[Adopted 12-27-1976 as Ord. No. 352; amended 8-1-1994 by Ord. No. 451]
Local real estate tax as enacted by Evans City
Borough for the current year and thereafter as levied against existing
valuations in said borough shall be billed to property owners on March
1 and in each subsequent year thereafter.
A.
For the current year and each subsequent year thereafter,
the taxpayer will be allowed a two-percent discount if the tax is
paid prior to April 30 of each year.
B.
From May 1 of each tax year until June 30 of each
year, the local real estate tax as assessed shall be due at the face
amount.
C.
From and after July 1 of each year until paid or returned
to be liened in accordance with the delinquent tax provision, a ten-percent
penalty shall be added. Such penalty shall not preclude the assessment
of additional costs and expenses added in processing of delinquent
taxes as provided by law.
