This article is adopted pursuant to the authority
granted by Act No. 126 of 1976, approved by the Legislature of the
Commonwealth of Pennsylvania on July 9, 1976.
[Amended 1-17-2001 by Ord. No. 3599]
All taxpayers subject to the payment of real
estate taxes to the Treasurer (Tax Collector) of the Township of Lower
Merion for the benefit of the Township of Lower Merion shall be entitled
to a discount of 2% from the amount of such tax upon making payment
of the whole amount thereof within two months after the date of the
tax notice. All taxpayers who shall fail to make payment of any such
real estate taxes charged against them 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 Township Treasurer (Tax Collector)
and be collected by him. All real estate taxes authorized for collection
by the tax ordinance shall be calculated by rounding the tax obligation
to the nearest dollar.
This article shall apply to all real estate
tax taxpayers for the year of 1977 and for each year thereafter.