exempt from the tax, the employee exemption certificates and refunds of the tax paid to individuals and employers.

( b) The Collector is hereby charged with the administration and enforcement of this article and is hereby charged and empowered, subject to municipal approval, to prescribe, adopt and promulgate rules and regulations relating to any matter pertaining to the administration and enforcement of this article, including provisions for the examination of payroll records of any employer subject to this article, the examination and correction of any return made in compliance with this article and any payment alleged or found to be incorrect or as to which overpayment is claimed or found to have occurred. Any individual aggrieved by any determination of the Collector may appeal such determination by petition to the Court of Common Pleas of Fulton County.

(c) The Collector is hereby authorized to examine the books and payroll records of any employer in order to verify the accuracy of any return made by an employer or, if no return was made, to ascertain the tax due. Each employer is hereby directed and required to give the Collector the means, facilities and opportunity for such examination.

Section 15. Enforcement. In the event that any tax under this article remains due or unpaid 30 days after the due dates above set forth, the agent for the collection of the tax may sue for the recovery of any such tax due or unpaid under this article, together with interest and penalty. If for any reason the tax is not paid when due, interest at the rate of 1 1/2% per month on the amount of said tax shall be calculated beginning with the due date of said tax, until paid, and a penalty of 10% shall be added to the flat rate of said tax for nonpayment thereof. Suit may be brought for the recovery of this tax, and where suit is brought, the individual liable for the payment of the tax shall, in addition, be responsible and liable for the costs of collection.

Section 16. Violations and Penalties. Whoever makes any false or untrue statement on any return of taxes required by this article; whoever refuses inspection of his books, records or accounts in his custody and control setting forth the number of employees to this tax who are in his employment; whoever fails or refuses to file any return required by this article; or whoever fails or refuses to pay any tax required by this article shall, upon conviction before any District Justice, be sentenced to pay a fine of not more than $600 for each offense, plus costs. It is further provided that the action to enforce the fine and penalty herein provided may be instituted against any person in charge of the business of any employer who has failed or refused to file a return required by this article. It is further provided that, upon judgment against any person by summary conviction, or by proceedings by summons on default of the payment of the fine or penalty imposed and the costs, the defendant may be sentenced and committed to the county prison for a period not exceeding 30 days.

Section 17. Severability. If any sentence, clause or Section of this Ordinance is for any reason declared by a court of competent jurisdiction to be unconstitutional, illegal, or invalid, such unconstitutionality, illegality, or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses or Sections or parts of this Ordinance. It is hereby declared as the intent of the Board that this Ordinance would have been adopted had such unconstitutional, illegal, invalid sentence, clause, Section or part thereof not been included therein.

Section 18. Effective Date. This Ordinance and the tax imposed hereby shall be effective as of the 1st day of January, 2019.

ORDAINED AND ENACTED as an Ordinance this ___ day of __________, 2018.

Todd Township Supervisors Paul T. Schemel, Esquire Dick, Stein, Schemel, Wine & Frey, LLP 119 North Second Street McConnellsburg, Pa. 17233 10-11-3t

REQUEST FOR CHANGE
IN ZONING FROM
R-1 TO C-1

The McConnellsburg Borough Council has received a request to change the zoning on a lot located on East Maple Street from R-1 to C-1. This is a change from residential to commercial. The request for this change is to install storage buildings on this lot.

Anyone who wishes to speak for or against this change should attend the next borough council meeting on November 7, 2018, at 7:30 p.m., at the borough meeting room at 112 Lincoln Way East, McConnellsburg, PA 17233.

Jack D. Fields
Borough Secretary
10-11-2t

NOTICE

Contents of Storage Unit #44 will be sold to satisfy owner’s lien.

The Barn Storage
717-485-4711
10-4-3x

NOTICE

The Bedford County Commissioners hereby provide notice that a public meeting will be held on November 1, 2018, at 7 p.m., in East Providence Township Firehall, 174 Municipal Road, Breezewood, to review a draft of “The Old PA Pike Master Plan Update.” The project involves the proposed rehabilitation of 8.5 miles of abandoned Pennsylvania Turnpike, including two highway tunnels, in Bedford and Fulton counties. The property will be used as a recreational trail upon rehabilitation and will be administered by the Bedford Fulton Joint Recreation Authority. Written comments will be accepted at the office of the Bedford County Commissioners, 200 S. Juliana Street, Bedford, PA 15522 until November 8.

