The real estate tax as previously fixed and
levied on all property within the Borough of Churchill which is subject
to taxation for Borough purposes is hereby ratified and readopted
subject, however, to the following:
A. The real estate tax shall be due at discount until
March 31 of each calendar year; and
B. The real estate tax shall be due at face until May
31 of each calendar year; and
C. Penalty at the rate of 10% per annum shall accrue
after May 31 of each calendar year along with statutory interest.
The tax notices shall be sent to all Borough
property owners on or about February 1 of each calendar year.
In all other respects the prior rules and regulations
concerning the same are in full force and effect, including any and
all requirements of the Local Tax Enabling Act and other related statutes.