[Adopted 12-7-1981 by Ord. No. 293]
The Borough of Youngwood, Commonwealth of Pennsylvania, does hereby adopt for real estate valuation purposes and/or for levying taxes on real estate, the one-hundred-percent valuation on real estate in the Borough of Youngwood, Commonwealth of Pennsylvania, as set forth in the taxing records and assessments of the County of Westmoreland.
The Borough of Youngwood, Commonwealth of Pennsylvania, does hereby increase the delinquency collection fee on all delinquent payments of real estate taxes and other taxes from 5% to 10%.
Sections 111-26 and 111-27 of this article shall be applicable to taxes levied by the Borough of Youngwood for the years 1982 and thereafter, until such time as this article shall be changed, amended, modified, altered or rescinded.