[Adopted 2-7-1977 by Ord. No. 57]
[Amended 4-3-2006 by Ord. No. 165]
It is hereby enacted and ordained, pursuant
to the provisions of the Act of May 25, 1945, P.L. 1050, as amended
by Act 126 of 1976,[1] that from and after January 1, 1977, all taxpayers subject
to payment of taxes levied and assessed by the Supervisors of New
Garden Township shall be entitled to a discount of 2% from the amount
of any such tax or taxes upon the payment of the whole amount thereof
within two months of the date of such tax notice, and all taxpayers
who shall fail to make payment of any such taxes charged against them
for four months after the date of such tax notice shall be charged
a penalty of 10%, which penalty shall be added by the Tax Collector
and collected by him.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
[Added 4-3-2006 by Ord. No. 165]
A.
Where a taxpayer has not paid taxes on real estate
within four months after the date of the tax notice and the Tax Collector
has reason to believe that the taxpayer is 60 years of age or older,
the Tax Collector shall send by first class mail the following notice
in large print form with eighteen-point or larger text to the taxpayer:
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"YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON
TIME AND A PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF THE PROPERTY
FOR WHICH THE TAXES HAVE NOT BEEN PAID IS YOUR PRIMARY RESIDENCE AND
IF YOU ARE 60 YEARS OF AGE OR OLDER, CONTACT THE AREA AGENCY ON AGING
(TELEPHONE NUMBER) FOR POSSIBLE ASSISTANCE."
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