[Adopted 6-11-1985 by Ord. No. 1985-02 (Ch. 24, Part 3, of the 1985 Code of Ordinances)]
Pursuant to 53 P.S. § 68205, the following annual tax is hereby levied for general Township purposes:
A. 
A real estate tax on each parcel of real property in the Township which has been valued and assessed by the county, and which is subject to taxation under the Fourth to Eighth Class County Assessment Law.[2]
[2]
Editor's Note: 72 P.S. §§ 5453.101 to 5453.107 was repealed by 2010, Oct. 27, P.L. 895, No. 93, effective 1-1-2011. See now 53 Pa.C.S.A. § 8801 et seq.
B. 
The rate of this tax shall be set annually by resolution of the Board of Supervisors.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
Pursuant to Section 10 of the Local Tax Collection Law,[1] a taxpayer subject to the payment of a tax levied by this article shall be entitled to a discount of 2% from the amount of such tax upon making payment of the whole amount of such tax within two months after the date of the tax notice.
[1]
Editor's Note: See 72 P.S. § 5511.10.
A taxpayer subject to the payment of a tax levied by this article who shall fail to make payment of such tax for four months after the date of the tax notice, shall be charged a penalty of 10% (which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector).
The Board of Supervisors may renew this article from year to year by a simple resolution setting forth the new tax rate without the necessity of passing a new ordinance from year to year.
[Added 9-18-1996 by Ord. No. 1996-07[1]]
Any person who violates or permits a violation of this article shall, upon being found liable therefor in a civil enforcement proceeding commenced by the Township before a Magisterial District Judge, pay a fine of not more than $600, plus all court costs, including reasonable attorneys’ fees, incurred by the Township in the enforcement of this article. No judgment shall be imposed until the date of the determination of the violation by the Magisterial District Judge. If the defendant neither pays nor timely appeals the judgment, the Township may enforce the judgment pursuant to the applicable Rules of Civil Procedure. Each day a violation exists shall constitute a separate offense. Further, the appropriate officers or agents of the Township are hereby authorized to seek equitable relief, including injunction, to enforce compliance herewith.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).