Township of Independence, PA Article VI Installment Payments and Delinquent Taxes

[Adopted 2-14-2001 by Ord. No. 1-2001]

§ 183-52 Application.

This article applies to all taxes levied and assessed by this Township except for those levied and assessed under the authority of the Local Tax Enabling Act (Act No. 511 of 1965, as amended).[1]

[1] Editor's Note: See 53 P.S. § 6901 et seq.

§ 183-53 Installment payment of taxes.

A. A tax for any given year may be paid in not more than four installments. When a tax is paid on the installment basis, no discount or abatement shall be allowed.

B. The due date for each installment shall be August 31, October 31 and December 31 of the year in which the tax is levied, and February 28 of the following year.

C. Any installment payment which is not actually received by the Tax Collector by its due date shall be considered delinquent. A penalty of 10% shall be added thereto.

§ 183-54 Appointment of Delinquent Tax Collector.

A. The elected Tax Collector of this Township is hereby appointed as its Delinquent Tax Collector.

B. Delinquent taxes shall be collected in the manner prescribed in Section 686 of the Public School Code of 1949 (Act No. 14 of 1949, as amended).[1] The Delinquent Tax Collector shall have the same powers, rights, duties and obligations as are set forth in such statute.

[1] Editor's Note: See 24 P.S. § 6-686.

§ 183-55 Authority.

This article is enacted pursuant to Sections 11 and 26.1 of the Local Tax Collection Law (Act No. 394 of 1945, as amended).[1]

[1] Editor's Note: See 72 P.S. §§ 5511.11 and 5511.26a, respectively.