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:
Purpose
|
Rate
(mils)
|
---|
General Borough Operations
|
8.00
|
Library
|
0.50
|
Total
|
8.50
|
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.