[Adopted 1-13-1992 by Ord. No. 92-1 (Art. 334 of the 1985 Code of Ordinances)]
[Amended 9-12-2022 by Ord. 2022-04; at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The following discounts and penalties shall be applicable to the payment of all taxes levied by the Board of Commissioners, except those levied under Articles I, III and IV.
A. 
All taxpayers subject to the payment of taxes which are the subject of this article shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount thereof within two months after the date of the tax notice.
B. 
All taxpayers who fail to make payment of such taxes charged against them for a period of four months after the date of the tax notice shall be charged a penalty. The penalty shall be 10% of the amount of such tax, which penalty shall be added to the tax by the Treasurer and shall be collected by the Treasurer.
C. 
Late real estate tax penalty waivers.
(1) 
Beginning in calendar year 2023, taxpayers who have purchased a new residence in the last year can apply for waiver of late real estate tax penalties, provided they do or provide the following:
(a) 
Provide a waiver request of additional charges to the Tax Collector in possession of the claim within 12 months of the qualified event;
(b) 
Attest that the notice was not received;
(c) 
Provides the Tax Collector in possession of the claim one of the following:
[1] 
A copy of the deed showing the real estate transfer; or
[2] 
A copy of the title following the acquisition of a mobile or manufactured home subject to taxation as real estate showing the date of issuance or a copy of an executed lease agreement between the owner of a mobile or manufactured home and the owner of the parcel of land on which the mobile or manufactured home will be situated showing the date the lease commences.
(d) 
Pay the face value amount of the tax notice for the real estate tax with the waiver request.
(2) 
The Lower Allen Township Tax Collector is directed to provide this penalty waiver on forms provided by the Department of Community and Economic Development.
The rates herein established shall be applicable to taxes levied by the Board of Commissioners and to which this article applies for the calendar year 1992, beginning January 1, 1992, and to all taxes levied except as herein provided, in all subsequent years without annual reenactment of this article.