Borough of Homestead, PA Part 13 Installment Payment of Real Estate Taxes

[Adopted 2-15-2018 by Ord. No. 2018-02 (Ch. 236, Art. XVII, of the 1999 Code)]

§ 24-1301 Title.

This Part shall be known as "Installment Payment of Real Estate Taxes."

§ 24-1302 Installment payment permitted.

Natural persons who are obligated to pay tax levied on real property within the Borough of Homestead may pay the tax in no more than four installments.

§ 24-1303 Schedule.

The installment payments shall be made on the following schedule:

1. First payment, on or before March 30;

2. Second payment, on or before May 31;

3. Third payment, on or before July 31.[1]

[1] Editor's Note: Original Subsection D, concerning a fourth installment, which immediately followed this subsection, was repealed at time of adoption of Code (see AO).

§ 24-1304 Late payment penalty.

A penalty of 10% shall be added to each installment that is not paid when due.

§ 24-1305 Abatement discount not permitted.

If payment of taxes is made on an installment basis, no abatement or discount shall be allowed on such taxes.

§ 24-1306 Evidence of intention to pay.

The payment of the first installment by a natural person before the same becomes delinquent shall conclusively evidence an intention to pay the taxes on the installment plan.

§ 24-1307 Failure to evidence.

If a natural person shall fail to evidence an intention to pay on the installment plan, as hereinbefore provided, the taxes shall become due and payable and collected as elsewhere provided by law, subject to the discounts and penalties provided thereby.