A penalty of 10% shall be assessed against all
taxpayers of Lower Providence Township, Montgomery County, who fail
to make payment of any tax provided for under the Local Tax Collection
Law in those cases where such taxes are charged against the
taxpayer and remain unpaid for four months after the date of the tax
notice.
The Tax Collector of the Township is hereby
authorized to add such penalty to the taxes and collect same.
The new penalty rate of 10% shall be effective
with the collection of all taxes levied for the year 1977.