[Ord. 1043, 12/15/2008]
1. 
Real estate taxes levied against a resident in the Borough of Emmaus shall be due and payable to the tax collector as follows:
A. 
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.
B. 
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.
C. 
Only homesteads are eligible to make installment payments.
D. 
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.
E. 
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.
2. 
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.