[Adopted 12-16-2008 by Ord. No. 1173]
Editor's Note: This ordinance superseded former Art. III, Real Property Tax, adopted 12-20-2005 by Ord. No. 1148.
This article shall be known and may be cited as the "Borough of Brentwood Real Property Tax Ordinance."
Pursuant to the provisions of the Pennsylvania Borough Code, Article XIII, Section 1302, taxes are hereby levied on each $1 of the valuation assessed by Allegheny County, Pennsylvania, and assessed on all persons and properties assessed for county purposes and subject to taxation for Borough purposes within the said Borough of Brentwood, in the manner set forth below:
From and after this date, the Borough of Brentwood, according to its authority under the Local Tax Collection Law, 72 P.S. § 5511.1 et seq., hereby establishes that all taxpayers subject to the payment of tax under this article who shall fail to make payment of such tax for four months after the date of the tax notice shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and be collected by the Tax Collector. Interest, as provided by law or by statute, shall be imposed until such time that a claim or lien shall be filed for the collection of the said taxes, at which time interest at the rate of 10% per annum shall be added to the amount due for the taxes and penalty provided herein.
Failure to receive notice shall not relieve any taxpayer from the payment of any taxes imposed by the Borough of Brentwood, and such taxpayer shall be charged with his taxes as though he had received notice.