Borough of Dravosburg, PA Article V Penalty for Delinquent Payment

[Adopted 2-25-1980 by Ord. No. 579]

§ 270-38 Penalty established.

A penalty for delinquent real property taxes is hereby imposed and shall be at the rate of 10% of the tax levied.

§ 270-39 Criteria for imposition of penalty.

The penalty in § 270-38 hereof shall be imposed and charged against all taxpayers who shall fail to make payment of real property taxes for four months after the date of the tax notice.

§ 270-40 Collection of penalty.

The Borough Tax Collector is hereby authorized to add the penalty imposed by § 270-38 to the tax levied and to collect penalty.

§ 270-41 When effective; continuation.

This article shall take effect immediately and apply to real property tax collection for the fiscal year 1980 and subsequent years.