The Tax Collector of real estate taxes for the
Borough of Catasauqua, County of Lehigh, Commonwealth of Pennsylvania,
shall, commencing with the taxable year beginning January 1, 1979,
for real property taxes, charge a penalty of 10% on all taxpayers
who shall fail to make payment of any such taxes aforesaid charged
against them for four months after the date of the tax notice; said
penalty shall be added to the taxes by the Tax Collector aforesaid
and shall be collected by such Tax Collector.
The penalty hereby imposed directed to be collected
shall become effective upon all such real property taxes, aforesaid,
commencing with the taxable year beginning January 1, 1979.
This article shall become effective 30 days
after enactment and shall remain effective for all taxable years beginning
with the 1979 tax year.