[Ord. 341, 4/5/1978, § 1]
All taxpayers of taxes assessed by the Borough of Liberty, other
than those taxes assessed under authority of the Local Tax Enabling
Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901
et seq., shall be entitled to a discount of 2% from the amount of
such tax upon making payment of the whole amount thereof within two
months after the date of the tax notice.
[Ord. 341, 4/5/1978, § 2]
All taxpayers of such taxes assessed by the Borough of Liberty,
other than those taxes assessed under authority of the Local Tax Enabling
Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6924.101
et seq., who shall fail to make payment of any taxes charged against
them within four months after the date of the tax notice, shall be
charged a penalty of 10%, plus interest at the rate of 1/2% per month
on the total of the face amount with penalty which penalty and interest
are to be added to taxes by the Tax Collector and collected by him.
[Ord. 410, 11/6/1985, § 1]
Any Tax Collector responsible for the collection of real estate
taxes within the Borough of Liberty shall, within 30 days after receiving
the tax duplicate issued by the Borough, shall notify every taxable
whose name appears on such duplicate, which notice shall contain:
(A) the date of the tax notice, (B) the rate or rates of taxation,
(C) the valuation and identification of the real property of such
taxpayer, (D) the amount of real estate taxes for which the taxpayer
is liable for the current year, (E) the total amount of such real
estate taxes, (F) a statement that such real estate taxes are due
and payable (G) a request for payment of such real estate taxes, and
(H) a specific statement to the taxpayer that all such real estate
taxes shall be made payable to the order of the "Borough of Liberty."
Such notice shall further designate a place and time where the taxes
shall be paid and state the time during which an abatement of tax
will be allowed, when full amount of tax will be collected, and when
an additional percentage will be added as a penalty. Such notice shall
be mailed or delivered to the last known post office address of each
of said taxables.
[Ord. 410, 11/6/1985, § 2]
All collectors of real estate taxes within the Borough of Liberty
shall keep a correct account of all monies collected by them as taxes
under the authority of any duplicate or duplicates in his possession.
The Tax Collector shall mark "paid" on each duplicate at the name
of each taxable, the amount of taxes paid, and the date on which payment
was made.
[Ord. 410, 11/6/1985, § 3]
All collectors of real estate taxes within the Borough of Liberty
shall on or before the Friday of each week during the months of May,
June, July and August, and on or before the tenth day of each month
in the months of September through April, make a true, verified statement,
in writing, to the Secretary of the Borough of Liberty, giving the
names of the taxables, the amount collected from each, along with
discounts granted or penalties applied, if any, and the total amount
of taxes received, discounts granted and penalties applied. The Tax
Collectors shall pay over on or before Friday of each week during
the months of May, June, July and August, and on or before the tenth
day of each month in the months of September through April, to the
Treasurer of the Borough of Liberty, all monies collected as taxes
during the previous week for the months of May, June, July and August,
and all monies collected as taxes during the previous month, during
the months of September through April.
[Ord. 410, 11/6/1985, § 4]
All collectors of real estate taxes within the Borough of Liberty,
upon demand of the Borough of Liberty, shall exhibit any duplicate
in their possession showing the uncollected taxes as of any date.
[Ord. 410, 11/6/1985, § 5]
All collectors of real estate taxes within the Borough of Liberty
shall, in person, or by some person duly authorized, be in attendance
for the purpose of receiving and receipting for taxes on at least
three days of each week during the last two weeks of the period or
periods during which discounts are allowed, at his residence or some
other appropriate place, to be designated by him in the tax notice.
[Ord. 410, 11/6/1985, § 6]
In addition to any other compensation for collection of real
estate taxes established by the Borough of Liberty, all collectors
of real estate taxes within the Borough of Liberty shall be allowed
by the Borough of Liberty actual and needful expenditures for printing,
postage, books, blanks, and forms only, and shall not be allowed any
other expenditures whatsoever.
