[Ord. 3-78, 9/7/1978]
The Collector of Real Estate Taxes for the Township of Upper
Macungie, County of Lehigh, Commonwealth of Pennsylvania, shall, commencing
with the taxable year beginning January 1, 1979, for real property
taxes, charge a penalty of 10% on all taxpayers who shall fail to
make payments of any such taxes aforesaid charged against them for
four months after the date of the tax notice, said penalty shall be
added to the taxes by the Tax Collector aforesaid and shall be collected
by such Tax Collector.
The penalty hereby imposed and directed to be collected shall
become effective upon all such real property taxes aforesaid commencing
with the taxable year beginning January 1, 1979.
This Part shall become effective five days after enactment and
shall remain effective for all taxable years beginning with the 1979
tax year.
