Real estate taxes pertaining to a calendar year, beginning with 2009,
shall be due and payable, either in full or by installment payments
in the manner set forth herein.
In the event that a resident taxpayer desires to pay his or her real
estate taxes on an installment basis, the first such payment without
any discount will be due on or before May 31 of the calendar year;
with the second payment without any discount being due on or before
July 31 of the calendar year; and the third payment without any discount
shall be due on or before September 30 of the calendar year.
Should a resident taxpayer fail to make an installment payment by
the designated date as set forth herein, a penalty of 10% shall be
added to the payment that is due and owing, which shall then be collected
by the tax collector.
Should a resident taxpayer fail to pay on the installment basis on
the first date provided herein, his or her taxes shall become due
and payable in full and shall be collected as provided by law, subject
to any discounts and penalties provided under the law.
The provisions of this Part shall become effective on and be applicable
to the Borough of Emmaus real estate tax levied by the Borough Council
beginning with the calendar year 2009, and continuing each year thereafter.