[Adopted 3-1-2005 by Ord. No. 185-03-2005]
A. 
Pursuant to the authority contained in the Act of May 25, 1945, PL. 1050, as amended by Act No. 126, approved July 9, 1976,[1] all taxpayers subject to the payment of taxes, assessed by North Codorus Township, 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 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 Tax Collector and be collected by him.
[1]
Editor's Note: See 72 P.S. § 5511.10.
B. 
Where a taxpayer has not paid taxes on real estate within four months after the date of the tax notice and the Tax Collector has reason to believe that the taxpayer is 60 years of age or older, the Tax Collector shall send by first class mail the following notice in large print form with eighteen-point or larger text to the taxpayer:
"YOUR REAL ESTATE TAXES HAVE NOT BEEN PAID ON TIME AND A PENALTY HAS BEEN ADDED TO THE AMOUNT YOU OWE. IF THE PROPERTY FOR WHICH THE TAXES HAVE NOT BEEN PAID IS YOUR PRIMARY RESIDENCE AND IF YOU ARE 60 YEARS OF AGE OR OLDER, CONTACT THE AREA AGENCY ON AGING (TELEPHONE NUMBER) FOR POSSIBLE ASSISTANCE."
C. 
Failure to receive notice as required by Subsection B shall not relieve any taxpayer from the payment of any taxes imposed by any taxing district.
The discount and penalty herein prescribed shall be effective for taxes levied for the year 1977 and all subsequent years until further action by the Board of Supervisors of North Codorus Township.