Borough of Adamstown, PA Article II Discounts and Penalties

[Adopted 2-7-1976 by Ord. No. 172 (Ch. 24, Part 6, of the 1990 Code of Ordinances)]

§ 274-7 Discount.

All taxpayers subject to the payment of any real estate taxes levied and assessed by the Borough of Adamstown, Lancaster County, Pennsylvania, and any per capita taxes levied and assessed under authority of the Act of January 1, 1966, (1965) P.L. 1257, No. 511, as amended, commonly known as the "Local Tax Enabling Act,"[1] shall be entitled to a discount of 2% from the amount of such tax upon making a payment of the whole amount thereof within two months after the date of the tax notice.

[1] Editor's Note: See now 53 P.S. § 6924.101 et seq.

§ 274-8 Failure to make payment.

[Amended 5-5-2020 by Ord. No. 405]

All taxpayers subject to the payment of any real estate taxes levied and assessed by the Borough of Adamstown who shall fail to make payment of any such taxes on or before July 1 of each calendar year shall be subject to a penalty set each year by ordinance or resolution of Borough Council, which shall be added to the taxes by the Tax Collector and collected by the Tax Collector. If Borough Council fails to set a penalty for a calendar year, the penalty shall be 10%, which shall be added to the taxes by the Tax Collector and collected by the Tax Collector.