All taxpayers subject to the payment of any real estate taxes
levied and assessed by the Borough of Adamstown, Lancaster County,
Pennsylvania, and any per capita taxes levied and assessed under authority
of the Act of January 1, 1966, (1965) P.L. 1257, No. 511, as amended,
commonly known as the "Local Tax Enabling Act," shall be entitled to a discount of 2% from the amount
of such tax upon making a payment of the whole amount thereof within
two months after the date of the tax notice.
[Amended 5-5-2020 by Ord.
No. 405]
All taxpayers subject to the payment of any real estate taxes
levied and assessed by the Borough of Adamstown 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 Borough Council, which shall be added to the taxes by the Tax Collector
and collected by the Tax Collector. If 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.