Township of Lower Salford, PA
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2023-11-01
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Part II: General Legislation
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Chapter 147 Taxation
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Article IV Penalty on Delinquent Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Appeals, Board of
- Ch 6 Authorities, Municipal
- Ch 12 Fire Department
- Ch 20 Local Government Investment Trust
- Ch 25 Officers and Employees
- Ch 29 Pension Funds
- Ch 31 Planning Commission
- Ch 32 Indian Valley Regional Planning Commission
- Ch 33 Police Assistance, Intermunicipal
- Ch 38 Salaries and Compensation
- Ch 43 Water Authority
- Part II: General Legislation
- Ch 50 Alarms
- Ch 58 Building Construction
- Ch 60 Fire Code
- Ch 62 Burning, Outdoor
- Ch 80 Explosives and Blasting
- Ch 84 Fees
- Ch 88 (Reserved)
- Ch 89 (Reserved)
- Ch 91 (Reserved)
- Ch 95 Garbage, Rubbish and Refuse
- Ch 97 Hazardous Substances
- Ch 99 (Reserved)
- Ch 100 House and Building Numbers
- Ch 102 Hunting
- Ch 104 Insurance
- Ch 107 Loitering
- Ch 110 (Reserved)
- Ch 112 Nuisances
- Ch 115 One- and Two-Family Dwellings
- Ch 117 Parks
- Ch 121 Peddling and Soliciting
- Ch 122 Pets and Other Animals
- Ch 123 Property Maintenance
- Ch 125 Recording Devices
- Ch 126 Reports
- Ch 135 Sewers
- Ch 139 Streetlighting Districts
- Ch 140 Streets and Sidewalks
- Ch 142 Subdivision and Land Development
- Ch 145 (Reserved)
- Ch 147 Taxation
- Ch 147 Art IV Penalty on Delinquent Tax
- § 147-30 Penalty to be assessed.
- § 147-31 Collection.
- § 147-32 When effective.
- Ch 155 Vehicles and Traffic
- Ch 160 Brush, Weeds and Grass
- Ch 164 Zoning
- Appendix
- Ch A170 Cable Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 12-15-1976 by Ord. No. 76-3]
A penalty of 10% shall be assessed against all
delinquent taxpayers in Lower Salford Township, Montgomery County,
who fail to make payment of any tax provided for under the Local Tax
Collection Law[1] in those cases where such taxes are charged against the
taxpayer and remain delinquent for four months after the date of the
tax notice.
[1]
Editor's Note: See 72 P.S. § 5511.1
et seq.
The Tax Collector of the Township is hereby
authorized to add such penalty to the taxes and collect same.
The new penalty rate of 10% shall be effective
with the collection of all taxes for the year 1977.
