[Ord. 1424, 12/15/1981, § 1]
The rate of discount on real property taxes of the Borough of
Phoenixville shall be 2% from the amount on any such tax, provided
that payment of the whole amount thereof shall be made within two
months after the date of the tax notice.
[Ord. 1424, 12/15/1981, § 2]
The rate of penalty on real property taxes of the Borough of
Phoenixville shall be 10% of any such tax or portion thereof not paid
within four months from the date of the tax notice, said penalty to
be added to the real property taxes by the Tax Collector and to be
collected by the Tax Collector.
[Ord. 1424, 12/15/1981, § 4]
This Part shall be effective January 1, 1982, and for all succeeding
years until amended or repealed.
[Added by Ord. No. 2023-2372, 11/14/2023]
Pursuant to Section 7106 of the Municipal Claims and Tax Lien
Act, 53 P.S. § 7106, it is hereby established that the Borough
shall add the following costs to any delinquent real property taxes:
i) reasonable charges, expenses and fees incurred in the collection
of any delinquent real property taxes, including court costs, are
hereby fixed at the actual costs thereof, but not to exceed 5% of
the total amount of the delinquent real property taxes (including
interest and penalties); and ii) reasonable attorneys' fees incurred
in the collection of any delinquent taxes shall be fixed at the actual
cost of said attorneys' fees, however not to exceed 10% of the
total amount of the delinquent real property taxes (including interest
and penalties).