The Old PA Pike Master Plan Update may be viewed on the Bedford County website at: https://www.bedfordcountypa.org/document_ cen ter/Commissioners/TOPP or at the office of the Commissioners.

10-11-2t

NOTICE

Notice is hereby given that the Fulton County Tax Claim Bureau has filed a return with regard to the Upset Sale of real estate held September 24, 2018, and the same has been presented to the Court of Common Pleas of Fulton County on October 16, 2018. The properties sold at the Upset Sale are as follows:

Property of Linda Kay McFadden, being one acre, (Parcel No. 01-02-004B.-000), situate in Ayr Township, Fulton County, Pa., which was sold to Edgar E. Keefer Jr.

Property of Linda K. Mc- Fadden, being a 14x67 mobile home (Parcel No. 01-02- 011DT-000), situate in Ayr Township, Fulton County, Pa., was sold to Edgar E. Keefer Jr.

Objections or exceptions may be filed by any owner or lien creditor within sixty (60) days after the publication of this notice. Otherwise the return will be confirmed absolute by the court.

Fulton County
Tax Claim Bureau
Monica K. Seville,
Director
Stanley J. Kerlin,
Esquire, Solicitor
10-18-1t

SHERIFF’S SALE
November 1, 2018

By virtue of certain writs of execution out of the Court of Common Pleas of Fulton County, Pa., and to me directed, I will expose at public sale by public venue or outcry in the hallway of the Fulton County Courthouse, McConnellsburg, Pa., November 1, 2018 at 10 a.m., on the above date, the hereinafter mentioned real estate. All parties in interest and claimants are hereby notified that a schedule of distribution will be filed by the sheriff on November 12, 2018 and that distribution will be made in accordance with said schedule unless exceptions are filed thereto within ten (10) days thereafter.

Sale #1
#132-2018-C
M&T Bank
V.
Robert C. and
Kaseena M. Hoover

All the following real estate, together with improvements thereon erected, situated in Bethel Township, Fulton County, Pa. Being known as 2466 Stoneybreak Road, Warfordsburg, PA 17267. Being recorded in Deed Book 0418 Page 0234. Tax Parcel #03-02-021D.-000

Sale #2
#111-2018-C
Pennymac Loan Servicing LLC
V.
Benjamin Zeger

All the following real estate, together with improvements thereon erected, situated in Ayr Township, Fulton County, Pa. Being known as 132 Pyle Drive, Mc- Connellsburg, PA 17233. Being recorded in Deed Book 0609 Page 0334. Tax Parcel #01-15-013..-000

Sale #3
#74-2017-C & #199-2014-C
Deutsche Bank National
Trust Company & Pontus
Investment Portfolio III
V.
Mark D. Grove

All the following real estate, together with improvements thereon erected, situated in Wells Township, Fulton County, Pa. Being known as 4241 Wells Valley Road, Waterfall, PA 16689. Being recorded in Deed Book 351 Page 0306. Tax Parcel #12-10-017..-000

Sale #4
#311-2017-C
Broad Street Funding
Trust I
V.
Unknown Heirs of
Ellen E. Crouse

All the following real es- tate, together with improvements thereon erected, situated in the Borough of Mc- Connellsburg, Fulton County, Pa. Being known as 205 South Seventh Street, Mc- Connellsburg, PA 17233. Being recorded in Deed Book 0241 Page 0598. Tax Parcel #07-01-003..-000

TERMS

As soon as the property is knocked down to the purchaser, 10 percent of the purchase price or 10 percent of all costs, whichever may be higher, shall be delivered to the sheriff. If the 10 percent payment is not made as requested, the sheriff will direct the auctioneer to resell the property. The balance due shall be paid no later than November 12, 2018, at 4 p.m. Prevailing time. Otherwise, all money previously paid will be forfeited and the property will be resold December 13th, 2018 at 10:00 a.m. Prevailing time in the hallway of the Fulton County Courthouse, McConnellsburg, Fulton County, PA., at which time the full purchase price or all costs whichever may be higher shall be paid in full.

