Borough of Chester Heights, PA Article II Discounts and Penalties

[Adopted 12-6-1976 by Ord. No. 76]

§ 166-2 Discount for early payment.

All taxpayers subject to the payment of taxes imposed by the Borough of Chester Heights 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.

§ 166-3 Penalty for failure to pay.

All taxpayers who shall fail to make payment of any such Borough taxes charged against them for four months after the 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.

§ 166-4 When effective.

The provisions of this article shall take effect for the tax year 1977 and remain in effect for all subsequent tax years until amended by Borough Council.