Real estate taxes due and owing to the Borough of Dormont for the Borough taxes on real estate may be paid in equal installments not to exceed four as set forth in §
187-8.
The four equal installments shall be due and payable on the
following dates and shall be delinquent if not paid:
A. In calendar year 1998, on or before said due dates:
(1) First installment due: on or before August 31.
(2) Second installment due: on or before October 31.
(3) Third installment due: on or before November 30.
(4) Fourth installment due: on or before December 31.
B. In calendar year 1999 and thereafter, on or before said due dates:
(1) First installment due: on or before April 30.
(2) Second installment due: on or before June 30.
(3) Third installment due: on or before July 31.
(4) Fourth installment due: on or before August 31.
Where the taxpayer elects to pay real estate taxes on an installment
basis, no abatement or discount shall be allowed.
Any installment not paid in full on or before the due date shall
be delinquent and to such installment shall be added a penalty of
10%, which penalty shall be collected by the Tax Collector. No further
penalties, except as hereinafter provided, shall be added to any installment
of taxes, unless one or more installments remain unpaid, and the lands
upon which the installments are due are returned under existing laws
to the County Commissioners for nonpayment of taxes, or in case a
lien for such unpaid installment or installments is filed under existing
laws in the office of the Prothonotary, the additional penalty or
interest provided for by such existing return and lien laws shall
apply.
The payment of the first installment by a taxpayer before the
same becomes delinquent shall conclusively evidence an intention to
pay his/her taxes on the installment plan, as provided by the within
article.
Where a taxpayer shall fail to evidence an intention to pay
on the installment plan, as provided for herein, his taxes shall become
due and payable and be collected as elsewhere provided, subject to
the applicable discounts and penalties otherwise provided.