A penalty of 10% shall be assessed against all
delinquent taxpayers in Lower Salford Township, Montgomery County,
who fail to make payment of any tax provided for under the Local Tax
Collection Law in those cases where such taxes are charged against the
taxpayer and remain delinquent for four months after the date of the
tax notice.
The Tax Collector of the Township is hereby
authorized to add such penalty to the taxes and collect same.
The new penalty rate of 10% shall be effective
with the collection of all taxes for the year 1977.