[Adopted 9-15-1987 by Ord. No. 462]
For real estate taxes levied and assessed in 1987 and each year
thereafter there shall be:
1.
A discount of 2% from the amount of the tax due, upon payment of
the whole amount of tax due during the period from June 1 to July
31; or
2.
Payment of the face amount of the tax due during the period from
August 1 to September 30; or
3.
A penalty or surcharge of 10% to be added to the tax of a taxpayer
who fails to make payment before October 1.
If for any reason this tax is not paid by September 30, interest
at the rate of 10% per year on the amount of such tax shall be added
and collected. Where suit is brought for the recovery of the tax,
the person liable therefor shall, in addition, be liable for the costs
of collection and the interest and surcharge herein imposed.
In addition to the other remedies now or hereafter provided
by law, all real estate taxes, together with interest, surcharges
and costs of collection due thereon, shall be recoverable as other
debts of like character are recovered.
[Amended 4-8-1996 by Ord.
No. 96-4]
The Borough Administrator or his/her designee is hereby directed
to notify the County Assessor's office or other authority responsible
for the assessment of property in the Borough of the construction
of a building or buildings not otherwise exempt from tax in the Borough
or of major improvements made to property within the Borough for the
purposes of having said building or property reassessed. Upon reassessment,
any said building or property shall be added to or revised on the
tax duplicate, and shall be taxable for Borough purposes for the proportionate
part of the fiscal year remaining after the property was so improved.
Any improvement made during the month shall be computed as having
been made on the first of that month. A certified list of additions
and revisions will be furnished by Borough Council to the Collector,
together with its warrant for collection. Within 10 days, the Tax
Collector shall notify the property owner of the taxes due the Borough.
