All taxpayers subject to the payment of taxes shall be entitled
to a discount of 2% from the amount of such tax when making payment
of the whole amount thereof on or before April 30 of the subject tax
year.
[Amended 3-13-2023 by Ord. No. 1112]
A. All taxpayers, except for those specifically identified in §
398-24B, who shall on or before June 30 of the subject tax year fail to make payment of any such taxes charged against them shall be charged a penalty of 10%, which penalty shall be added to the taxes by the Tax Collector and be collected by the Tax Collector.
B. Waiver
of real estate charges.
(1) Qualifying
event.
(a) For the purposes of real property, the date of transfer of ownership.
(b) For manufactured or mobile homes, the date of transfer of ownership;
or the date a lease agreement commences for the original location
or relocation of a manufactured or mobile home on a parcel of land
not owned by the owner of the manufactured or mobile home. The term
does not include the renewal of a lease for the same location.
(2) The
Tax Collector shall, for tax years beginning on and after January
1, 2023, grant a request to waive additional charges for real estate
taxes if the taxpayer does all of the following:
(a) Provides a waiver request of additional charges, on a form provided
by the Pennsylvania Department of Community and Economic Development,
to the Tax Collector in possession of the claim within 12 months of
a qualifying event;
(b) Attests that the tax notice was not received;
(c) Provides the Tax Collector in possession of the claim with one of
the following:
[1] A copy of the deed showing the date of the real property transfer;
or
[2] A copy of the title following the acquisition of a mobile or manufactured
home subject to taxation as real estate showing the date of issuance;
or a copy of an executed lease agreement between the owner of a mobile
or manufactured home and the owner of a parcel of land on which the
mobile or manufactured home will be situated showing the date the
lease commences; and
[3] Pays the face value amount of the real estate tax with the waiver
request.
Interest at the rate of 10% shall be collected on all claims
for delinquent real estate taxes from the date of filing the lien
therefor in the Court of Common Pleas of Allegheny County, as provided
by Section 9 of the Municipal Claims Act (Act of May 16, 1923, P.L.
207, No. 153, as amended).