[Adopted 1-14-1986 by Ord. No. 4910]
The following rates of discounts and penalties are hereby established
by the City of Altoona on the real estate taxes levied and assessed
in said City:
A.
Discount of 2% from the amount of such tax shall be granted to all
taxpayers of the said real estate tax levied by said City upon making
payment of the whole amount thereof within two months after the date
of the tax notice. The discount period for any particular tax year
may be extended by resolution of Council.
[Amended 5-13-2020 by Ord. No. 5762]
B.
All taxpayers who 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 taxes
by the City Tax Collector and collected by him or her.
C.
Effective January 1, 2023, a new homeowner may request a waiver from
real estate tax penalty charges if they did not receive a real estate
tax notice within their first year of owning the property if the taxpayer
completes all of the following:
[Added 12-5-2022 by Ord.
No. 5799]
(1)
Provides a waiver request of additional charges to the City Tax Collector
in possession of the claim within 12 months of a qualifying event;
(2)
Attests that a real estate tax notice was not received;
(3)
Provides the City Tax Collector in possession of the claim with one
of the following:
(a)
A copy of the deed showing the date of real property transfer;
or
(b)
A copy of the title following the acquisition of a mobile or
manufactured home subject to taxation as real estate showing the date
of issuance or a copy of an executed lease agreement between the owner
of a mobile or manufactured home and the owner of a parcel of land
on which the mobile or manufactured home will be situated showing
the date the lease commences; and
(4)
Pays the face value amount of the tax notice for the real estate
tax with the waiver request.
D.
The waiver request form shall be the form provided to the City of
Altoona by the Pennsylvania Department of Community and Economic Development.
[Added 12-5-2022 by Ord.
No. 5799]
E.
ADDITIONAL CHARGE
QUALIFYING EVENT
(1)
(2)
The following words and phrases shall have the meanings given to
them in this subsection unless the context clearly indicates otherwise:
[Added 12-5-2022 by Ord.
No. 5799]
Any interest, fee, penalty or charge accruing to and in excess
of the face amount of the real estate tax as provided in the real
estate tax notice.
For the purposes of real property, the date of transfer of ownership.
For purposes of manufactured or mobile homes, the date of transfer
of ownership or the date a lease agreement commences for the original
location or relocation of a mobile or manufactured home on a parcel
of land not owned by the owner of the mobile or manufactured home.
The term does not include the renewal of a lease for the same location.
This article shall become effective January 1, 1986.
