[Adopted 1-24-1977 by Ord. No. 174]
This article is enacted by the Township of Derry
in part pursuant to the authority granted by § 10, Act of
May 25, 1945 (P.L. 1050, No. 394, known as the "Local Tax Collection
Law"), as amended by Act 126 of 1976, and shall be known as the "Discount
and Penalty Rate Ordinance."
Any applicable provisions of the Local Tax Collection
Law, the Second Class Township Code and the Local Tax Enabling Act
are incorporated herein by reference. Where options are provided by
such statutes, this article designates the options selected, except
that the Township of Derry reserves the right to change the option(s)
regarding penalties by action duly taken by its Board of Supervisors,
by regulations, resolution or ordinance, as the case may require.
All taxpayers subject to the payment of the
general real estate assessment as levied by the Township of Derry,
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
after the date of the tax notice.
All taxpayers who shall fail to make payment
of the general real estate assessment as levied by the Township of
Derry for four months after the date of the tax notice for such tax
shall be charged a penalty of 5% of the tax and all taxpayers who
shall fail to make payment of the general real estate assessment as
levied by the Township of Derry for six months after the date of the
tax notice for such tax shall be charged a penalty of 10% of the tax,
which penalties shall be added to the tax by the Tax Collector and
collected by him.
