Borough of South Waverly, PA
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2021-12-06
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Code
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Part II General Legislation
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Chapter 449 Taxation
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Article II Discounts and Penalties
- Code
- Administrative Legislation
- Ch 1 General Provisions
- Ch 33 Emergency Services
- Ch 42 Fire Department
- Ch 74 Manager
- Ch 80 Municipal Authority
- Ch 88 Officers and Employees
- Ch 95 Pensions
- Ch 103 Planning Commission
- Ch 106 Public Property
- Ch 117 Salaries and Compensation
- Ch 124 Sewer Authority, Joint
- General Legislation
- Ch 176 Air Pollution; Open Burning
- Ch 181 Alcoholic Beverages
- Ch 187 Animals
- Ch 199 Buildings and Trees, Unsafe
- Ch 215 Construction Codes, Uniform
- Ch 232 Driveways
- Ch 248 Emergency Services Reimbursement
- Ch 256 Fire Prevention
- Ch 259 Fireworks
- Ch 267 Flood Damage Prevention
- Ch 274 Fuel-Burning Appliances, Outdoor
- Ch 302 Insurance
- Ch 313 Junkyards and Junk Dealers
- Ch 335 Licenses and Permits
- Ch 342 Loitering
- Ch 361 Municipal Claims
- Ch 379 Noise
- Ch 395 Parks and Recreation Areas
- Ch 398 Peddling and Soliciting
- Ch 409 Property Maintenance
- Ch 417 Rental Property
- Ch 426 Sewer Fees and Rentals
- Ch 430 Sewers and Sewage Disposal
- Ch 438 Street Naming and Addressing
- Ch 442 Streets and Sidewalks
- Ch 445 Subdivision and Land Development
- Ch 449 Taxation
- Ch 449 Art II Discounts and Penalties
- § 449-17 Applicable taxes.
- § 449-18 Discount rate.
- § 449-19 Penalty rate.
- Ch 461 Vehicles and Traffic
- Ch 466 Vehicles, Junked and Abandoned
- Ch 472 Vehicles, Motor-Driven
- Ch 485 Weapons
- Ch 500 Zoning
- Appendix
- Ch A525 Street Names
- Ch A531 Numbering of Buildings
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 2-2-1987 by Ord.
No. 2-2-87-A (Ch. 128, Art. II, of the 1992 Code)]
The rates of discounts and penalties hereinafter provided shall
be applicable to the tax on assessed value of real estate under the
Borough Code[1] and the per capita tax.
[1]
Editor's Note: See 8 Pa.C.S.A. § 101 et seq.
For payment of the whole amount of the tax within two months
after the date of the tax notice, then the discount shall be 2% of
the whole amount of the tax.
For failure to make payment of the whole amount of the tax within
four months after the date of the tax notice, the penalty shall be
10% of the amount of the tax.
