Township of Lower Providence, PA Article IV Penalties on Delinquent Taxes

[Adopted 10-25-1976 by Ord. No. 220]

§ 130-37 Assessment of penalty.

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[1] in those cases where such taxes are charged against the taxpayer and remain unpaid for four months after the date of the tax notice.

[1] Editor's Note: See 72 P.S. § 5511.1 et seq.

§ 130-38 Addition of penalty to tax.

The Tax Collector of the Township is hereby authorized to add such penalty to the taxes and collect same.

§ 130-39 When new penalty rate effective.

The new penalty rate of 10% shall be effective with the collection of all taxes levied for the year 1977.