[Amended 12-22-1975 by Ord. No. 12165; 2-4-1976 by Ord. No. 12172; 12-15-1976 by Ord. No. 12229; 7-6-1977 by Ord. No. 12254; 1-7-1993 by Ord. No. 13175; 7-16-1998 by Ord. No. 13686; 12-16-2015 by Ord. No. 15263]
A.
The Director of Finance is authorized and empowered to collect the annual real estate taxes according to the following schedule:
(1)
Real estate taxes shall be billed each year on or before February 1.
(2)
There shall be a discount period according to state law of two months commencing February 5, during which payment received of the current outstanding real estate taxes shall result in a 2% discount of the total tax.
(3)
The gross tax period of payment shall begin on April 6 and shall continue through July 15.
(4)
A penalty of 10% shall be assessed on all unpaid taxes as of July 16 of the fiscal year.
[Amended 2-1-2023 by Ord. No. 15871]
(a)
Failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district, and such taxpayer shall be charged with his taxes as though he had received notice.
(b)
The City shall waive the 10% penalty assessed in this subsection only for a taxpayer assessed such penalty within 12 months of a qualifying event, if:
[1]
The tax is paid in full;
[2]
The Director of Finance or his designee is in possession of a claim for a waiver of penalty;
[3]
The taxpayer has met all the requirements of the conditions for a waiver in accordance with the Act of July 11, 2022, P.L. 701, No. 57, on a form provided for in that enactment.
(c)
A taxpayer granted a waiver and paying real estate tax as provided in this subsection shall not be subject to an action at law or in equity for an additional charge, and any claim existing or lien filed for an additional charge shall be deemed satisfied.
(d)
For the purposes of this subsection, the term "taxes" shall mean taxes assessed on real property within the City, including penalties and interest imposed thereupon. The term "qualifying event" shall mean the date of transfer of ownership of real property.
B.
The Director of Finance is further empowered and authorized to collect the aforesaid taxes by means of installment payments. The following dates are the installment due dates within the year at which time 1/4 of the total real estate tax shall be due and owing: April 15, May 15, June 15 and July 15. A property owner electing to use the installment option shall make the first payment no later than April 15.