This article shall be known and may be cited as the "Fire Tax
Ordinance."
[Amended 2-6-2008 by Ord.
No. 371]
If for any reason the tax is not paid when due, interest at
the rate of 10% per annum on the amount of said tax for each month
or fraction thereof during which the tax remains unpaid and a one-time
assessment of penalty of 10% of the tax shall be added and collected.
No interest and/or penalties shall be imposed for failure to pay the
fire tax due for years 2006 and 2007 if the tax is paid on or before
July 15, 2008.
The Board of Supervisors may authorize the imposition upon the
person or business liable for the delinquent fire tax, the reasonable
costs incurred to provide notices of delinquency, to institute an
action of assumpsit for recovery or to file a municipal lien against
the delinquent owner for the amount of the unpaid tax plus interest
and penalties.