[Adopted 4-5-1994 by Ord. No. 1016 (Ch. 24, Part 8, of the
1999 Code of Ordinances)]
Pursuant to the authority granted the Borough of West Mifflin
by the "Local Tax Collection Law," Act of May 25, 1945, P.L. 1050,
as amended, Section 5511.10 (72 P.S. § 5511.10), all taxpayers
who fail to make payment of any such taxes due and owed the Borough
of West Mifflin, or who shall fail to make payment of any such taxes
charged against them for four months after the date of the tax notice,
shall be charged a penalty of 10%, which penalty shall be added to
the tax due the Borough of West Mifflin and shall be collected by
the designated Tax Collector and/or Tax Collectors of the Borough
of West Mifflin.
Pursuant to the authority granted the Borough of West Mifflin
under an Act of Legislature dated May 16, 1923, P.L. 207, § 9,
as amended, 53 P.S. § 7143, all municipal claims or liens
filed of record shall carry a rate of interest of 10% per annum; provided,
however, that if municipal claims are filed that arise out of a municipal
project which required the municipality to issue bonds to finance
the project, then interest shall be collectible on such claims at
a rate of interest of the bond issue or at a rate of 12% per annum,
whichever is less.
In addition to all penalties and interest provided for in this
article, all municipal claims and taxes shall also be subject to any
other penalties, costs, interest or fees allowed by statute, ordinance
or law, including but not limited to attorneys' commissions, fees
and costs incurred in the filing and prosecuting of claims and any
other costs allowed by statute, ordinance or law.
