Township of Lower Merion, PA
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2023-12-13
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Part II: General Legislation
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Chapter 138 Taxation
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Article V Real Estate Tax Discount and Penalty
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 (Reserved)
- Ch 5 Administrative Code
- Ch 6 (Reserved)
- Ch 7 Board of Commissioners Procedural Code
- Ch 10 Cooperative and Intermunicipal Agreements
- Ch 12 Electoral Districts
- Ch 13 Environmental Advisory Council
- Ch 16 Health Advisory Council
- Ch 20 Library Services
- Ch 21 Lost Property, Disposition of
- Ch 23 (Reserved)
- Ch 25 (Reserved)
- Ch 26 Municipal Authorities
- Ch 32 Pensions and Employee Benefits
- Ch 34 Planning Agencies
- Ch 36 Police Department
- Ch 38 Township Records
- Part II: General Legislation
- Ch 49 Air Pollution
- Ch 51 Alarm Systems
- Ch 59 Brush, Grass and Weeds
- Ch 62 Building Construction
- Ch 64 Buildings, Numbering of
- Ch 67 Circuses and Carnivals
- Ch 68 (Reserved)
- Ch 69 Contractor Licensing
- Ch 72 Electrical Standards
- Ch 75 Fair Housing
- Ch 78 Fire Prevention
- Ch 82 Garbage and Refuse
- Ch 88 Historic Districts
- Ch 90 Health and Sanitation
- Ch 92 Housing-Property Maintenance
- Ch 93 Human Relations Commission; Discrimination
- Ch 95 Junk Dealers
- Ch 99 Littering; Handbill Distribution
- Ch 101 Natural Features Conservation
- Ch 102 (Reserved)
- Ch 103 Newspaper Separation and Collection
- Ch 105 Noise and Exterior Lighting
- Ch 107 Official Map
- Ch 109 Parks and Playgrounds
- Ch 111 Peace and Good Order
- Ch 113 Peddling and Soliciting
- Ch 115 Plumbing
- Ch 119 Real Estate Registry
- Ch 121 Stormwater Management and Erosion Control
- Ch 123 Security of Buildings
- Ch 126 Sewers
- Ch 128 Shade Trees
- Ch 130 Shopping Carts
- Ch 133 Streets and Sidewalks
- Ch 135 Subdivision and Land Development
- Ch 138 Taxation
- Ch 138 Art V Real Estate Tax Discount and Penalty
- § 138-55 Statutory authority.
- § 138-56 Discount for timely payments; penalty for delinquent payments; rounding to the nearest dollar.
- § 138-57 Applicability of provisions.
- Ch 140 Telecommunications Facilities
- Ch 141 Transient Retail Businesses
- Ch 143 Uniform Construction Code
- Ch 145 Vehicles and Traffic
- Ch 149 Watercourses
- Ch 151 Weapons
- Ch 155 Zoning
- Appendix
- Ch A161 Agreements and Contracts
- Ch A162 (Reserved)
- Ch A163 Building Line Ordinances
- Ch A164 Civil Service Commission: Rules and Regulations
- Ch A165 Curb Ordinances
- Ch A166 Electrical Examining Board: Rules and Regulations
- Ch A167 Fees
- Ch A168 Park Rules and Regulations
- Ch A169 Police Department: Code of Discipline
- Ch A170 Sidewalk Ordinances
- Ch A171 Street Ordinances
- Ch A172 Zoning Hearing Board: Rules
- Ch A173 Security Regulations
- Ch A174 Fire Lanes
- Ch A175 Code of Ethics
- Ch A176 (Reserved)
- Ch A177 Planting Materials and Specifications
- Ch A178 Wastewater Control Regulations
- Ch A179 Administrative Appeals
- Ch A180 Historic Resource Inventory
- Ch A181 Human Relations Commission: Rules and Regulations
- Disposition List
- Ch DL Disposition List
[Adopted 1-19-1977 by Ord. No. 1781]
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.[1]
[1]
Editor's Note: See 72 P.S. § 5511.10.
[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.