All sheriff’s sales can also be viewed online at www.co.fulton.pa.us

Keith B. Stains, Sheriff
Fulton County, Pa.
10-11-3x

NOTICE

The Fulton County Board of Elections will have a test run for the ES&S M100 Ballot Tabulating Equipment prior to the General Election on Wednesday, October 17, 2018, at 9 a.m., as required by law incompliance with PS 25-3031.14(a) in the Elections Office at 116 West Market Street, Mc- Connellsburg, Pa. For more information, please contact:

Karen M. Hann-McFadden Director of Elections &
Voter Registration
Phone: 717-485-6872
10-18-1t

EXECUTRICES’ NOTICE

Estate of Elwood Gallagher a.k.a. Elwood G. Gallagher.

Letters testamentary on the above estate having been granted to the undersigned, all persons indebted to said estate are requested to make payment and those having claims are required to present same, duly authenticated, without delay.

Star Ann Gallagher and
Amy Jo Gallagher
181 Grist Mill Road
Burnt Cabins, PA 17215
Executrices
Stanley J. Kerlin, Esquire
204 North Second
Street
McConnellsburg, PA
17233
10-18-3x

EXECUTRICES’ NOTICE

Notice is hereby given that letters testamentary on the estate of Dorothy A. Knepper, late of Dublin Township, Fulton County, Pa., have been granted to the undersigned, and they request all persons having claims against said estate to make known the same to Patience Knepper, 699 Huston Hill Road, Hustontown, PA 17229, and Sherri Appleby, 263 Corner Road, Big Cove Tannery, PA 17212, or their attorney, and all persons indebted to said decedent to make payment to them without delay.

Patience Knepper,
Executrix
Sherri Appleby,
Executrix
Dick, Stein, Schemel,
Wine & Frey, LLP
J. Edgar Wine, Esquire
119 North Second Street
McConnellsburg, PA 17233
10-18-3t

REGISTER OF WILLS
AND CLERK OF
ORPHANS’ COURT
NOTICE

The following accountants have filed their executor’s accounts and proposed schedules of distribution in the office of the Register of Wills and Clerk of Orphans’ Court in McConnellsburg, Fulton County, Pa., and the same will be presented to the orphans’ court for the county of Fulton and state of Pennsylvania on November 6, 2018:

CORNELISON: First and final account of William C. Cornelison and Joyce A. Murphy, executors of the estate of Edgar E. Cornelison, late of Bethel Township, Fulton County, Pa.,d deceased.

SIPES: First and final account of Diane K. Sipes, executrix of the estate of Larry R. Sipes, late of Todd Township, Fulton County, Pa., deceased.

CRUM: Second and final account of Earl R. Sipes, administrator D.B.N.C.T.A. of the estate of Lillian L. Crum, late of Licking Creek Township, Fulton County, Pa., deceased.

Patty Suders Fix
Register of Wills and
Clerk of the
Orphans’ Court
10-18-1t*

FICTITIOUS NAME

An application for registration of the fictitious name Nate’s Light Iron Hobbies, 722 Lions Park Drive, Mc- Connellsburg, PA 17233 has been filed in the Department of State at Harrisburg, PA, File Date 8/28/2018 pursuant to the Fictitious Names Act, Act 1982-295.

The name and address of the person who is a party to the registration is Nathan Kline, 722 Lions Park Drive, McConnellsburg, PA 17233.

10-18-1t

NOTICE

The proposed budget for 2019 has been prepared with no increase in taxes. Public inspection is available at the Bethel Township office on Tuesdays and Wedesdays 9 a.m. to 2 p.m., or by appoinmtment by calling 717-294- 6583.

Final adoption of the budget will be at 7 p.m., December 3.

Kelly Peck, Sec.
Bethel Township,
Fulton County
10-18-1t

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