Borough of Morrisville, PA
chevron_right
2022-07-19
info
chevron_right
Part II, General Legislation
chevron_right
Chapter 405 Taxation
chevron_right
Article II Late Payments; Insufficient Funds; Overpayments
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 11 Authority, Municipal
- Ch 16 Civil Service Commission
- Ch 29 Environmental Advisory Council
- Ch 35 Firemen's Relief Association
- Ch 40 Fire Prevention, Bureau of
- Ch 45 Intermunicipal Agreement
- Ch 56 Meetings
- Ch 65 Officers and Employees
- Ch 72 Pensions
- Ch 76 Planning Commission
- Ch 80 Police Department
- Ch 86 Real Estate
- Ch 89 Recreation Board
- Ch 95 Salaries and Compensation
- Part II, General Legislation
- Ch 106 Adult Entertainment
- Ch 110 Alcoholic Beverages
- Ch 114 Amusements
- Ch 118 Animals
- Ch 125 Bicycles
- Ch 129 Building and Construction Codes
- Ch 131 Buildings, Numbering of
- Ch 136 Burning, Outdoor
- Ch 143 Cemeteries
- Ch 148 Circulars and Handbills
- Ch 152 Condominiums
- Ch 164 Contractors
- Ch 169 Curfew
- Ch 189 (Reserved)
- Ch 191 Firesafety Inspections
- Ch 195 Floodplain Management
- Ch 202 Gasoline Pumps, Self-Service
- Ch 212 Graffiti
- Ch 220 Grass, Weeds and Other Vegetation
- Ch 230 Hazardous Wastes
- Ch 242 Insurance
- Ch 260 Key Boxes
- Ch 265 Library
- Ch 272 Littering
- Ch 278 Loitering
- Ch 280 Massage Establishments
- Ch 286 Multifamily Dwelling Occupants, Registration of
- Ch 293 Noise
- Ch 298 Obscene Materials
- Ch 302 Outdoor Advertising Devices
- Ch 305 Parks and Recreation Areas
- Ch 306 Pawnbrokers and Dealers in Precious Metals and Secondhand Goods
- Ch 312 Peace and Good Order
- Ch 316 Peddling and Soliciting
- Ch 322 Public Property, Protection of
- Ch 345 Sewers
- Ch 348 (Reserved)
- Ch 353 Smoke Detectors
- Ch 360 Solid Waste
- Ch 370 Stormwater Management
- Ch 376 Streets and Sidewalks
- Ch 390 Subdivision and Land Development
- Ch 398 Swimming Pools
- Ch 400 Rental Property
- Ch 405 Taxation
- Ch 405 Art II Late Payments; Insufficient Funds; Overpayments
- § 405-5 Penalty for late payment of taxes.
- § 405-6 Effective date.
- § 405-7 Copy to Tax Collector.
- § 405-7.1 Penalties for insufficient funds.
- § 405-7.2 Overpayments of $3 or less.
- Ch 407 Neighborhood Blight Reclamation and Revitalization
- Ch 412 Towing
- Ch 416 Transportation of Goods
- Ch 424 Trees
- Ch 435 Vehicles and Traffic
- Ch 445 Water
- Ch 465 Zoning
- Appendix
- Ch A475 Cable Television
- Ch A476 Fees
- Derivation Table
- Ch DT Derivation Table
- Legislative Enactments
- Apx A-M Appendixes A-M
- Disposition List
- Ch DL Disposition List
[Adopted 12-14-1976 by Ord. No. 706]
The penalty to be added to any tax bill and
collected by the Borough Tax Collector for taxes not paid after four
months from the date a tax notice is mailed as provided by § 10
of the Local Tax Collection Law (72 P.S. § 5511.10) is hereby
set at 10%.
The effective date of the penalty of 10% shall
be January 1, 1977.
The Borough Secretary is hereby authorized,
empowered and directed on behalf of the Borough to provide to the
Borough Tax Collector a certified copy of this article which shall
serve as the warrant of the Tax Collector for the collection of penalties
due on taxes in accordance with the laws of the Commonwealth of Pennsylvania.
[Added 6-16-2008 by Ord. No. 971[1]]
When a demand for payment or check of a taxpayer cannot be honored
because insufficient funds are available in the account on which the
instrument is drawn, the Borough may charge an insufficient-funds
penalty against the taxpayer in the amount of the prevailing financial
institution rate plus $5.
[1]
Editor's Note: This ordinance provided for an effective date
of 7-16-2008.
