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Editor's Note: Resolution No. 106, adopted 11-9-1976, provided as follows: "RESOLVED, that under Act 126 amending the Local Tax Collection, the Borough of Malvern, Chester County, Pennsylvania, hereby increases to 10% its penalty for taxpayers who shall fail to make payment of real estate taxes charged against them for four months after the date of the real estate tax notice, which penalty shall be added to the taxes by the Tax Collector and be collected by the Tax Collector, and "BE IT FURTHER RESOLVED, that the effective date of the increased penalty date shall be as stated in the issuance of the borough's 1977 real estate tax bill by the Tax Collector."