[Adopted 7-10-1978 by Ord. No. 765 (Ch. XVII, Part 5, of the 1962 Code)]
The Tax Collector of real estate taxes for the Borough of Catasauqua, County of Lehigh, Commonwealth of Pennsylvania, shall, commencing with the taxable year beginning January 1, 1979, for real property taxes, charge a penalty of 10% on all taxpayers who shall fail to make payment of any such taxes aforesaid charged against them for four months after the date of the tax notice; said penalty shall be added to the taxes by the Tax Collector aforesaid and shall be collected by such Tax Collector.
The penalty hereby imposed directed to be collected shall become effective upon all such real property taxes, aforesaid, commencing with the taxable year beginning January 1, 1979.
This article shall become effective 30 days after enactment and shall remain effective for all taxable years beginning with the 1979 tax year.