[Adopted 1-25-1977 by Ord. No. 302 (Ch. 63, Art. I, of the 1994 Code)]
[Amended 12-20-1977 by Ord. No. 307; 12-19-1978 by Ord. No. 312]
A. 
The Borough Council of the Borough of Littlestown, Adams County, Pennsylvania, does hereby ordain, enact, impose, levy and assess a tax for general revenue purposes upon all taxable real estate located within the Borough of Littlestown at the rate of 3.809 mills on each dollar of assessed valuation.
[Amended 12-28-1980 by Ord. No. 317; 1-27-1981 by Ord. No. 324; 12-27-1988 by Ord. No. 385; 12-9-2014 by Ord. No. 669; 12-8-2015 by Ord. No. 675; 12-13-2016 by Ord. No. 682; 12-11-2018 by Ord. No. 691; 12-10-2019 by Ord. No. 694[1]]
[1]
Editor's Note: This ordinance provided that it would be effective as of 1-1-2020 for and during the fiscal year 2020.
B. 
All taxpayers who shall fail to pay taxes assessed against them with the Borough of Littlestown for four months after the date of the tax notices shall be charged a penalty of 10% which shall be added to the taxes by the Tax Collector.[2]
[2]
Editor's Note: Ordinance No. 695, adopted 4-30-2020, provided that for taxable year 2020 only, all late tax payments received by October 31, 2020, shall be assessed a penalty of 0% of the taxpayer's tax liability, and all late 2020 tax payments received after October 31, 2020, shall be assessed a penalty of 10% of the taxpayer's tax liability.
C. 
All taxpayers who make a tax payment within 60 days of receiving the tax notice shall receive a 2% discount of the tax liability, which shall be credited by the Tax Collector.
[Added 4-30-2020 by Ord. No. 695[3]]
[3]
Editor's Note: This ordinance also provided that all tax payments for taxable year 2020 received by June 30, 2020, shall receive a 2% discount of the tax liability, which discount shall not be applied in addition to the 2% discount for tax payments within 60 days of the tax notice as adopted by custom by the Borough.
[Added 12-13-2022 by Ord. No. 707]
A. 
Definitions. As used in this chapter, the following terms shall have the meanings indicated:
(1) 
The terms used in this chapter shall have the meaning set forth in 72 P.S. § 5511 as amended.
B. 
Waiver of additional charges.
(1) 
The Tax Collector for the Borough of Littlestown shall waive additional charges for real estate taxes beginning in the 2023 tax year if a taxpayer satisfies all of the requirements set forth in 72 P.S. § 5511.7 as amended. The Act generally waives the penalty for a taxpayer who recently purchased a property and did not receive notice of a subsequent bill.