[Ord. 596, 12/21/1976, § 1; amended by Ord. No. 997, 4/16/2020]
All taxpayers subject to the payment of any real estate taxes
levied and assessed by the Borough of Elizabethtown who shall fail
to make payment of any such taxes on or before July 1 of each calendar
year shall be subject to a penalty set each year by ordinance or resolution
of the Borough Council, which shall be added to the taxes by the Tax
Collector and collected by the Tax Collector. If the Borough Council
fails to set a penalty for a calendar year, the penalty shall be 10%,
which shall be added to the taxes by the Tax Collector and collected
by the Tax Collector.
