[Adopted as Ch. 24, Part 4, of the 1995 Code of Ordinances]
All taxpayers of taxes assessed by the Borough, 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.,[1] shall be entitled to a discount of 2% from the amount
of such tax upon making payment thereof within two months after the
date of the tax notice.
[1]
Editor's Note: Pursuant to P.L. 197, No. 32, enacted 7-2-2008,
sections of the Local Tax Enabling Act formerly codified in 53 P.S.
§ 6901 et seq. have been revised and renumbered. See now
53 P.S. § 6924.101 et seq.
All taxpayers of such taxes assessed by the Borough, other than
those taxes so assessed under the authority of the Local Tax Enabling
Act, Act of December 31, 1965, P.L. 1257, 53 P.S. § 6901
et seq., who shall fail to make payment of the taxes charged against
them within four months after the date of the tax notice shall be
charged a penalty of 10% of the amount of the tax due, which penalty
is to be added to the taxes by the Tax Collector and collected by
him.
Interest at the rate of 10% per annum shall accrue on all delinquent
real estate taxes from time to time such delinquencies are filed as
liens in the Prothonotary's office.
