Borough of Downingtown, PA
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2023-03-01
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Part II: General Legislation
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Chapter 264 Taxation
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Article IV Delinquent Tax Payments
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Appeals, Board of Administrative
- Ch 15 Citizen Advisory Committees
- Ch 16 Civil Service Commission
- Ch 24 Fire Department
- Ch 28 Firemen's Relief Association
- Ch 30 Fiscal Management
- Ch 32 Funds
- Ch 36 (Reserved)
- Ch 39 Historic Commission
- Ch 40 Human Relations Committee
- Ch 43 Intermunicipal Agreements
- Ch 52 Officers and Employees
- Ch 53 Parks and Recreation Commission
- Ch 57 Pensions and Other Benefits
- Ch 61 Planning Commission
- Ch 65 Police Department
- Ch 69 (Reserved)
- Ch 71 Regional Authority
- Ch 76 Salaries and Compensation
- Ch 80 Shade Tree Commission
- Ch 86 Water Authority
- Part II: General Legislation
- Ch 94 Alarms, Automatic Protection
- Ch 97 Alcoholic Beverages
- Ch 109 (Reserved)
- Ch 113 (Reserved)
- Ch 114 Neighborhood Blight Protection
- Ch 118 Checks, Returned
- Ch 119 (Reserved)
- Ch 120 Construction Codes, Uniform
- Ch 121 Contractors, Licensing of
- Ch 123 Curfew
- Ch 127 Disease Control
- Ch 131 Dogs and Other Animals
- Ch 133 Dumpsters and Storage Pods
- Ch 139 Fees
- Ch 143 Firearms
- Ch 146 Fire Prevention
- Ch 148 Fireworks
- Ch 150 Floodplain Management
- Ch 152 (Reserved)
- Ch 156 (Reserved)
- Ch 160 Handbills and Posters
- Ch 164 (Reserved)
- Ch 173 Mass Gatherings
- Ch 175 (Reserved)
- Ch 179 All-Terrain Vehicles and Dirt Bikes
- Ch 181 Mobile Home Parks
- Ch 181A Municipal Claims and Liens
- Ch 182 Noise
- Ch 183 No-Parking Zones
- Ch 187 Nuisances
- Ch 195 Parades
- Ch 199 Parking, Residential Permit
- Ch 203 Parks and Playgrounds
- Ch 207 Peace and Good Order
- Ch 211 Peddling and Soliciting
- Ch 215 (Reserved)
- Ch 219 Poles, Utility
- Ch 222 Property Maintenance and Housing Standards
- Ch 223 Residential Certificates of Compliance
- Ch 230 (Reserved)
- Ch 235 Sewers
- Ch 239 Shopping Carts
- Ch 243 Solid Waste Collection and Recycling
- Ch 245 Storm Sewer System
- Ch 246 Stormwater Management
- Ch 247 Street Address Numbers
- Ch 249 Streets and Sidewalks
- Ch 256 Subdivision of Land
- Ch 260 (Reserved)
- Ch 264 Taxation
- Ch 264 Art IV Delinquent Tax Payments
- § 264-36 Penalty imposed.
- § 264-37 Penalty to be part of tax due.
- Ch 270 Trees
- Ch 274 Vehicles and Traffic
- Ch 277 (Reserved)
- Ch 281 Water
- Ch 287 Zoning
- Appendix
- Ch A291 Cable Television Franchise
- Ch A292 Ordained Streets
- Ch A293 Boot Road Landscape Criteria
- Disposition List
- Ch DL Disposition List
[Adopted 3-16-1988 by Ord. No. 88-5]
A penalty of 10% shall be added to the face
amount of all real estate taxes not paid within four months after
the date of the tax notice. The date of tax notice, as stipulated
in Section 10 of the Local Tax Collection Law,[1] has been interpreted to mean the date the notice is mailed
to the taxpayer, not the date printed on the notice.
[1]
Editor's Note: See 72 P.S. § 5511.10.
The penalty added to the tax after four months
becomes part of the tax due and is included in the base on which all
other delinquent interest and penalties are calculated.[1]
[1]
Editor's Note: Former Art. V, LERTA, adopted 10-4-2017 by
Ord. No. 2017-08, which immediately followed, expired October 2022.
