[Adopted as Title 2, Ch. 7, Art. 5, of the 1977 Code]
On all taxes collected by the Township of Upper Moreland pursuant to the Act of May 15, 1945, P.L. 1050, Art. No. 394, as amended, known as the "Local Tax Collection Law,"[1] the following discounts and penalties shall apply.
[1]
Editor's Note: See 72 P.S. § 5511.1.
All taxpayers subject to the payment of taxes assessed by the Township of Upper Moreland 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 from the date of the tax notice.
All taxpayers who shall fail to make payment of any taxes charged against them for four months after 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.