[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.