[Adopted 12-23-2004 by Ord. No. 544]
The elected real estate Tax Collector for the Borough of Blawnox shall mail all tax notices to every tax bill whose name appears on the duplicate submitted by the County of Allegheny not later than the 31st day of March of each and every year.
Pursuant to Section 10 of the Local Tax Collection Law,[1] a taxpayer subject to the payment of a tax levied by this article shall be entitled to a discount of 2% from the face amount of such tax upon making payment of the whole amount of such tax prior to May 30 of each year.
[1]
Editor's Note: See 72 P.S. § 5511.10.
Pursuant to Section 10 of the Local Tax Collection Law,[1] a taxpayer subject to the payment of a tax levied by this article shall be required to pay the full amount of the face value of said tax by July 31 of each year.
[1]
Editor's Note: See 72 P.S. § 5511.10.
A taxpayer subject to the payment of tax levied by this article who shall fail to make payment of such tax on or before July 31 of each year shall be charged a penalty of 10% of the face value of the tax, which penalty shall be added to the tax by the Tax Collector and shall be collected by the Tax Collector.
This article and the real estate tax payment dates shall be effective as of January 1, 2005.
If any sentence, clause, section, or part of this article is for any reason found to be unconstitutional, illegal or invalid, such unconstitutionality, illegality or invalidity shall not affect or impair any of the remaining provisions, sentences, clauses, section or parts of this article. It is hereby declared as the intent of the Council of the Borough of Blawnox that this article would have been adopted had such unconstitutional, illegal or invalid sentence, clause, section or part thereof not been included herein.
All ordinances or parts of ordinances which are inconsistent herewith are hereby repealed.